COMMISSION DELEGATED REGULATION (EU) 2025/19

| Official Journal of the European Union | EN L series ---|---|--- * * * | 2025/19 | 15.1.2025 ---|---|--- COMMISSION DELEGATED REGULATION (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (1), and in particular Article 4(7) thereof, Whereas: (1) | Commission Delegated Regulation (EU) 2019/815 (2) specifies the single electronic reporting format to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either, in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3), or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC (4), are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002. ---|--- (2) | The core taxonomy to be used for the single electronic reporting format is based on the IFRS Accounting Taxonomy and is an extension thereof. The IFRS Foundation updates the IFRS Accounting Taxonomy annually to reflect, amongst other developments, the issuance of new IFRSs, amendments to existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Accounting Taxonomy. Therefore, it is necessary to regularly update the regulatory technical standards to reflect the updates of the IFRS Accounting Taxonomy. ---|--- (3) | In March 2023 and March 2024, the IFRS Foundation published the updates to the IFRS Accounting Taxonomy. These updates are therefore to be reflected in Delegated Regulation (EU) 2019/815. ---|--- (4) | Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect those updates and provide additional guidance to issuers on tagging their financial statements. Although only certain parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2023 and 2024 updates. This will facilitate implementation of the tagging requirements and the highest standard of comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annexes III and V should also be updated to incorporate the most recent developments in the Inline XBRL specifications pertaining to Reporting Packages. ---|--- (5) | Delegated Regulation (EU) 2019/815 should therefore be amended accordingly. ---|--- (6) | To provide issuers with enough time for the effective implementation of the new requirements, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2024. ---|--- (7) | This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority (ESMA). ---|--- (8) | This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS Accounting Taxonomy, in the Inline XBRL specifications and provide additional guidance to mark up IFRS financial statements. This Regulation does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based nor analysed the potential related costs and benefits. It has not requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5) because that would have been highly disproportionate to the scope and impact of this amendment, ---|--- HAS ADOPTED THIS REGULATION: Article 1 Delegated Regulation (EU) 2019/815 is amended as follows: (1) | Annex I is replaced by the text in Annex I to this Regulation; ---|--- (2) | Annex II is replaced by the text in Annex II to this Regulation; ---|--- (3) | in Annex III, point 3 is replaced by the following: | ‘3. | Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package according to the Report Packages 1.0 specification.’; ---|--- (4) | in Annex V, point (f) is replaced by the following: | ‘(f) | be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’; ---|--- (5) | Annex VI is replaced by the text in Annex III to this Regulation. ---|--- Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Delegated Regulation (EU) 2019/815, as amended by this Regulation shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, Delegated Regulation (EU) 2019/815 as amended by this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2025. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 26 September 2024. For the Commission The President Ursula VON DER LEYEN * * * (1) OJ L 390, 31.12.2004, p. 38, ELI: http://data.europa.eu/eli/dir/2004/109/oj. (2) Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj). (3) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1, ELI: http://data.europa.eu/eli/reg/2002/1606/oj). (4) Commission Decision of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112, ELI: http://data.europa.eu/eli/dec/2008/961/oj). (5) Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84, ELI: http://data.europa.eu/eli/reg/2010/1095/oj). * * * ANNEX I ‘ANNEX I Legend for the tables of Annexes II, IV and VI DATA / ATTRIBUTE TYPE / PREFIX | DEFINITION ---|--- text block | denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items text | denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items yyyy-mm-dd | denotes that the element type is a date; these elements are line items and non-numeric X | denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items X.XX | denotes that the element type is a decimalised value (such as a percentage or a “per share” value); these elements are numeric line items shares | denotes that the element type is a number of shares; these elements are numeric line items table | denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection axis | denotes a dimensional property in a tabular structure member | denotes a member of a dimension on an axis guidance | denotes an element that supports browsing of taxonomy content role | denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc. abstract | denotes a grouping element or a header instant or duration | denotes that the monetary value represents a stock (if instant) or a flow (if duration) credit or debit | denotes the “natural” balance of the disclosure esef_cor | prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “https://www.esma.europa.eu/taxonomy/2024-03-27/esef_cor” esef_all | prefix applied in the Table of Annex VI for elements defined in the namespace “https://www.esma.europa.eu/taxonomy/2024-03-27/esef_all” esma_technical | prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/ext/technical” ifrs-full | prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full” Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org. ’ * * * ANNEX II ‘ANNEX II Mandatory markups 1. | Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements. ---|--- 2. | Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2025 that correspond to the elements in the table of this Annex. ---|--- Table Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2025 Label | Type | References to IFRSs ---|---|--- Name of reporting entity or other means of identification | text | IAS 1 51 a Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | IAS 1 51 a Domicile of entity | text | IAS 1 138 a Legal form of entity | text | IAS 1 138 a Country of incorporation | text | IAS 1 138 a Address of entity’s registered office | text | IAS 1 138 a Principal place of business | text | IAS 1 138 a Description of nature of entity’s operations and principal activities | text | IAS 1 138 b Name of parent entity | text | IAS 1 138 c, IAS 24 13 Name of ultimate parent of group | text | IAS 24 13, IAS 1 138 c Length of life of limited life entity | text | IAS 1 138 d Statement of IFRS compliance [text block] | text block | IAS 1 16 Explanation of departure from IFRS | text | IAS 1 20 b, IAS 1 20 c Explanation of financial effect of departure from IFRS | text | IAS 1 20 d Disclosure of uncertainties of entity’s ability to continue as going concern [text block] | text block | IAS 1 25 Explanation of fact and basis for preparation of financial statements when not going concern basis | text | IAS 1 25 Explanation of why entity not regarded as going concern | text | IAS 1 25 Description of reason for using longer or shorter reporting period | text | IAS 1 36 a Description of fact that amounts presented in financial statements are not entirely comparable | text | IAS 1 36 b Disclosure of reclassifications or changes in presentation [text block] | text block | IAS 1 41 Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14 10, IAS 1 125 Dividends recognised as distributions to owners per share | X duration | IAS 1 107 Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | X duration | IAS 10 13, IAS 1 137 Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | X.XX duration | IAS 1 137 a Disclosure of accounting judgements and estimates [text block] | text block | IAS 1.10 e Common practice Disclosure of accrued expenses and other liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of allowance for credit losses [text block] | text block | IAS 1.10 e Common practice Disclosure of associates [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure Disclosure of auditors’ remuneration [text block] | text block | IAS 1.10 e Common practice Disclosure of authorisation of financial statements [text block] | text block | IAS 1.10 e Common practice Disclosure of basis of consolidation [text block] | text block | IAS 1.10 e Common practice Disclosure of basis of preparation of financial statements [text block] | text block | IAS 1.10 e Common practice Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 – Disclosure Disclosure of borrowing costs [text block] | text block | IAS 23 – Disclosure Disclosure of borrowings [text block] | text block | IAS 1.10 e Common practice Disclosure of business combinations [text block] | text block | IFRS 3 – Disclosures Disclosure Disclosure of cash and bank balances at central banks [text block] | text block | IAS 1.10 e Common practice Disclosure of cash and cash equivalents [text block] | text block | IAS 1.10 e Common practice Disclosure of cash flow statement [text block] | text block | IAS 7 – Presentation of a statement of cash flows Disclosure Disclosure of changes in accounting policies [text block] | text block | IAS 1.10 e Common practice Disclosure of changes in accounting policies, accounting estimates and errors [text block] | text block | IAS 8 – Accounting policies Disclosure Disclosure of collateral [text block] | text block | IAS 1.10 e Common practice Disclosure of claims and benefits paid [text block] | text block | IAS 1.10 e Common practice Disclosure of commitments [text block] | text block | IAS 1.10 e Common practice Disclosure of commitments and contingent liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure Disclosure of cost of sales [text block] | text block | IAS 1.10 e Common practice Disclosure of credit risk [text block] | text block | IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure Disclosure of debt instruments [text block] | text block | IAS 1.10 e Common practice Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | IAS 1.10 e Common practice Disclosure of deferred income [text block] | text block | IAS 1.10 e Common practice Disclosure of deferred taxes [text block] | text block | IAS 1.10 e Common practice Disclosure of deposits from banks [text block] | text block | IAS 1.10 e Common practice Disclosure of deposits from customers [text block] | text block | IAS 1.10 e Common practice Disclosure of depreciation and amortisation expense [text block] | text block | IAS 1.10 e Common practice Disclosure of derivative financial instruments [text block] | text block | IAS 1.10 e Common practice Disclosure of discontinued operations [text block] | text block | IAS 1.10 e Common practice Disclosure of dividends [text block] | text block | IAS 1.10 e Common practice Disclosure of earnings per share [text block] | text block | IAS 33 – Disclosure Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 – Disclosure Disclosure of employee benefits [text block] | text block | IAS 19 – Scope Disclosure Disclosure of entity’s operating segments [text block] | text block | IFRS 8 – Disclosure Disclosure of events after reporting period [text block] | text block | IAS 10 – Disclosure Disclosure of expenses [text block] | text block | IAS 1.10 e Common practice Disclosure of expenses by nature [text block] | text block | IAS 1.10 e Common practice Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 – Disclosure Disclosure of fair value measurement [text block] | text block | IFRS 13 – Disclosure Disclosure of fair value of financial instruments [text block] | text block | IAS 1.10 e Common practice Disclosure of fee and commission income (expense) [text block] | text block | IAS 1.10 e Common practice Disclosure of finance cost [text block] | text block | IAS 1.10 e Common practice Disclosure of finance income (cost) [text block] | text block | IAS 1.10 e Common practice Disclosure of finance income [text block] | text block | IAS 1.10 e Common practice Disclosure of financial assets held for trading [text block] | text block | IAS 1.10 e Common practice Disclosure of financial instruments [text block] | text block | IFRS 7 – Scope Disclosure Disclosure of financial instruments at fair value through profit or loss [text block] | text block | IAS 1.10 e Common practice Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | IAS 1.10 e Common practice Disclosure of financial instruments held for trading [text block] | text block | IAS 1.10 e Common practice Disclosure of financial liabilities held for trading [text block] | text block | IAS 1.10 e Common practice Disclosure of financial risk management [text block] | text block | IAS 1.10 e Common practice Disclosure of first-time adoption [text block] | text block | IFRS 1 – Presentation and disclosure Disclosure of general and administrative expense [text block] | text block | IAS 1.10 e Common practice Disclosure of general information about financial statements [text block] | text block | IAS 1.51 Disclosure Disclosure of going concern [text block] | text block | IAS 1.10 e Common practice Disclosure of goodwill [text block] | text block | IAS 1.10 e Common practice Disclosure of government grants [text block] | text block | IAS 20 – Disclosure Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 – Disclosures Disclosure Disclosure of impairment of assets [text block] | text block | IAS 36 – Disclosure Disclosure of income tax [text block] | text block | IAS 12 – Disclosure Disclosure of information about employees [text block] | text block | IAS 1.10 e Common practice Disclosure of information about key management personnel [text block] | text block | IAS 1.10 e Common practice Disclosure of insurance contracts [text block] | text block | IFRS 17 – Disclosure Disclosure of insurance premium revenue [text block] | text block | IAS 1.10 e Common practice Disclosure of intangible assets [text block] | text block | IAS 38 – Disclosure Disclosure of intangible assets and goodwill [text block] | text block | IAS 1.10 e Common practice Disclosure of interest expense [text block] | text block | IAS 1.10 e Common practice Disclosure of interest income [text block] | text block | IAS 1.10 e Common practice Disclosure of interest income (expense) [text block] | text block | IAS 1.10 e Common practice Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure Disclosure of information about interim financial reporting [text block] | text block | IAS 34 – Content of an interim financial report Disclosure Disclosure of inventories [text block] | text block | IAS 2 – Disclosure Disclosure of investment contracts liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of investment property [text block] | text block | IAS 40 – Disclosure Disclosure of investments accounted for using equity method [text block] | text block | IAS 1.10 e Common practice Disclosure of investments other than investments accounted for using equity method [text block] | text block | IAS 1.10 e Common practice Disclosure of issued capital [text block] | text block | IAS 1.10 e Common practice Disclosure of joint ventures [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure Disclosure of lease prepayments [text block] | text block | IAS 1.10 e Common practice Disclosure of leases [text block] | text block | IFRS 16 – Disclosure, IFRS 16 – Presentation Disclosure Disclosure of liquidity risk [text block] | text block | IAS 1.10 e Common practice Disclosure of loans and advances to banks [text block] | text block | IAS 1.10 e Common practice Disclosure of loans and advances to customers [text block] | text block | IAS 1.10 e Common practice Disclosure of market risk [text block] | text block | IAS 1.10 e Common practice Disclosure of material accounting policy information [text block] | text block | IAS 1.117 Disclosure Disclosure of net asset value attributable to unit-holders [text block] | text block | IAS 1.10 e Common practice Disclosure of non-controlling interests [text block] | text block | IAS 1.10 e Common practice Disclosure of non-current assets held for sale and discontinued operations [text block] | text block | IFRS 5 – Presentation and disclosure Disclosure of non-current assets or disposal groups classified as held for sale [text block] | text block | IAS 1.10 e Common practice Disclosure of objectives, policies and processes for managing capital [text block] | text block | IAS 1.134 Disclosure Disclosure of other assets [text block] | text block | IAS 1.10 e Common practice Disclosure of other current assets [text block] | text block | IAS 1.10 e Common practice Disclosure of other current liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of other liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of other non-current assets [text block] | text block | IAS 1.10 e Common practice Disclosure of other non-current liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of other operating expense [text block] | text block | IAS 1.10 e Common practice Disclosure of other operating income (expense) [text block] | text block | IAS 1.10 e Common practice Disclosure of other operating income [text block] | text block | IAS 1.10 e Common practice Disclosure of other provisions, contingent liabilities and contingent assets [text block] | text block | IAS 37 – Disclosure Disclosure of prepayments and other assets [text block] | text block | IAS 1.10 e Common practice Disclosure of profit (loss) from operating activities [text block] | text block | IAS 1.10 e Common practice Disclosure of property, plant and equipment [text block] | text block | IAS 16 – Disclosure Disclosure of provisions [text block] | text block | IAS 1.10 e Common practice Disclosure of reclassification of financial instruments [text block] | text block | IAS 1.10 e Common practice Disclosure of regulatory deferral accounts [text block] | text block | IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure of reinsurance [text block] | text block | IAS 1.10 e Common practice Disclosure of related party [text block] | text block | IAS 24 – Disclosures Disclosure Disclosure of repurchase and reverse repurchase agreements [text block] | text block | IAS 1.10 e Common practice Disclosure of research and development expense [text block] | text block | IAS 1.10 e Common practice Disclosure of reserves within equity [text block] | text block | IAS 1.79 b Disclosure Disclosure of restricted cash and cash equivalents [text block] | text block | IAS 1.10 e Common practice Disclosure of revenue [text block] | text block | IAS 1.10 e Common practice Disclosure of revenue from contracts with customers [text block] | text block | IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure of information about separate financial statements [text block] | text block | IAS 27 – Disclosure, IFRS 12 – Objective Disclosure Disclosure of service concession arrangements [text block] | text block | SIC 29 – Consensus Disclosure Disclosure of share capital, reserves and other equity interest [text block] | text block | IAS 1.79 Disclosure Disclosure of share-based payment arrangements [text block] | text block | IFRS 2.44 Disclosure Disclosure of subordinated liabilities [text block] | text block | IAS 1.10 e Common practice Disclosure of subsidiaries [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure Disclosure of tax receivables and payables [text block] | text block | IAS 1.10 e Common practice Disclosure of trade and other payables [text block] | text block | IAS 1.10 e Common practice Disclosure of trade and other receivables [text block] | text block | IAS 1.10 e Common practice Disclosure of trading income (expense) [text block] | text block | IAS 1.10 e Common practice Disclosure of treasury shares [text block] | text block | IAS 1.10 e Common practice Description of accounting policy for biological assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for borrowing costs [text block] | text block | IAS 1.117 Common practice Description of accounting policy for borrowings [text block] | text block | IAS 1.117 Common practice Description of accounting policy for business combinations [text block] | text block | IAS 1.117 Common practice Description of accounting policy for business combinations and goodwill [text block] | text block | IAS 1.117 Common practice Description of accounting policy for cash flows [text block] | text block | IAS 1.117 Common practice Description of accounting policy for collateral [text block] | text block | IAS 1.117 Common practice Description of accounting policy for construction in progress [text block] | text block | IAS 1.117 Common practice Description of accounting policy for contingent liabilities and contingent assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for customer acquisition costs [text block] | text block | IAS 1.117 Common practice Description of accounting policy for customer loyalty programmes [text block] | text block | IAS 1.117 Common practice Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | text block | IAS 1.117 Common practice Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | text block | IAS 1.117 Common practice Description of accounting policy for deferred income tax [text block] | text block | IAS 1.117 Common practice Description of accounting policy for depreciation expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for derecognition of financial instruments [text block] | text block | IAS 1.117 Common practice Description of accounting policy for derivative financial instruments [text block] | text block | IAS 1.117 Common practice Description of accounting policy for derivative financial instruments and hedging [text block] | text block | IAS 1.117 Common practice Description of accounting policy for determining components of cash and cash equivalents [text block] | text block | IAS 7.46 Disclosure Description of accounting policy for discontinued operations [text block] | text block | IAS 1.117 Common practice Description of accounting policy for discounts and rebates [text block] | text block | IAS 1.117 Common practice Description of accounting policy for dividends [text block] | text block | IAS 1.117 Common practice Description of accounting policy for earnings per share [text block] | text block | IAS 1.117 Common practice Description of accounting policy for emission rights [text block] | text block | IAS 1.117 Common practice Description of accounting policy for employee benefits [text block] | text block | IAS 1.117 Common practice Description of accounting policy for environment related expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for exceptional items [text block] | text block | IAS 1.117 Common practice Description of accounting policy for expenses [text block] | text block | IAS 1.117 Common practice Description of accounting policy for exploration and evaluation expenditures [text block] | text block | IFRS 6.24 a Disclosure Description of accounting policy for fair value measurement [text block] | text block | IAS 1.117 Common practice Description of accounting policy for fee and commission income and expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for finance costs [text block] | text block | IAS 1.117 Common practice Description of accounting policy for finance income and costs [text block] | text block | IAS 1.117 Common practice Description of accounting policy for financial assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for financial guarantees [text block] | text block | IAS 1.117 Common practice Description of accounting policy for financial instruments [text block] | text block | IAS 1.117 Common practice Description of accounting policy for financial instruments at fair value through profit or loss [text block] | text block | IAS 1.117 Common practice Description of accounting policy for financial liabilities [text block] | text block | IAS 1.117 Common practice Description of accounting policy for foreign currency translation [text block] | text block | IAS 1.117 Common practice Description of accounting policy for franchise fees [text block] | text block | IAS 1.117 Common practice Description of accounting policy for functional currency [text block] | text block | IAS 1.117 Common practice Description of accounting policy for goodwill [text block] | text block | IAS 1.117 Common practice Description of accounting policy for government grants [text block] | text block | IAS 20.39 a Disclosure Description of accounting policy for hedging [text block] | text block | IAS 1.117 Common practice Description of accounting policy for impairment of assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for impairment of financial assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for impairment of non-financial assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for income tax [text block] | text block | IAS 1.117 Common practice Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for intangible assets and goodwill [text block] | text block | IAS 1.117 Common practice Description of accounting policy for intangible assets other than goodwill [text block] | text block | IAS 1.117 Common practice Description of accounting policy for interest income and expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for investment in associates [text block] | text block | IAS 1.117 Common practice Description of accounting policy for investment in associates and joint ventures [text block] | text block | IAS 1.117 Common practice Description of accounting policy for investment property [text block] | text block | IAS 1.117 Common practice Description of accounting policy for investments in joint ventures [text block] | text block | IAS 1.117 Common practice Description of accounting policy for investments other than investments accounted for using equity method [text block] | text block | IAS 1.117 Common practice Description of accounting policy for issued capital [text block] | text block | IAS 1.117 Common practice Description of accounting policy for leases [text block] | text block | IAS 1.117 Common practice Description of accounting policy for measuring inventories [text block] | text block | IAS 2.36 a Disclosure Description of accounting policy for mining assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for mining rights [text block] | text block | IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | text block | IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | text block | IAS 1.117 Common practice Description of accounting policy for offsetting of financial instruments [text block] | text block | IAS 1.117 Common practice Description of accounting policy for oil and gas assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for programming assets [text block] | text block | IAS 1.117 Common practice Description of accounting policy for property, plant and equipment [text block] | text block | IAS 1.117 Common practice Description of accounting policy for provisions [text block] | text block | IAS 1.117 Common practice Description of accounting policy for reclassification of financial instruments [text block] | text block | IAS 1.117 Common practice Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | text block | IFRS 7.28 a Disclosure Description of accounting policy for recognition of revenue [text block] | text block | IAS 1.117 Common practice Description of accounting policy for regulatory deferral accounts [text block] | text block | IAS 1.117 Common practice Description of accounting policy for reinsurance [text block] | text block | IAS 1.117 Common practice Description of accounting policy for repairs and maintenance [text block] | text block | IAS 1.117 Common practice Description of accounting policy for repurchase and reverse repurchase agreements [text block] | text block | IAS 1.117 Common practice Description of accounting policy for research and development expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for restricted cash and cash equivalents [text block] | text block | IAS 1.117 Common practice Description of accounting policy for segment reporting [text block] | text block | IAS 1.117 Common practice Description of accounting policy for service concession arrangements [text block] | text block | IAS 1.117 Common practice Description of accounting policy for share-based payment transactions [text block] | text block | IAS 1.117 Common practice Description of accounting policy for stripping costs [text block] | text block | IAS 1.117 Common practice Description of accounting policy for subsidiaries [text block] | text block | IAS 1.117 Common practice Description of accounting policy for taxes other than income tax [text block] | text block | IAS 1.117 Common practice Description of accounting policy for termination benefits [text block] | text block | IAS 1.117 Common practice Description of accounting policy for trade and other payables [text block] | text block | IAS 1.117 Common practice Description of accounting policy for trade and other receivables [text block] | text block | IAS 1.117 Common practice Description of accounting policy for trading income and expense [text block] | text block | IAS 1.117 Common practice Description of accounting policy for transactions with non-controlling interests [text block] | text block | IAS 1.117 Common practice Description of accounting policy for transactions with related parties [text block] | text block | IAS 1.117 Common practice Description of accounting policy for treasury shares [text block] | text block | IAS 1.117 Common practice Description of accounting policy for warrants [text block] | text block | IAS 1.117 Common practice ’ * * * ANNEX III ‘ANNEX VI Schema of the core taxonomy Table Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2025 Prefix | Element name/role URI | Element type and attributes | Label type | Label content | References ---|---|---|---|---|--- ifrs-full | AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember | Member | label | Abnormally large changes in asset prices or foreign exchange rates [member] | IAS 10.22 g Example documentation | This member stands for abnormally large changes in asset prices or foreign exchange rates. ifrs-full | AccountingEstimatesAxis | Axis | label | Accounting estimates [axis] | IAS 8.39 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | AccountingEstimatesDomain | Domain [default] | label | Accounting estimates [domain] | IAS 8.39 Disclosure documentation | This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the “Accounting estimates” axis if no other member is used. ifrs-full | AccountingPolicyDecisionToUseExceptionInIFRS1348Assets | True/False | label | Accounting policy decision to use exception in IFRS 13.48, assets | IFRS 13.96 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. ifrs-full | AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | True/False | label | Accounting policy decision to use exception in IFRS 13.48, liabilities | IFRS 13.96 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. ifrs-full | AccountingProfit | Monetary, duration, credit | label | Accounting profit | IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure documentation | The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] ifrs-full | Accruals | Monetary, instant, credit | label | Accruals | IAS 1.78 Common practice documentation | 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. ifrs-full | AccrualsAndDeferredIncomeIncludingContractLiabilities | Monetary, instant, credit | label | Accruals and deferred income including contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total accruals and deferred income including contract liabilities documentation | The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full | AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract | | label | Accruals and deferred income including contract liabilities [abstract] | ifrs-full | AccrualsClassifiedAsCurrent | Monetary, instant, credit | label | Accruals classified as current | IAS 1.78 Common practice documentation | The amount of accruals classified as current. [Refer: Accruals] ifrs-full | AccrualsClassifiedAsNoncurrent | Monetary, instant, credit | label | Accruals classified as non-current | IAS 1.78 Common practice documentation | The amount of accruals classified as non-current. [Refer: Accruals] ifrs-full | AccruedIncomeIncludingContractAssets | Monetary, instant, debit | label | Accrued income including contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total accrued income including contract assets documentation | The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets] ifrs-full | AccruedIncomeIncludingContractAssetsAbstract | | label | Accrued income including contract assets [abstract] | ifrs-full | AccruedIncomeOtherThanContractAssets | Monetary, instant, debit | label | Accrued income other than contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets] ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets | Monetary, instant, debit | label | Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | IFRS 7.9 c Disclosure documentation | The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets] ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments | Monetary, instant | label | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | IFRS 7.9 d Disclosure documentation | The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] ifrs-full | AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability | Monetary, instant, credit | label | Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure documentation | The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability] ifrs-full | AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets | Monetary, instant, debit | label | Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets | Expired 2023-01-01 IFRS 7.9 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] ifrs-full | AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | Monetary, instant | label | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | Expired 2023-01-01 IFRS 7.9 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments] ifrs-full | AccumulatedDepreciationAmortisationAndImpairmentMember | Member | label | Accumulated depreciation, amortisation and impairment [member] | IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure documentation | This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] ifrs-full | AccumulatedDepreciationAndAmortisationMember | Member | label | Accumulated depreciation and amortisation [member] | IAS 16.73 d Common practice, IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice documentation | This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets | Monetary, instant, debit | label | Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets | IFRS 7.24B a (ii) Disclosure documentation | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer:

Hedged items [domain]] ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities | Monetary, instant, credit | label | Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities | IFRS 7.24B a (ii) Disclosure documentation | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [domain]] ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets | Monetary, instant, debit | label | Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets | IFRS 7.24B a (v) Disclosure documentation | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [domain]] ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities | Monetary, instant, credit | label | Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities | IFRS 7.24B a (v) Disclosure documentation | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [domain]] ifrs-full | AccumulatedImpairmentMember | Member | label | Accumulated impairment [member] | IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example documentation | This member stands for accumulated impairment. [Refer: Impairment loss] ifrs-full | AccumulatedOtherComprehensiveIncome | Monetary, instant, credit | label | Accumulated other comprehensive income | IAS 1.55 Common practice totalLabel | Total accumulated other comprehensive income documentation | 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] ifrs-full | AccumulatedOtherComprehensiveIncomeAbstract | | label | Accumulated other comprehensive income [abstract] | ifrs-full | AccumulatedOtherComprehensiveIncomeMember | Member | label | Accumulated other comprehensive income [member] | IAS 1.108 Common practice documentation | This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] ifrs-full | AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate | Monetary, instant, credit | label | Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date | IFRS 3.B64 p (i) Disclosure documentation | The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Total for all business combinations [member]] ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferred | Monetary, instant, credit | label | Consideration transferred, acquisition-date fair value | IFRS 3.B64 f Disclosure totalLabel | Total consideration transferred, acquisition-date fair value documentation | The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract | | label | Acquisition-date fair value of total consideration transferred [abstract] | ifrs-full | AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary, duration, debit | label | Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure documentation | The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary, duration, debit | label | Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure documentation | The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | AcquisitionsThroughBusinessCombinationsBiologicalAssets | Monetary, duration, debit | label | Acquisitions through business combinations, biological assets | IAS 41.50 e Disclosure documentation | The increase in biological assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Biological assets] ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Acquisitions through business combinations, intangible assets and goodwill | IAS 38.118 e (i) Common practice documentation | The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Acquisitions through business combinations, intangible assets other than goodwill | IAS 38.118 e (i) Disclosure documentation | The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] ifrs-full | AcquisitionsThroughBusinessCombinationsInvestmentProperty | Monetary, duration, debit | label | Acquisitions through business combinations, investment property | IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure documentation | The increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property] ifrs-full | AcquisitionsThroughBusinessCombinationsOtherProvisions | Monetary, duration, credit | label | Acquisitions through business combinations, other provisions | IAS 37.84 Common practice documentation | The increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] ifrs-full | AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment | Monetary, duration, debit | label | Acquisitions through business combinations, property, plant and equipment | IAS 16.73 e (iii) Disclosure documentation | The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] ifrs-full | AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Acquisitions through business combinations, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full | AcquisitionsThroughBusinessCombinationsRightofuseAssets | Monetary, duration, debit | label | Acquisitions through business combinations, right-of-use assets | IAS 16.73 e Common practice documentation | The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] ifrs-full | ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 | Monetary, instant, debit | label | Actual claims that arise from contracts within scope of IFRS 17 | IFRS 17.130 Disclosure documentation | The amount of the actual claims that arise from contracts within the scope of IFRS 17. ifrs-full | ActuarialAssumptionOfDiscountRates | Percent | label | Actuarial assumption of discount rates | IAS 19.144 Common practice documentation | The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfDiscountRatesMember | Member | label | Actuarial assumption of discount rates [member] | IAS 19.145 Common practice documentation | This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfInflation | Percent | label | Actuarial assumption of expected rates of inflation | IAS 19.144 Common practice documentation | The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfInflationMember | Member | label | Actuarial assumption of expected rates of inflation [member] | IAS 19.145 Common practice documentation | This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfPensionIncreases | Percent | label | Actuarial assumption of expected rates of pension increases | IAS 19.144 Common practice documentation | The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember | Member | label | Actuarial assumption of expected rates of pension increases [member] | IAS 19.145 Common practice documentation | This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfSalaryIncreases | Percent | label | Actuarial assumption of expected rates of salary increases | IAS 19.144 Common practice documentation | The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember | Member | label | Actuarial assumption of expected rates of salary increases [member] | IAS 19.145 Common practice documentation | This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 | Duration | label | Actuarial assumption of life expectancy after retirement | IAS 19.144 Common practice documentation | The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfLifeExpectancyAfterRetirementMember | Member | label | Actuarial assumption of life expectancy after retirement [member] | IAS 19.145 Common practice documentation | This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfMedicalCostTrendRates | Percent | label | Actuarial assumption of medical cost trend rates | IAS 19.144 Common practice documentation | Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfMedicalCostTrendRatesMember | Member | label | Actuarial assumption of medical cost trend rates [member] | IAS 19.145 Common practice documentation | This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfMortalityRates | Decimal, instant | label | Actuarial assumption of mortality rates | IAS 19.144 Common practice documentation | The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfMortalityRatesMember | Member | label | Actuarial assumption of mortality rates [member] | IAS 19.145 Common practice documentation | This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfRetirementAge2019 | Duration | label | Actuarial assumption of retirement age | IAS 19.144 Common practice documentation | The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionOfRetirementAgeMember | Member | label | Actuarial assumption of retirement age [member] | IAS 19.145 Common practice documentation | This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | ActuarialAssumptionsAxis | Axis | label | Actuarial assumptions [axis] | IAS 19.145 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ActuarialAssumptionsDomain | Domain [default] | label | Actuarial assumptions [domain] | IAS 19.145 Disclosure documentation | This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the “Actuarial assumptions” axis if no other member is used. ifrs-full | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions] ifrs-full | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions | IAS 19.141 c (ii) Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions documentation | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] ifrs-full | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions] ifrs-full | ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (i.e. the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions] ifrs-full | ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions | IAS 19.141 c (iii) Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions documentation | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (i.e. the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] ifrs-full | ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (i.e. the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions] ifrs-full | ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-full | ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments | IAS 19.141 c Common practice negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments documentation | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] ifrs-full | ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans | Monetary, duration, credit | label | Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-full | ActuarialPresentValueOfPromisedRetirementBenefits | Monetary, instant, credit | label | Actuarial present value of promised retirement benefits | IAS 26.35 d Disclosure documentation | The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. ifrs-full | AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets | Monetary, duration | label | Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] ifrs-full | AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract | | label | Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | ifrs-full | AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract | | label | Additional disclosures related to regulatory deferral accounts [abstract] | ifrs-full | AdditionalInformationAboutEntityExposureToRisk | Text | label | Additional information about entity exposure to risk | IFRS 7.35 Disclosure documentation | Additional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative. ifrs-full | AdditionalInformationAboutInsuranceContractsExplanatory | Text block | label | Additional information about insurance contracts [text block] | IFRS 17.94 Disclosure documentation | Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [domain]] ifrs-full | AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination | Text | label | Additional information about nature and financial effect of business combination | IFRS 3.63 Disclosure documentation | Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Total for all business combinations [member]] ifrs-full | AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory | Text block | label | Additional information about nature of and changes in risks associated with interests in structured entities [text block] | IFRS 12.B25 Disclosure documentation | The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. ifrs-full | AdditionalInformationAboutSharebasedPaymentArrangements | Text block | label | Additional information about share-based payment arrangements [text block] | IFRS 2.52 Disclosure documentation | Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | AdditionalInformationAbstract | | label | Additional information [abstract] | ifrs-full | AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | Additional liabilities, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure totalLabel | Total additional liabilities, contingent liabilities recognised in business combination documentation | The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] ifrs-full | AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | label | Additional liabilities, contingent liabilities recognised in business combination [abstract] | ifrs-full | AdditionalPaidinCapital | Monetary, instant, credit | label | Additional paid-in capital | IAS 1.55 Common practice documentation | 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. ifrs-full | AdditionalPaidinCapitalMember | Member | label | Additional paid-in capital [member] | IAS 1.108 Common practice documentation | This member stands for amounts received from issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders. ifrs-full | AdditionalProvisionsOtherProvisions | Monetary, duration, credit | label | Additional provisions, other provisions | IAS 37.84 b Disclosure totalLabel | Total additional provisions, other provisions documentation | The amount of additional other provisions made. [Refer: Other provisions] ifrs-full | AdditionalProvisionsOtherProvisionsAbstract | | label | Additional provisions, other provisions [abstract] | ifrs-full | AdditionalRecognitionGoodwill | Monetary, duration, debit | label | Additional recognition, goodwill | IFRS 3.B67 d (ii) Disclosure documentation | The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]] ifrs-full | AdditionsFromAcquisitionsInvestmentProperty | Monetary, duration, debit | label | Additions from acquisitions, investment property | IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure documentation | The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] ifrs-full | AdditionsFromPurchasesBiologicalAssets | Monetary, duration, debit | label | Additions from purchases, biological assets | IAS 41.50 b Disclosure documentation | The amount of additions to biological assets resulting from purchases. [Refer: Biological assets] ifrs-full | AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets | Monetary, duration, debit | label | Additions from subsequent expenditure recognised as asset, biological assets | IAS 41.50 Common practice documentation | The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] ifrs-full | AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty | Monetary, duration, debit | label | Additions from subsequent expenditure recognised as asset, investment property | IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure documentation | The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property] ifrs-full | AdditionsInvestmentPropertyAbstract | | label | Additions, investment property [abstract] | ifrs-full | AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets | Monetary, duration, debit | label | Additions other than through business combinations, biological assets | IAS 41.50 Common practice totalLabel | Total additions other than through business combinations, biological assets documentation | The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Biological assets] ifrs-full | AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract | | label | Additions other than through business combinations, biological assets [abstract] | ifrs-full | AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Additions other than through business combinations, intangible assets other than goodwill | IAS 38.118 e (i) Disclosure documentation | The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] ifrs-full | AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty | Monetary, duration, debit | label | Additions other than through business combinations, investment property | IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure totalLabel | Total additions other than through business combinations, investment property documentation | The amount of additions to investment property other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Investment property] ifrs-full | AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment | Monetary, duration, debit | label | Additions other than through business combinations, property, plant and equipment | IAS 16.73 e (i) Disclosure documentation | The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] ifrs-full | AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Additions other than through business combinations, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full | AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets | Monetary, duration, debit | label | Additions other than through business combinations, right-of-use assets | IAS 16.73 e Common practice documentation | The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] ifrs-full | AdditionsToNoncurrentAssets | Monetary, duration, debit | label | Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure documentation | The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] ifrs-full | AdditionsToRightofuseAssets | Monetary, duration, debit | label | Additions to right-of-use assets | IFRS 16.53 h Disclosure documentation | The amount of additions to right-of-use assets. [Refer: Right-of-use assets] ifrs-full | AddressOfRegisteredOfficeOfEntity | Text | label | Address of entity’s registered office | IAS 1.138 a Disclosure documentation | The address at which the entity’s office is registered. ifrs-full | AddressWhereConsolidatedFinancialStatementsAreObtainable | Text | label | Address where consolidated financial statements are obtainable | IAS 27.16 a Disclosure documentation | The address where consolidated financial statements that comply with IFRSs of the entity’s ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full | AdjustedWeightedAverageShares | Shares | label | Weighted average number of ordinary shares used in calculating diluted earnings per share | IAS 33.70 b Disclosure documentation | The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] ifrs-full | AdjustmentsForAmortisationExpense | Monetary, duration, debit | label | Adjustments for amortisation expense | IAS 7.20 Common practice documentation | Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] ifrs-full | AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems | (Monetary), duration, debit | label | 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 | Expired 2023-01-01 IFRS 7.23 e Disclosure negatedLabel | 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 commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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]] ifrs-full | AdjustmentsForCurrentTaxOfPriorPeriod | Monetary, duration, debit | label | Adjustments for current tax of prior periods | IAS 12.80 b Example documentation | Adjustments of tax expense (income) recognised in the period for current tax of prior periods. ifrs-full | AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in accrued income including contract assets | IAS 7.20 a Common practice totalLabel | Total adjustments for decrease (increase) in accrued income including contract assets documentation | Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract | | label | Adjustments for decrease (increase) in accrued income including contract assets [abstract] | ifrs-full | AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in accrued income other than contract assets | IAS 7.20 a Common practice documentation | Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInBiologicalAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in biological assets | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInContractAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in contract assets | IAS 7.20 a Common practice documentation | Adjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld | Monetary, duration, debit | label | Adjustments for decrease (increase) in debt instruments held | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in debt instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments held; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in derivative financial assets | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld | Monetary, duration, debit | label | Adjustments for decrease (increase) in equity instruments held | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in equity instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Equity instruments held; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured at fair value to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, mandatorily measured at fair value; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets held for trading | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets measured at amortised cost | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInInventories | Monetary, duration, debit | label | Adjustments for decrease (increase) in inventories | IAS 7.20 a Common practice documentation | Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvances | Monetary, duration, debit | label | Adjustments for decrease (increase) in loans and advances | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in loans and advances to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks | Monetary, duration, debit | label | Adjustments for decrease (increase) in loans and advances to banks | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks | Monetary, duration, debit | label | Adjustments for decrease (increase) in loans and advances to central banks | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in loans and advances to central banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to central banks;

Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers | Monetary, duration, debit | label | Adjustments for decrease (increase) in loans and advances to customers | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInOtherAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in other assets | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInOtherCurrentAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in other current assets | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInOtherFinancialAssets | Monetary, duration, debit | label | Adjustments for decrease (increase) in other financial assets | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables | Monetary, duration, debit | label | Adjustments for decrease (increase) in other operating receivables | IAS 7.20 a Common practice documentation | Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInPrepaidExpenses | Monetary, duration, debit | label | Adjustments for decrease (increase) in prepaid expenses | IAS 7.20 Common practice documentation | Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | Monetary, duration, debit | label | Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInTradeAccountReceivable | Monetary, duration, debit | label | Adjustments for decrease (increase) in trade accounts receivable | IAS 7.20 a Common practice documentation | Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables | Monetary, duration, debit | label | Adjustments for decrease (increase) in trade and other receivables | IAS 7.20 Common practice documentation | Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] ifrs-full | AdjustmentsForDeferredTaxExpense | Monetary, duration, debit | label | Adjustments for deferred tax expense | IAS 7.20 Common practice documentation | Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] ifrs-full | AdjustmentsForDeferredTaxOfPriorPeriods | Monetary, duration, debit | label | Adjustments for deferred tax of prior periods | IAS 12.80 Common practice documentation | Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. ifrs-full | AdjustmentsForDepreciationAndAmortisationExpense | Monetary, duration, debit | label | Adjustments for depreciation and amortisation expense | IAS 7.20 b Common practice documentation | 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)] ifrs-full | AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | Monetary, duration, debit | label | Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss | IAS 7.20 Common practice documentation | Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] ifrs-full | AdjustmentsForDepreciationExpense | Monetary, duration, debit | label | Adjustments for depreciation expense | IAS 7.20 Common practice documentation | Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForDividendIncome | Monetary, duration, credit | label | Adjustments for dividend income | IAS 7.20 Common practice documentation | Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)] ifrs-full | AdjustmentsForFairValueGainsLosses | Monetary, duration, debit | label | Adjustments for fair value losses (gains) | IAS 7.20 b Common practice documentation | Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForFinanceCosts | Monetary, duration, debit | label | Adjustments for finance costs | IAS 7.20 c Common practice documentation | Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] ifrs-full | AdjustmentsForFinanceIncome | Monetary, duration, credit | label | Adjustments for finance income | IAS 7.20 Common practice documentation | Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] ifrs-full | AdjustmentsForFinanceIncomeCost | Monetary, duration, credit | label | Adjustments for finance income (cost) | IAS 7.20 Common practice documentation | Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)] ifrs-full | AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates | Monetary, duration, credit | label | Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates | IAS 7.20 Common practice documentation | Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)] ifrs-full | AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment | Monetary, duration, credit | label | Adjustments for gain (loss) on disposals, property, plant and equipment | IAS 7.20 Common practice documentation | Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets | Monetary, duration, credit | label | Adjustments for gains (losses) on change in fair value less costs to sell, biological assets | IAS 7.20 Common practice documentation | Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives | Monetary, duration, credit | label | Adjustments for gains (losses) on change in fair value of derivatives | IAS 7.20 Common practice documentation | Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)] ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets | Monetary, duration, credit | label | Adjustments for gains (losses) on change in fair value of financial assets | IAS 7.20 Common practice documentation | Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities | Monetary, duration, credit | label | Adjustments for gains (losses) on change in fair value of financial liabilities | IAS 7.20 Common practice documentation | Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full | AdjustmentsForGainsLossesOnDisposalOfFinancialAssets | Monetary, duration, credit | label | Adjustments for gains (losses) on disposal of financial assets | IAS 7.20 Common practice documentation | Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full | AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty | Monetary, duration, credit | label | Adjustments for gains (losses) on fair value adjustment, investment property | IAS 7.20 Common practice documentation | Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] ifrs-full | AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets | Monetary, duration, debit | label | Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets | IAS 7.20 Common practice documentation | Adjustments for impairment losses (reversal of impairment losses) on financial assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill | Monetary, duration, debit | label | Adjustments for impairment loss recognised in profit or loss, goodwill | IAS 7.20 Common practice documentation | Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | IAS 7.20 b Common practice documentation | 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] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets | IAS 7.20 Common practice documentation | Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories | IAS 7.20 Common practice documentation | Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | IAS 7.20 Common practice documentation | Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment | IAS 7.20 Common practice documentation | Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables | Monetary, duration, debit | label | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables | IAS 7.20 Common practice documentation | Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | AdjustmentsForIncomeTaxExpense | Monetary, duration, debit | label | Adjustments for income tax expense | IAS 7.35 Disclosure documentation | Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInContractLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in contract liabilities | IAS 7.20 a Common practice documentation | Adjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued | Monetary, duration, debit | label | Adjustments for increase (decrease) in debt instruments issued | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in debt instruments issued to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments issued; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in deferred income including contract liabilities | IAS 7.20 a Common practice totalLabel | Total adjustments for increase (decrease) in deferred income including contract liabilities documentation | Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract | | label | Adjustments for increase (decrease) in deferred income including contract liabilities [abstract] | ifrs-full | AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in deferred income other than contract liabilities | IAS 7.20 a Common practice documentation | Adjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDeposits | Monetary, duration, debit | label | Adjustments for increase (decrease) in deposits | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in deposit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposit liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDepositsFromBanks | Monetary, duration, debit | label | Adjustments for increase (decrease) in deposits from banks | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDepositsFromCustomers | Monetary, duration, debit | label | Adjustments for increase (decrease) in deposits from customers | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in derivative financial liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in employee benefit liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, duration, debit | label | Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading | Monetary, duration, debit | label | Adjustments for increase (decrease) in financial liabilities held for trading | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost | Monetary, duration, debit | label | Adjustments for increase (decrease) in financial liabilities measured at amortised cost | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in other current liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in other financial liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInOtherLiabilities | Monetary, duration, debit | label | Adjustments for increase (decrease) in other liabilities | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInOtherOperatingPayables | Monetary, duration, debit | label | Adjustments for increase (decrease) in other operating payables | IAS 7.20 a Common practice documentation | Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent | Monetary, duration, debit | label | Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInTradeAccountPayable | Monetary, duration, debit | label | Adjustments for increase (decrease) in trade accounts payable | IAS 7.20 a Common practice documentation | Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables | Monetary, duration, debit | label | Adjustments for increase (decrease) in trade and other payables | IAS 7.20 Common practice documentation | Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] ifrs-full | AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime | Monetary, duration, debit | label | Adjustments for increase in other provisions arising from passage of time | IAS 7.20 Common practice documentation | Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Classes of other provisions [domain]] ifrs-full | AdjustmentsForInterestExpense | Monetary, duration, debit | label | Adjustments for interest expense | IAS 7.20 Common practice documentation | Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] ifrs-full | AdjustmentsForInterestIncome | Monetary, duration, credit | label | Adjustments for interest income | IAS 7.20 Common practice documentation | Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] ifrs-full | AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets | Monetary, duration, debit | label | Adjustments for losses (gains) on disposal of non-current assets | IAS 7.14 Common practice documentation | 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)] ifrs-full | AdjustmentsForProvisions | Monetary, duration, debit | label | Adjustments for provisions | IAS 7.20 b Common practice documentation | Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] ifrs-full | AdjustmentsForReconcileProfitLoss | Monetary, duration, debit | label | Adjustments to reconcile profit (loss) | IAS 7.20 Disclosure totalLabel | Total adjustments to reconcile profit (loss) documentation | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForReconcileProfitLossAbstract | | label | Adjustments to reconcile profit (loss) [abstract] | ifrs-full | AdjustmentsForSharebasedPayments | Monetary, duration, debit | label | Adjustments for share-based payments | IAS 7.20 b Common practice documentation | Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsForUndistributedProfitsOfAssociates | (Monetary), duration, credit | label | Adjustments for undistributed profits of associates | IAS 7.20 b Common practice negatedLabel | Adjustments for undistributed profits of associates documentation | Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Profit (loss)] ifrs-full | AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod | Monetary, duration, credit | label | Adjustments for undistributed profits of investments accounted for using equity method | IAS 7.20 Common practice documentation | Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] ifrs-full | AdjustmentsForUnrealisedForeignExchangeLossesGains | Monetary, duration, debit | label | Adjustments for unrealised foreign exchange losses (gains) | IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 b Common practice documentation | Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments | (Monetary), duration, debit | label | Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments | IAS 33.70 a Common practice negatedLabel | Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments documentation | The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments. ifrs-full | AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare | (Monetary), duration, debit | label | Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share | IAS 33.70 a Disclosure negatedTotalLabel | Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share documentation | The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share. ifrs-full | AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital | Monetary, duration, debit | label | Adjustments to reconcile profit (loss) other than changes in working capital | IAS 7.20 Common practice documentation | Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full | AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract | | label | Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract] | ifrs-full | AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract | | label | Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract] | ifrs-full | AdjustmentToCarryingAmountsReportedUnderPreviousGAAP | Monetary, instant, debit | label | Aggregate adjustment to carrying amounts of investments reported under previous GAAP | IFRS 1.31 c Disclosure documentation | The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full | AdjustmentToMidmarketConsensusPriceMeasurementInputMember | Member | label | Adjustment to mid-market consensus price, measurement input [member] | IFRS 13.B36 c Example documentation | This member stands for an adjustment to mid-market consensus price, used as a measurement input. ifrs-full | AdjustmentToProfitLossForPreferenceShareDividends | (Monetary), duration, debit | label | Adjustment to profit (loss) for preference share dividends | IAS 33 – Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example, IAS 33.70 a Example negatedLabel | Adjustment to profit (loss) for preference share dividends documentation | Adjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)] ifrs-full | AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans | Monetary, duration, debit | label | Administration costs not reflected in return on plan assets, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans] ifrs-full | AdministrativeExpense | (Monetary), duration, debit | label | Administrative expenses | IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure negatedLabel | Administrative expenses documentation | The amount of expenses that the entity classifies as being administrative. ifrs-full | Advances | Monetary, instant, credit | label | Advances received, representing contract liabilities for performance obligations satisfied at point in time | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | 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]] ifrs-full | AdvertisingExpense | Monetary, duration, debit | label | Advertising expense | IAS 1.112 c Common practice documentation | The amount of expense arising from advertising. ifrs-full | AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember | Member | label | Aggregate adjustment to carrying amounts reported under previous GAAP [member] | IFRS 1.30 b Disclosure documentation | This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]] ifrs-full | AggregateContinuingAndDiscontinuedOperationsMember | Member | label | Aggregate continuing and discontinued operations [member] | IFRS 5 – Presentation and disclosure Disclosure documentation | This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | Monetary, instant | label | Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Disclosure periodEndLabel | Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period periodStartLabel | Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period documentation | The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Classes of financial instruments [domain]] ifrs-full | AggregatedIndividuallyImmaterialAssociatesMember | Member | label | Aggregated individually immaterial associates [member] | IFRS 12.21 c (ii) Disclosure documentation | This member stands for the aggregation of associates that are individually immaterial. [Refer: Total for all associates [member]] ifrs-full | AggregatedIndividuallyImmaterialBusinessCombinationsMember | Member | label | Aggregated individually immaterial business combinations [member] | IFRS 3.B65 Disclosure documentation | This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Total for all business combinations [member]] ifrs-full | AggregatedIndividuallyImmaterialJointVenturesMember | Member | label | Aggregated individually immaterial joint ventures [member] | IFRS 12.21 c (i) Disclosure documentation | This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Total for all joint ventures [member]] ifrs-full | AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember | Member | label | Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member] | IAS 36.135 Disclosure documentation | This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Total for all cash-generating units [member]; Goodwill; Intangible assets other than goodwill] ifrs-full | AggregateOfFairValuesMember | Member [default] | label | Aggregate of fair values [member] | IFRS 1.30 a Disclosure documentation | This member stands for the aggregate of fair values. It also represents the standard value for the “Fair value as deemed cost” axis if no other member is used. ifrs-full | AgriculturalProduceByGroupAxis | Axis | label | Agricultural produce by group [axis] | IAS 41.46 b (ii) Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | AgriculturalProduceByGroupDomain | Domain [default] | label | Agricultural produce by group [domain] | IAS 41.46 b (ii) Common practice documentation | This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the “Agricultural produce by group” axis if no other member is used. [Refer: Current agricultural produce] ifrs-full | Aircraft | Monetary, instant, debit | label | Aircraft | IAS 16.37 e Example documentation | The amount of property, plant and equipment representing aircraft used in the entity’s operations. ifrs-full | AircraftMember | Member | label | Aircraft [member] | IAS 16.37 e Example documentation | This member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment] ifrs-full | AirportLandingRightsMember | Member | label | Airport landing rights [member] | IAS 38.119 Common practice documentation | This member stands for airport landing rights. ifrs-full | AllOtherSegmentsMember | Member | label | All other segments [member] | IFRS 15.115 Disclosure, IFRS 8.16 Disclosure documentation | This member stands for business activities and operating segments that are not reportable. ifrs-full | AllowanceAccountForCreditLossesOfFinancialAssets | Monetary, instant, credit | label | Allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Disclosure periodEndLabel | Allowance account for credit losses of financial assets at end of period periodStartLabel | Allowance account for credit losses of financial assets at beginning of period commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] ifrs-full | AllowanceForCreditLossesMember | Member | label | Allowance for credit losses [member] | IAS 12.81 g Common practice documentation | This member stands for an allowance account used to record impairments to financial assets due to credit losses. ifrs-full | AllTypesOfDepositaryReceiptsMember | Member | label | All types of depositary receipts [member] | IAS 1.112 c Common practice documentation | This member stands for all types of depositary receipts. ifrs-full | AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers | Monetary, duration, debit | label | Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers | IFRS 15.128 b Disclosure documentation | The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] ifrs-full | AmortisationExpense | Monetary, duration, debit | label | Amortisation expense | IAS 1.112 c Common practice documentation | The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. ifrs-full | AmortisationIntangibleAssetsOtherThanGoodwill | (Monetary), duration | label | Amortisation, intangible assets other than goodwill | IAS 38.118 e (vi) Disclosure negatedLabel | Amortisation, intangible assets other than goodwill commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] ifrs-full | AmortisationMethodIntangibleAssetsOtherThanGoodwill | Text | label | Amortisation method, intangible assets other than goodwill | IAS 38.118 b Disclosure documentation | The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] ifrs-full | AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical | List | label | Amortisation method, intangible assets other than goodwill, categorical | IAS 38.118 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives. ifrs-full | AmortisationRateIntangibleAssetsOtherThanGoodwill | Percent | label | Amortisation rate, intangible assets other than goodwill | IAS 38.118 a Disclosure documentation | The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk | Monetary, instant | label | Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk | IFRS 7.9 b Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member];

Treasury shares [member]] documentation | The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets] ifrs-full | AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk | Monetary, instant | label | Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk | Expired 2023-01-01 IFRS 7.9 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] ifrs-full | AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible | Monetary, instant, debit | label | Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible | IFRS 14.36 Disclosure documentation | The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances] ifrs-full | AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable | Monetary, instant, credit | label | Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable | IFRS 14.36 Disclosure documentation | The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances] ifrs-full | AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount | Monetary, instant, debit | label | Amount by which unit’s recoverable amount exceeds its carrying amount | IAS 36.134 f (i) Disclosure, IAS 36.135 e (i) Disclosure documentation | The amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Total for all cash-generating units [member]] ifrs-full | AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount | Decimal, instant | label | Amount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amount | IAS 36.134 f (iii) Disclosure, IAS 36.135 e (iii) Disclosure documentation | The amount by which value that has been assigned to a key assumption must change in order for a unit’s recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] ifrs-full | AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity | Monetary, duration, debit | label | Amount incurred by entity for provision of key management personnel services provided by separate management entity | IAS 24.18A Disclosure documentation | The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] ifrs-full | AmountOfReclassificationsOrChangesInPresentation | Monetary, duration | label | Amount of reclassifications or changes in presentation | IAS 1.41 b Disclosure documentation | The amount that is reclassified when the entity changes classification or presentation in its financial statements. ifrs-full | AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition | Monetary, duration | label | Amount presented in other comprehensive income realised at derecognition of financial liability | IFRS 7.10 d Disclosure documentation | The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income] ifrs-full | AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale | Monetary, instant, credit | label | 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 documentation | 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]] ifrs-full | AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember | Member | label | Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member] | IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure documentation | 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] ifrs-full | AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16 | Monetary, duration, credit | label | Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of COVID-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16 | IFRS 16.60A b Disclosure commentaryGuidance | A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments. documentation | The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the COVID-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16. ifrs-full | AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | (Monetary), duration, debit | label | 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 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure negatedLabel | 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 documentation | 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] ifrs-full | AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17 | Monetary, instant, credit | label | Amounts payable on demand that arise from contracts within scope of IFRS 17 | IFRS 17.132 c Disclosure documentation | The amounts payable on demand that arise from contracts within the scope of IFRS 17. ifrs-full | AmountsPayableRelatedPartyTransactions | Monetary, instant, credit | label | Amounts payable, related party transactions | IAS 24.18 b Disclosure, IAS 24.20 Disclosure documentation | The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]] ifrs-full | AmountsPayableToTransfereeInRespectOfTransferredAssets | Monetary, instant, credit | label | Other amounts payable to transferee in respect of transferred assets | IFRS 7.42E d Disclosure documentation | The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-full | AmountsPresentedInFinancialStatementsAreNotEntirelyComparable | True/False | label | Amounts presented in financial statements are not entirely comparable | IAS 1.36 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the 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. ifrs-full | AmountsReceivableRelatedPartyTransactions | Monetary, instant, debit | label | Amounts receivable, related party transactions | IAS 24.18 b Disclosure, IAS 24.20 Disclosure documentation | The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]] ifrs-full | AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract | | label | Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | ifrs-full | AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary, duration | label | Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 l (iii) Disclosure documentation | The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax | (Monetary), duration, debit | label | 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 | Expired 2023-01-01 IFRS 7.23 e Disclosure negatedLabel | 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 commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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]] ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | (Monetary), instant, credit | label | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets | IFRS 7.13C d Disclosure negatedTotalLabel | Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation | The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets] ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract | | label | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract] | ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | (Monetary), instant, debit | label | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | IFRS 7.13C d Disclosure negatedTotalLabel | Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation | The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities] ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract | | label | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract] | ifrs-full | AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired | Text block | label | Analysis of age of financial assets that are past due but not impaired [text block] | Expired 2023-01-01 IFRS 7.37 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] ifrs-full | AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory | Text block | label | Analysis of credit exposures using external credit grading system [text block] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; Total for all external credit grades [member]] ifrs-full | AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory | Text block | label | Analysis of credit exposures using internal credit grading system [text block] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Total for all internal credit grades [member]] ifrs-full | AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired | Text block | label | Analysis of financial assets that are individually determined to be impaired [text block] | Expired 2023-01-01 IFRS 7.37 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets] ifrs-full | AnalysisOfIncomeAndExpenseAbstract | | label | Analysis of income and expense [abstract] | ifrs-full | AnnouncementOfPlanToDiscontinueOperationMember | Member | label | Announcement of plan to discontinue operation [member] | IAS 10.22 b Example documentation | This member stands for the announcement of a plan to discontinue an operation. ifrs-full | AnnouncingOrCommencingImplementationOfMajorRestructuringMember | Member | label | Announcing or commencing implementation of major restructuring [member] | IAS 10.22 e Example documentation | This member stands for announcing or commencing implementation of major restructuring. ifrs-full | ApplicableTaxRate | Percent | label | Applicable tax rate | IAS 12.81 c (ii) Disclosure documentation | The applicable income tax rate. ifrs-full | AreaOfLandUsedForAgriculture | Area | label | Area of land used for agriculture | IAS 41.46 b (i) Common practice documentation | The area of land used for agriculture by the entity. ifrs-full | AssetbackedDebtInstrumentsHeld | Monetary, instant, debit | label | Asset-backed debt instruments held | IAS 1.112 c Common practice documentation | The amount of debt instruments held, including instruments called debt securities, that are backed by underlying assets. [Refer: Debt instruments held] ifrs-full | AssetbackedFinancingsMember | Member | label | Asset-backed financings [member] | IFRS 12.B23 b Example documentation | This member stands for asset-backed financings. ifrs-full | AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Asset-backed securities, amount contributed to fair value of plan assets | IAS 19.142 g Example documentation | The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets | Percent | label | Asset-backed securities, percentage contributed to fair value of plan assets | IAS 19.142 g Common practice documentation | The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets] ifrs-full | AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination | Monetary, instant, debit | label | Asset recognised for expected reimbursement, contingent liabilities in business combination | IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Expected reimbursement, contingent liabilities in business combination; Total for all business combinations [member]] ifrs-full | AssetRecognisedForExpectedReimbursementOtherProvisions | Monetary, instant, debit | label | Asset recognised for expected reimbursement, other provisions | IAS 37.85 c Disclosure documentation | The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] ifrs-full | Assets | Monetary, instant, debit | label | Assets | IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure periodEndLabel | Assets at end of period periodStartLabel | Assets at beginning of period totalLabel | Total assets documentation | 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. ifrs-full | AssetsAbstract | | label | Assets [abstract] | ifrs-full | AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel | List | label | Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation model | IAS 38.122 c (iii) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. ifrs-full | AssetsAndLiabilitiesAxis | Axis | label | Assets and liabilities [axis] | IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis | Axis | label | Assets and liabilities classified as held for sale [axis] | IFRS 5.38 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | AssetsAndLiabilitiesClassifiedAsHeldForSaleMember | Member | label | Assets and liabilities classified as held for sale [member] | IFRS 5.38 Disclosure documentation | This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | AssetsAndLiabilitiesDomain | Domain [default] | label | Assets and liabilities [domain] | IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | 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] ifrs-full | AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember | Member [default] | label | Assets and liabilities not classified as held for sale [member] | IFRS 5.38 Disclosure documentation | This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the “Assets and liabilities classified as held for sale” axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | AssetsAndRegulatoryDeferralAccountDebitBalances | Monetary, instant, debit | label | Assets and regulatory deferral account debit balances | IFRS 14.21 Disclosure documentation | The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] ifrs-full | AssetsArisingFromExplorationForAndEvaluationOfMineralResources | Monetary, instant, debit | label | Assets arising from exploration for and evaluation of mineral resources | IFRS 6.24 b Disclosure documentation | The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full | AssetsForInsuranceAcquisitionCashFlows | Monetary, duration, debit | label | Assets for insurance acquisition cash flows | IFRS 17.105A Disclosure, IFRS 17.109A Disclosure periodEndLabel | Assets for insurance acquisition cash flows at end of period periodStartLabel | Assets for insurance acquisition cash flows at beginning of period documentation | The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]] ifrs-full | AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue | Monetary, instant, debit | label | Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value | IFRS 7.15 a Disclosure documentation | The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] ifrs-full | AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember | Member | label | Assets held to hedge liabilities arising from financing activities [member] | IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation | This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities] ifrs-full | AssetsLessCurrentLiabilities | Monetary, instant, debit | label | Assets less current liabilities | IAS 1.55 Common practice netLabel | Assets less current liabilities documentation | The amount of assets less the amount of current liabilities. ifrs-full | AssetsLessCurrentLiabilitiesAbstract | | label | Assets less current liabilities [abstract] | ifrs-full | AssetsLiabilitiesOfBenefitPlan | Monetary, instant, credit | label | Assets (liabilities) of benefit plan | IAS 26.35 a Disclosure periodEndLabel | Net assets available for benefits at end of period periodStartLabel | Net assets available for benefits at beginning of period documentation | The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. ifrs-full | AssetsObtained | Monetary, instant, debit | label | Assets obtained by taking possession of collateral or calling on other credit enhancements | IFRS 7.38 a Disclosure documentation | The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]] ifrs-full | AssetsOfBenefitPlan | Monetary, instant, debit | label | Assets of benefit plan | IAS 26.35 a (i) Disclosure documentation | The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | Monetary, duration, debit | label | Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed | IAS 7.40 d Disclosure documentation | The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] ifrs-full | AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers | Monetary, instant, debit | label | Assets recognised from costs to obtain or fulfil contracts with customers | IFRS 15.128 a Disclosure documentation | The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. ifrs-full | AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | Monetary, instant, debit | label | Assets recognised in entity’s financial statements in relation to structured entities | IFRS 12.29 a Disclosure documentation | The amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Total for all unconsolidated structured entities [member]] ifrs-full | AssetsSoldOrRepledgedAsCollateralAtFairValue | Monetary, instant, debit | label | Collateral sold or repledged in absence of default by owner of collateral, at fair value | IFRS 7.15 b Disclosure documentation | The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] ifrs-full | AssetsThatEntityContinuesToRecognise | Monetary, instant, debit | label | Assets that entity continues to recognise | IFRS 7.42D e Disclosure documentation | The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] ifrs-full | AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement | Monetary, instant, debit | label | Assets that entity continues to recognise to extent of continuing involvement | IFRS 7.42D f Disclosure documentation | The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full | AssetsToWhichSignificantRestrictionsApply | Monetary, instant, debit | label | Assets to which significant restrictions apply | IFRS 12.13 c Disclosure documentation | The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets. ifrs-full | AssetsTransferredToStructuredEntitiesAtTimeOfTransfer | Monetary, duration, credit | label | Assets transferred to structured entities, at time of transfer | IFRS 12.27 c Disclosure documentation | The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | Monetary, instant, debit | label | Assets with significant risk of material adjustments within next financial year | IAS 1.125 b Disclosure documentation | 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. ifrs-full | AssociatedLiabilitiesThatEntityContinuesToRecognise | Monetary, instant, credit | label | Associated liabilities that entity continues to recognise | IFRS 7.42D e Disclosure documentation | The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] ifrs-full | AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement | Monetary, instant, credit | label | Associated liabilities that entity continues to recognise to extent of continuing involvement | IFRS 7.42D f Disclosure documentation | The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full | AssociatesMember | Member | label | Total for all associates [member] | IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation | This member stands for the entities over which the investor has significant influence. ifrs-full | AtCostMember | Member | label | At cost [member] | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure documentation | This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs. ifrs-full | AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember | Member | label | At cost or in accordance with IFRS 16 within fair value model [member] | IAS 40.78 Disclosure documentation | This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]] ifrs-full | AtFairValueMember | Member | label | At fair value [member] | IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosure, IFRS 13.93 a Disclosure documentation | This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ifrs-full | AttributionOfExpensesByNatureToTheirFunctionAxis | Axis | label | Attribution of expenses by nature to their function [axis] | IAS 1.104 Common practice, IAS 1.112 c Common practice commentaryGuidance | The element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term “member” whereas the name and labels of line items do not include this term. documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | AttributionOfExpensesByNatureToTheirFunctionDomain | Domain [default] | label | Attribution of expenses by nature to their function [domain] | IAS 1.104 Common practice, IAS 1.112 c Common practice documentation | This member stands for the standard value of the “Attribution of expenses by nature to their function” axis if no other member is used. ifrs-full | AuditorsRemuneration | Monetary, duration, debit | label | Auditor’s remuneration | IAS 1.112 c Common practice totalLabel | Total auditor’s remuneration documentation | The amount of fees paid or payable to the entity’s auditors. ifrs-full | AuditorsRemunerationAbstract | | label | Auditor’s remuneration [abstract] | ifrs-full | AuditorsRemunerationForAuditServices | Monetary, duration, debit | label | Auditor’s remuneration for audit services | IAS 1.112 c Common practice documentation | The amount of fees paid or payable to the entity’s auditors for auditing services. ifrs-full | AuditorsRemunerationForOtherServices | Monetary, duration, debit | label | Auditor’s remuneration for other services | IAS 1.112 c Common practice documentation | The amount of fees paid or payable to the entity’s auditors for services that the entity does not separately disclose in the same statement or note. ifrs-full | AuditorsRemunerationForTaxServices | Monetary, duration, debit | label | Auditor’s remuneration for tax services | IAS 1.112 c Common practice documentation | The amount of fees paid or payable to the entity’s auditors for tax services. ifrs-full | AuthorisedCapitalCommitmentsButNotContractedFor | Monetary, instant, credit | label | Authorised capital commitments but not contracted for | IAS 1.112 c Common practice documentation | The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments] ifrs-full | AvailableforsaleFinancialAssetsAbstract | | label | Available-for-sale financial assets [abstract] | ifrs-full | AverageEffectiveTaxRate | Percent | label | Average effective tax rate | IAS 12.81 c (ii) Disclosure totalLabel | Total average effective tax rate documentation | The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] ifrs-full | AverageForeignExchangeRate | Decimal, duration | label | Average foreign exchange rate | IAS 1.112 c Common practice documentation | The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. ifrs-full | AverageNumberOfEmployees | Decimal, duration | label | Average number of employees | IAS 1.112 c Common practice documentation | The average number of personnel employed by the entity during a period. ifrs-full | AveragePriceOfHedgingInstrument | Decimal, instant | label | Average price of hedging instrument | IFRS 7.23B b Disclosure documentation | The average price of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full | AverageRateOfHedgingInstrument | Percent | label | Average rate of hedging instrument | IFRS 7.23B b Disclosure documentation | The average rate of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full | BalancesOnCurrentAccountsFromCustomers | Monetary, instant, credit | label | Balances on current accounts from customers | IAS 1.112 c Common practice documentation | The amount of balances in customers’ current accounts held by the entity. ifrs-full | BalancesOnDemandDepositsFromCustomers | Monetary, instant, credit | label | Balances on demand deposits from customers | IAS 1.112 c Common practice documentation | The amount of balances in customers’ demand deposits held by the entity. ifrs-full | BalancesOnOtherDepositsFromCustomers | Monetary, instant, credit | label | Balances on other deposits from customers | IAS 1.112 c Common practice documentation | 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. ifrs-full | BalancesOnTermDepositsFromCustomers | Monetary, instant, credit | label | Balances on term deposits from customers | IAS 1.112 c Common practice documentation | The amount of balances in customers’ term deposits held by the entity. ifrs-full | BalancesWithBanks | Monetary, instant, debit | label | Balances with banks | IAS 7.45 Common practice documentation | The amount of cash balances held at banks. ifrs-full | BankAcceptanceAssets | Monetary, instant, debit | label | Bank acceptance assets | IAS 1.55 Common practice documentation | The amount of bank acceptances recognised as assets. ifrs-full | BankAcceptanceLiabilities | Monetary, instant, credit | label | Bank acceptance liabilities | IAS 1.55 Common practice documentation | The amount of bank acceptances recognised as liabilities. ifrs-full | BankAndSimilarCharges | Monetary, duration, debit | label | Bank and similar charges | IAS 1.112 c Common practice documentation | The amount of bank and similar charges recognised by the entity as an expense. ifrs-full | BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits | Monetary, instant, debit | label | Bank balances at central banks other than mandatory reserve deposits | IAS 1.112 c Common practice documentation | The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks] ifrs-full | BankBorrowingsUndiscountedCashFlows | Monetary, instant, credit | label | Bank borrowings, undiscounted cash flows | IFRS 7.B11D Example, IFRS 7.IG31A Example documentation | The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings] ifrs-full | BankDebtInstrumentsHeld | Monetary, instant, debit | label | Bank debt instruments held | IAS 1.112 c Common practice documentation | The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a bank. [Refer: Debt instruments held] ifrs-full | BankingArrangementsClassifiedAsCashEquivalents | Monetary, instant, debit | label | Other banking arrangements, classified as cash equivalents | IAS 7.45 Common practice documentation | A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] ifrs-full | BankOverdraftsClassifiedAsCashEquivalents | (Monetary), instant, credit | label | Bank overdrafts | IAS 7.45 Common practice negatedLabel | Bank overdrafts documentation | The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] ifrs-full | BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] ifrs-full | BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice totalLabel | Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares documentation | Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. ifrs-full | BasicEarningsLossPerShare | Per share | label | Basic earnings (loss) per share | IAS 33.66 Disclosure, IAS 33.67 Disclosure totalLabel | Total basic earnings (loss) per share commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | 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).

ifrs-full | BasicEarningsLossPerShareFromContinuingOperations | Per share | label | Basic earnings (loss) per share from continuing operations | IAS 33.66 Disclosure, IAS 33.67 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | BasicEarningsLossPerShareFromDiscontinuedOperations | Per share | label | Basic earnings (loss) per share from discontinued operations | IAS 33.67 Disclosure, IAS 33.68 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]] ifrs-full | BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] ifrs-full | BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full | BasicEarningsPerShareAbstract | | label | Basic earnings per share [abstract] | ifrs-full | BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries | Text | label | Description of basis for attributing revenues from external customers to individual countries | IFRS 8.33 a Disclosure documentation | The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] ifrs-full | BearerBiologicalAssetsMember | Member | label | Bearer biological assets [member] | IAS 41.43 Example documentation | This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]] ifrs-full | BearerPlants | Monetary, instant, debit | label | Bearer plants | IAS 16.37 i Example documentation | 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] ifrs-full | BearerPlantsMember | Member | label | Bearer plants [member] | IAS 16.37 i Example documentation | This member stands for a class 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] ifrs-full | BenefitsPaidOrPayable | (Monetary), duration, debit | label | Benefits paid or payable | IAS 26.35 b (v) Disclosure negatedLabel | Benefits paid or payable documentation | The amount of benefits paid or payable for retirement benefit plans. ifrs-full | BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables | Monetary, instant, debit | label | Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables | IFRS 3.B64 h (iii) Disclosure documentation | The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | BiologicalAssets | Monetary, instant, debit | label | Biological assets | IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure periodEndLabel | Biological assets at end of period periodStartLabel | Biological assets at beginning of period documentation | The amount of living animals or plants recognised as assets. ifrs-full | BiologicalAssetsAxis | Axis | label | Biological assets [axis] | IAS 41.50 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BiologicalAssetsByAgeAxis | Axis | label | Biological assets by age [axis] | IAS 41.43 Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BiologicalAssetsByAgeDomain | Domain [default] | label | Biological assets by age [domain] | IAS 41.43 Example documentation | This member stands for all biological assets when disaggregated by age. It also represents the standard value for the “Biological assets by age” axis if no other member is used. [Refer: Biological assets] ifrs-full | BiologicalAssetsByGroupAxis | Axis | label | Biological assets by group [axis] | IAS 41.41 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BiologicalAssetsByGroupDomain | Domain [default] | label | Biological assets by group [domain] | IAS 41.41 Disclosure documentation | This member stands for all biological assets when disaggregated by group. It also represents the standard value for the “Biological assets by group” axis if no other member is used. [Refer: Biological assets] ifrs-full | BiologicalAssetsByTypeAxis | Axis | label | Biological assets by type [axis] | IAS 41.43 Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BiologicalAssetsByTypeDomain | Domain [default] | label | Biological assets by type [domain] | IAS 41.43 Example documentation | This member stands for all biological assets when disaggregated by type. It also represents the standard value for the “Biological assets by type” axis if no other member is used. [Refer: Biological assets] ifrs-full | BiologicalAssetsDomain | Domain [default] | label | Biological assets [domain] | IAS 41.50 Common practice documentation | This member stands for living animals or plants. It also represents the standard value for the “Biological assets” axis if no other member is used. ifrs-full | BiologicalAssetsPledgedAsSecurityForLiabilities | Monetary, instant, debit | label | Biological assets pledged as security for liabilities | IAS 41.49 a Disclosure documentation | The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] ifrs-full | BiologicalAssetsWhoseTitleIsRestricted | Monetary, instant, debit | label | Biological assets whose title is restricted | IAS 41.49 a Disclosure documentation | The amount of biological assets whose title is restricted. [Refer: Biological assets] ifrs-full | BondsIssued | Monetary, instant, credit | label | Bonds issued | IAS 1.112 c Common practice documentation | The amount of bonds issued by the entity. ifrs-full | BondsIssuedUndiscountedCashFlows | Monetary, instant, credit | label | Bonds issued, undiscounted cash flows | IFRS 7.B11D Example, IFRS 7.IG31A Example documentation | The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] ifrs-full | BorrowingCostsAbstract | | label | Borrowing costs [abstract] | ifrs-full | BorrowingCostsCapitalised | Monetary, duration | label | Borrowing costs capitalised | IAS 23.26 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. ifrs-full | BorrowingCostsIncurred | Monetary, duration | label | Borrowing costs incurred | IAS 1.112 c Common practice totalLabel | Total borrowing costs incurred commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds. ifrs-full | BorrowingCostsRecognisedAsExpense | Monetary, duration, debit | label | Borrowing costs recognised as expense | IAS 1.112 c Common practice documentation | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. ifrs-full | Borrowings | Monetary, instant, credit | label | Borrowings | IAS 1.55 Common practice totalLabel | Total borrowings documentation | The amount of outstanding funds that the entity is obligated to repay. ifrs-full | BorrowingsAbstract | | label | Borrowings [abstract] | ifrs-full | BorrowingsAdjustmentToInterestRateBasis | Percent | label | Borrowings, adjustment to interest rate basis | IFRS 7.7 Common practice documentation | The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] ifrs-full | BorrowingsByNameAxis | Axis | label | Borrowings by name [axis] | IFRS 7.7 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BorrowingsByNameDomain | Domain [default] | label | Borrowings by name [domain] | IFRS 7.7 Common practice documentation | This member stands for all borrowings when disaggregated by name. It also represents the standard value for the “Borrowings by name” axis if no other member is used. [Refer: Borrowings] ifrs-full | BorrowingsByTypeAbstract | | label | Borrowings, by type [abstract] | ifrs-full | BorrowingsInterestRate | Percent | label | Borrowings, interest rate | IFRS 7.7 Common practice documentation | The interest rate on borrowings. [Refer: Borrowings] ifrs-full | BorrowingsInterestRateBasis | Text | label | Borrowings, interest rate basis | IFRS 7.7 Common practice documentation | The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] ifrs-full | BorrowingsMaturity | Text | label | Borrowings, maturity | IFRS 7.7 Common practice documentation | The maturity of borrowings. [Refer: Borrowings] ifrs-full | BorrowingsOriginalCurrency | Text | label | Borrowings, original currency | IFRS 7.7 Common practice documentation | The currency in which the borrowings are denominated. [Refer: Borrowings] ifrs-full | BorrowingsRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Borrowings recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Borrowings recognised as of acquisition date documentation | The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Total for all business combinations [member]] ifrs-full | BottomOfRangeMember | Member | label | Bottom of range [member] | IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation | This member stands for the bottom of a range. ifrs-full | BrandNames | Monetary, instant, debit | label | Brand names | IAS 38.119 a Example documentation | 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] ifrs-full | BrandNamesMember | Member | label | Brand names [member] | IAS 38.119 a Example documentation | This member stands for a class 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] ifrs-full | BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | True/False | label | Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | IFRS 7.19 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full | BroadcastingRightsMember | Member | label | Broadcasting rights [member] | IAS 38.119 Common practice documentation | This member stands for broadcasting rights. ifrs-full | BrokerageFeeExpense | (Monetary), duration, debit | label | Brokerage fee expense | IAS 1.112 c Common practice negatedLabel | Brokerage fee expense documentation | The amount of expense recognised for brokerage fees charged to the entity. ifrs-full | BrokerageFeeIncome | Monetary, duration, credit | label | Brokerage fee income | IAS 1.112 c Common practice documentation | The amount of income recognised for brokerage fees charged by the entity. ifrs-full | Buildings | Monetary, instant, debit | label | Buildings | IAS 16.37 Common practice documentation | The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] ifrs-full | BuildingsMember | Member | label | Buildings [member] | IAS 16.37 Common practice documentation | This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] ifrs-full | BusinessCombinationsAxis | Axis | label | Business combinations [axis] | IFRS 3.B64 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | BusinessCombinationsDomain | Domain [default] | label | Business combinations [domain] | IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure documentation | This member stands for the standard value for the “Business combinations” axis if no other member is used. ifrs-full | BusinessCombinationsMember | Member | label | Total for all business combinations [member] | IFRS 3.B64 Disclosure documentation | This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as “true mergers” or “mergers of equals” are also business combinations as that term is used in IFRS 3. ifrs-full | CancellationOfTreasuryShares | Monetary, duration, credit | label | Cancellation of treasury shares | IAS 1.106 d Common practice documentation | The amount of treasury stock cancelled during the period. [Refer: Treasury shares] ifrs-full | CapitalCommitments | Monetary, instant, credit | label | Capital commitments | IAS 1.112 c Common practice totalLabel | Total capital commitments documentation | The amount of future capital expenditures that the entity is committed to make. ifrs-full | CapitalCommitmentsAbstract | | label | Capital commitments [abstract] | ifrs-full | CapitalisationRateMeasurementInputMember | Member | label | Capitalisation rate, measurement input [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for a capitalisation rate used as a measurement input. ifrs-full | CapitalisationRateOfBorrowingCostsEligibleForCapitalisation | Percent | label | Capitalisation rate of borrowing costs eligible for capitalisation | IAS 23.26 b Disclosure documentation | The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] ifrs-full | CapitalisedDevelopmentExpenditureMember | Member | label | Capitalised development expenditure [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development. ifrs-full | CapitalRedemptionReserve | Monetary, instant, credit | label | Capital redemption reserve | IAS 1.55 Common practice documentation | A component of equity representing the reserve for the redemption of the entity’s own shares. ifrs-full | CapitalRedemptionReserveMember | Member | label | Capital redemption reserve [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing the reserve for the redemption of the entity’s own shares. ifrs-full | CapitalRequirementsAxis | Axis | label | Capital requirements [axis] | IAS 1.136 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CapitalRequirementsDomain | Domain [default] | label | Capital requirements [domain] | IAS 1.136 Disclosure documentation | 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. ifrs-full | CapitalReserve | Monetary, instant, credit | label | Capital reserve | IAS 1.55 Common practice documentation | A component of equity representing the capital reserves. ifrs-full | CapitalReserveMember | Member | label | Capital reserve [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing capital reserves. ifrs-full | CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis | Axis | label | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] | IAS 16.73 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 c Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 c Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CarryingAmountMember | Member [default] | label | Carrying amount [member] | IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation | This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the “Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount” axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss] ifrs-full | CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable | Monetary, instant, debit | label | Carrying amount of assets affected by currency not being exchangeable | Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | The carrying amount of assets affected by a currency not being exchangeable into another currency. ifrs-full | CarryingAmountOfAssetsExposedToRisk | Monetary, instant, debit | label | Carrying amount of assets exposed to risk | Effective 2025-01-01 IAS 21.A19 f Disclosure documentation | The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency. ifrs-full | CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable | Monetary, instant, credit | label | Carrying amount of liabilities affected by currency not being exchangeable | Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | The carrying amount of liabilities affected by a currency not being exchangeable into another currency. ifrs-full | CarryingAmountOfLiabilitiesExposedToRisk | Monetary, instant, credit | label | Carrying amount of liabilities exposed to risk | Effective 2025-01-01 IAS 21.A19 f Disclosure documentation | The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency. ifrs-full | CarryingAmountOfNoncurrentLiabilitiesWithCovenants | Monetary, instant, credit | label | Carrying amount of non-current liabilities with covenants | IAS 1.76ZA a Disclosure documentation | 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. ifrs-full | CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab | True/False | label | Carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) | IFRS 1.31A Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. ifrs-full | CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B | True/False | label | Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B | IFRS 1.31B Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. ifrs-full | Cash | Monetary, instant, debit | label | Cash | IAS 7.45 Common practice totalLabel | Total cash documentation | The amount of cash on hand and demand deposits. [Refer: Cash on hand] ifrs-full | CashAbstract | | label | Cash [abstract] | ifrs-full | CashAdvancesAndLoansFromRelatedParties | Monetary, duration, debit | label | Cash advances and loans from related parties | IAS 7.17 Common practice documentation | The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full | CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Cash advances and loans made to other parties, classified as investing activities | IAS 7.16 e Example negatedTerseLabel | Cash advances and loans made to other parties documentation | 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. ifrs-full | CashAdvancesAndLoansMadeToRelatedParties | Monetary, duration, credit | label | Cash advances and loans made to related parties | IAS 7.16 Common practice documentation | The cash outflow for loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full | CashAndBankBalancesAtCentralBanks | Monetary, instant, debit | label | Cash and bank balances at central banks | IAS 1.55 Common practice documentation | The amount of cash and bank balances held at central banks. ifrs-full | CashAndCashEquivalents | Monetary, instant, debit | label | Cash and cash equivalents | IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure periodEndLabel | Cash and cash equivalents at end of period periodStartLabel | Cash and cash equivalents at beginning of period totalLabel | Total cash and cash equivalents documentation | 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] ifrs-full | CashAndCashEquivalentsAbstract | | label | Cash and cash equivalents [abstract] | ifrs-full | CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Cash and cash equivalents, amount contributed to fair value of plan assets | IAS 19.142 a Example documentation | The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale | Monetary, instant, debit | label | Cash and cash equivalents classified as part of disposal group held for sale | IAS 7.45 Common practice documentation | The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] ifrs-full | CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup | Monetary, instant, debit | label | Cash and cash equivalents held by entity unavailable for use by group | IAS 7.48 Disclosure documentation | The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] ifrs-full | CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition | Monetary, instant, debit | label | Cash and cash equivalents if different from statement of financial position | IAS 7.45 Common practice totalLabel | Total cash and cash equivalents if different from statement of financial position documentation | The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] ifrs-full | CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract | | label | Cash and cash equivalents if different from statement of financial position [abstract] | ifrs-full | CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | Monetary, duration, debit | label | Cash and cash equivalents in subsidiary or businesses acquired or disposed | IAS 7.40 c Disclosure documentation | The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents] ifrs-full | CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets | Percent | label | Cash and cash equivalents, percentage contributed to fair value of plan assets | IAS 19.142 a Common practice documentation | The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets] ifrs-full | CashAndCashEquivalentsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Cash and cash equivalents recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]] ifrs-full | CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | (Monetary), instant, debit | label | Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example negatedLabel | Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation | The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] ifrs-full | CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | (Monetary), instant, credit | label | Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example negatedLabel | Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation | The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] ifrs-full | CashEquivalents | Monetary, instant, debit | label | Cash equivalents | IAS 7.45 Common practice totalLabel | Total cash equivalents documentation | 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. ifrs-full | CashEquivalentsAbstract | | label | Cash equivalents [abstract] | ifrs-full | CashFlowHedgesAbstract | | label | Cash flow hedges [abstract] | ifrs-full | CashFlowHedgesMember | Member | label | Cash flow hedges [member] | IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation | This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Types of hedges [domain]] ifrs-full | CashFlowsFromContinuingAndDiscontinuedOperationsAbstract | | label | Cash flows from continuing and discontinued operations [abstract] | ifrs-full | CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | IAS 7.39 Disclosure terseLabel | Cash flows from losing control of subsidiaries or other businesses documentation | The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-full | CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents | Monetary, duration, debit | label | Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents | IAS 7.16 Common practice documentation | The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full | CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments | Monetary, duration, debit | label | Cash flows from (used in) decrease (increase) in short-term deposits and investments | IAS 7.16 Common practice documentation | The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments. ifrs-full | CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities | IFRS 6.24 b Disclosure documentation | The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. ifrs-full | CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities | Monetary, duration, debit | label | Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities | IFRS 6.24 b Disclosure documentation | The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. ifrs-full | CashFlowsFromUsedInFinancingActivities | Monetary, duration, debit | label | Cash flows from (used in) financing activities | IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel | Net cash flows from (used in) financing activities documentation | 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, from continuing and discontinued operations. ifrs-full | CashFlowsFromUsedInFinancingActivitiesAbstract | | label | Cash flows from (used in) financing activities [abstract] | ifrs-full | CashFlowsFromUsedInFinancingActivitiesContinuingOperations | Monetary, duration, debit | label | Cash flows from (used in) financing activities, continuing operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) financing activities, continuing operations documentation | The cash flows from (used in) the entity’s financing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) financing activities] ifrs-full | CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations | Monetary, duration, debit | label | Cash flows from (used in) financing activities, discontinued operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) financing activities, discontinued operations documentation | The cash flows from (used in) the entity’s financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] ifrs-full | CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings | Monetary, duration, debit | label | Cash flows from (used in) increase (decrease) in current borrowings | IAS 7.17 Common practice documentation | The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] ifrs-full | CashFlowsFromUsedInIncreasesInOperatingCapacity | Monetary, duration, debit | label | Cash flows from (used in) increases in operating capacity | IAS 7.50 c Example documentation | The aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day). ifrs-full | CashFlowsFromUsedInInvestingActivities | Monetary, duration, debit | label | Cash flows from (used in) investing activities | IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel | Net cash flows from (used in) investing activities documentation | 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, from continuing and discontinued operations. ifrs-full | CashFlowsFromUsedInInvestingActivitiesAbstract | | label | Cash flows from (used in) investing activities [abstract] | ifrs-full | CashFlowsFromUsedInInvestingActivitiesContinuingOperations | Monetary, duration, debit | label | Cash flows from (used in) investing activities, continuing operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) investing activities, continuing operations documentation | The cash flows from (used in) the entity’s investing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) investing activities] ifrs-full | CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations | Monetary, duration, debit | label | Cash flows from (used in) investing activities, discontinued operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) investing activities, discontinued operations documentation | The cash flows from (used in) the entity’s investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] ifrs-full | CashFlowsFromUsedInMaintainingOperatingCapacity | Monetary, duration, debit | label | Cash flows from (used in) maintaining operating capacity | IAS 7.50 c Example documentation | The aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day). ifrs-full | CashFlowsFromUsedInOperatingActivities | Monetary, duration | label | Cash flows from (used in) operating activities | IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel | Net cash flows from (used in) operating activities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | 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, from continuing and discontinued operations. [Refer: Revenue] ifrs-full | CashFlowsFromUsedInOperatingActivitiesAbstract | | label | Cash flows from (used in) operating activities [abstract] | ifrs-full | CashFlowsFromUsedInOperatingActivitiesContinuingOperations | Monetary, duration | label | Cash flows from (used in) operating activities, continuing operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) operating activities, continuing operations commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The cash flows from (used in) the entity’s operating activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) operating activities] ifrs-full | CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations | Monetary, duration | label | Cash flows from (used in) operating activities, discontinued operations | IFRS 5.33 c Disclosure netLabel | Net cash flows from (used in) operating activities, discontinued operations commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The cash flows from (used in) the entity’s operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities] ifrs-full | CashFlowsFromUsedInOperations | Monetary, duration | label | Cash flows from (used in) operations | IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example netLabel | Net cash flows from (used in) operations commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The cash from (used in) the entity’s operations.

ifrs-full | CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital | Monetary, duration | label | Cash flows from (used in) operations before changes in working capital | IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The cash inflow (outflow) from the entity’s operations before changes in working capital. ifrs-full | CashFlowsUsedInExplorationAndDevelopmentActivities | Monetary, duration, credit | label | Cash flows used in exploration and development activities | IAS 7.16 Common practice documentation | The cash outflow for exploration and development activities. ifrs-full | CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | IAS 7.39 Disclosure negatedTerseLabel | Cash flows used in obtaining control of subsidiaries or other businesses documentation | The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-full | CashOnHand | Monetary, instant, debit | label | Cash on hand | IAS 7.45 Common practice documentation | The amount of cash held by the entity. This does not include demand deposits. ifrs-full | CashOutflowForLeases | Monetary, duration, credit | label | Cash outflow for leases | IFRS 16.53 g Disclosure documentation | The cash outflow for leases. ifrs-full | CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | IAS 7.16 g Example negatedTerseLabel | Cash payments for futures contracts, forward contracts, option contracts and swap contracts documentation | 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. ifrs-full | CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities | Monetary, duration, debit | label | Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | IAS 7.16 h Example terseLabel | Cash receipts from futures contracts, forward contracts, option contracts and swap contracts documentation | 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. ifrs-full | CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | IAS 7.16 f Example terseLabel | Cash receipts from repayment of advances and loans made to other parties documentation | 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. ifrs-full | CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties | Monetary, duration, debit | label | Cash receipts from repayment of advances and loans made to related parties | IAS 7.16 Common practice documentation | The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full | CashRepaymentsOfAdvancesAndLoansFromRelatedParties | Monetary, duration, credit | label | Cash repayments of advances and loans from related parties | IAS 7.17 Common practice documentation | The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full | CashSettlementMember | Member | label | Cash settlement [member] | IFRS 2.45 a Disclosure documentation | This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity. ifrs-full | CashTransferred | Monetary, instant, credit | label | Cash transferred | IFRS 3.B64 f (i) Disclosure documentation | The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis | Axis | label | Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] | IFRS 15.128 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain | Domain [default] | label | Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain] | IFRS 15.128 a Disclosure documentation | This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the “Categories of assets recognised from costs to obtain or fulfil contracts with customers” axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | CategoriesOfCurrentFinancialAssetsAbstract | | label | Categories of current financial assets [abstract] | ifrs-full | CategoriesOfCurrentFinancialLiabilitiesAbstract | | label | Categories of current financial liabilities [abstract] | ifrs-full | CategoriesOfFinancialAssetsAbstract | | label | Categories of financial assets [abstract] | ifrs-full | CategoriesOfFinancialAssetsAxis | Axis | label | Categories of financial assets [axis] | IFRS 7.8 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CategoriesOfFinancialAssetsDomain | Domain [default] | label | Categories of financial assets [domain] | IFRS 7.8 Disclosure documentation | This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets] ifrs-full | CategoriesOfFinancialLiabilitiesAbstract | | label | Categories of financial liabilities [abstract] | ifrs-full | CategoriesOfFinancialLiabilitiesAxis | Axis | label | Categories of financial liabilities [axis] | IFRS 7.8 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CategoriesOfFinancialLiabilitiesDomain | Domain [default] | label | Categories of financial liabilities [domain] | IFRS 7.8 Disclosure documentation | This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets] ifrs-full | CategoriesOfNoncurrentFinancialAssetsAbstract | | label | Categories of non-current financial assets [abstract] | ifrs-full | CategoriesOfNoncurrentFinancialLiabilitiesAbstract | | label | Categories of non-current financial liabilities [abstract] | ifrs-full | CategoriesOfRelatedPartiesAxis | Axis | label | Categories of related parties [axis] | IAS 24.19 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CategoriesOfRelatedPartiesDomain | Domain [default] | label | Categories of related parties [domain] | IAS 24.19 Disclosure documentation | This member stands for the standard value for the “Categories of related parties” axis if no other member is used. ifrs-full | ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS | True/False | label | Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS | IAS 8.28 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. ifrs-full | ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset | Monetary, duration, debit | label | Increase (decrease) in amount recognised for pre-acquisition deferred tax asset | IAS 12.81 j Disclosure documentation | The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-full | ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation | True/False | label | Change in functional currency of either reporting entity or significant foreign operation | IAS 21.54 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation. ifrs-full | ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod | True/False | label | Change in name of reporting entity or other means of identification from end of preceding reporting period | IAS 1.51 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. ifrs-full | ChangeInValueOfForeignCurrencyBasisSpreadsAbstract | | label | Change in value of foreign currency basis spreads [abstract] | ifrs-full | ChangeInValueOfForwardElementsOfForwardContractsAbstract | | label | Change in value of forward elements of forward contracts [abstract] | ifrs-full | ChangeInValueOfTimeValueOfOptionsAbstract | | label | Change in value of time value of options [abstract] | ifrs-full | ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract | | label | Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | ifrs-full | ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | | label | Changes in allowance account for credit losses of financial assets [abstract] | ifrs-full | ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract | | label | Changes in assets for insurance acquisition cash flows [abstract] | ifrs-full | ChangesInBiologicalAssets | Monetary, duration, debit | label | Increase (decrease) in biological assets | IAS 41.50 Disclosure totalLabel | Total increase (decrease) in biological assets documentation | The increase (decrease) in biological assets. [Refer: Biological assets] ifrs-full | ChangesInBiologicalAssetsAbstract | | label | Changes in biological assets [abstract] | ifrs-full | ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | label | Changes in contingent liabilities recognised in business combination [abstract] | ifrs-full | ChangesInDeferredTaxLiabilityAssetAbstract | | label | Changes in deferred tax liability (asset) [abstract] | ifrs-full | ChangesInEquity | Monetary, duration, credit | label | Increase (decrease) in equity | IAS 1.106 d Disclosure totalLabel | Total increase (decrease) in equity documentation | The increase (decrease) in equity. [Refer: Equity] ifrs-full | ChangesInEquityAbstract | | label | Changes in equity [abstract] | ifrs-full | ChangesInExposureToRisk | Text | label | Description of changes in exposure to risk | IFRS 7.33 c Disclosure documentation | The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | ChangesInFairValueMeasurementAssetsAbstract | | label | Changes in fair value measurement, assets [abstract] | ifrs-full | ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | label | Changes in fair value measurement, entity’s own equity instruments [abstract] | ifrs-full | ChangesInFairValueMeasurementLiabilitiesAbstract | | label | Changes in fair value measurement, liabilities [abstract] | ifrs-full | ChangesInFairValueOfCreditDerivativeAbstract | | label | Changes in fair value of credit derivative [abstract] | ifrs-full | ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets | Monetary, duration, debit | label | Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | IFRS 7.9 c Disclosure documentation | The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] ifrs-full | ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments | Monetary, duration | label | Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | IFRS 7.9 d Disclosure documentation | The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] ifrs-full | ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability | Monetary, duration, credit | label | Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | IFRS 7.10A a Disclosure documentation | The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]] ifrs-full | ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets | Monetary, duration, debit | label | Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets | Expired 2023-01-01 IFRS 7.9 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] ifrs-full | ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | Monetary, duration | label | Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | Expired 2023-01-01 IFRS 7.9 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] ifrs-full | ChangesInGoodwill | Monetary, duration, debit | label | Increase (decrease) in goodwill | IFRS 3.B67 d Disclosure totalLabel | Total increase (decrease) in goodwill documentation | The increase (decrease) in goodwill. [Refer: Goodwill] ifrs-full | ChangesInGoodwillAbstract | | label | Changes in goodwill [abstract] | ifrs-full | ChangesInInsuranceContractsForReconciliationByComponentsAbstract | | label | Changes in insurance contracts for reconciliation by components [abstract] | ifrs-full | ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract | | label | Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] | ifrs-full | ChangesInIntangibleAssetsAndGoodwillAbstract | | label | Changes in intangible assets and goodwill [abstract] | ifrs-full | ChangesInIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Increase (decrease) in intangible assets other than goodwill | IAS 38.118 e Disclosure totalLabel | Total increase (decrease) in intangible assets other than goodwill documentation | The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | ChangesInIntangibleAssetsOtherThanGoodwillAbstract | | label | Changes in intangible assets other than goodwill [abstract] | ifrs-full | ChangesInInventoriesOfFinishedGoodsAndWorkInProgress | (Monetary), duration, debit | label | Decrease (increase) in inventories of finished goods and work in progress | IAS 1.102 Example, IAS 1.99 Disclosure negatedLabel | Increase (decrease) in inventories of finished goods and work in progress documentation | The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] ifrs-full | ChangesInInvestmentProperty | Monetary, duration, debit | label | Increase (decrease) in investment property | IAS 40.76 Disclosure, IAS 40.79 d Disclosure totalLabel | Total increase (decrease) in investment property documentation | The increase (decrease) in investment property. [Refer: Investment property] ifrs-full | ChangesInInvestmentPropertyAbstract | | label | Changes in investment property [abstract] | ifrs-full | ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract | | label | Changes in liabilities arising from financing activities [abstract] | ifrs-full | ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | Text | label | Description of changes in methods and assumptions used in preparing sensitivity analysis | IFRS 7.40 c Disclosure documentation | The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full | ChangesInMethodsUsedToMeasureRisk | Text | label | Description of changes in methods used to measure risk | IFRS 7.33 c Disclosure documentation | The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | ChangesInNetAssetsAvailableForBenefitsAbstract | | label | Changes in net assets available for benefits [abstract] | ifrs-full | ChangesInNetDefinedBenefitLiabilityAssetAbstract | | label | Changes in net defined benefit liability (asset) [abstract] | ifrs-full | ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract | | label | Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract] | ifrs-full | ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract | | label | Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] | ifrs-full | ChangesInNominalAmountOfCreditDerivativeAbstract | | label | Changes in nominal amount of credit derivative [abstract] | ifrs-full | ChangesInNumberOfSharesOutstandingAbstract | | label | Changes in number of shares outstanding [abstract] | ifrs-full | ChangesInObjectivesPoliciesAndProcessesForManagingRisk | Text | label | Description of changes in objectives, policies and processes for managing risk | IFRS 7.33 c Disclosure documentation | The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | ChangesInOtherProvisions | Monetary, duration, credit | label | Increase (decrease) in other provisions | IAS 37.84 Disclosure totalLabel | Total increase (decrease) in other provisions documentation | The increase (decrease) in other provisions. [Refer: Other provisions] ifrs-full | ChangesInOtherProvisionsAbstract | | label | Changes in other provisions [abstract] | ifrs-full | ChangesInPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) in property, plant and equipment | IAS 16.73 e Disclosure totalLabel | Total increase (decrease) in property, plant and equipment documentation | The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | ChangesInPropertyPlantAndEquipmentAbstract | | label | Changes in property, plant and equipment [abstract] | ifrs-full | ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | | label | Changes in property, plant and equipment, including right-of-use assets [abstract] | ifrs-full | ChangesInRegulatoryDeferralAccountCreditBalancesAbstract | | label | Changes in regulatory deferral account credit balances [abstract] | ifrs-full | ChangesInRegulatoryDeferralAccountDebitBalancesAbstract | | label | Changes in regulatory deferral account debit balances [abstract] | ifrs-full | ChangesInReimbursementRightsAbstract | | label | Changes in reimbursement rights related to defined benefit obligation [abstract] | ifrs-full | ChangesInReimbursementRightsAtFairValue | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value | IAS 19.141 Disclosure totalLabel | Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value documentation | The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | ChangesInRightofuseAssetsAbstract | | label | Changes in right-of-use assets [abstract] | ifrs-full | ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember | Member | label | Changes in tax rates or tax laws enacted or announced [member] | IAS 10.22 h Example documentation | This member stands for changes in tax rates or tax laws enacted or announced. ifrs-full | CharacteristicsOfDefinedBenefitPlansAxis | Axis | label | Characteristics of defined benefit plans [axis] | IAS 19.138 b Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CharacteristicsOfDefinedBenefitPlansDomain | Domain [default] | label | Characteristics of defined benefit plans [domain] | IAS 19.138 b Example documentation | This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefit plans” axis if no other member is used. ifrs-full | CirculationRevenue | Monetary, duration, credit | label | Circulation revenue | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] ifrs-full | CircumstancesLeadingToReversalsOfInventoryWritedown | Text | label | Description of circumstances leading to reversals of inventory write-down | IAS 2.36 g Disclosure documentation | The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down] ifrs-full | ClassesOfAcquiredReceivablesAxis | Axis | label | Classes of acquired receivables [axis] | IFRS 3.B64 h Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfAcquiredReceivablesDomain | Domain [default] | label | Classes of acquired receivables [domain] | IFRS 3.B64 h Disclosure documentation | This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Total for all business combinations [member]] ifrs-full | ClassesOfAssetsAxis | Axis | label | Classes of assets [axis] | IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfAssetsDomain | Domain [default] | label | Classes of assets [domain] | IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure documentation | This member stands for 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. It also represents the standard value for the “Classes of assets” axis if no other member is used. ifrs-full | ClassesOfCashPaymentsAbstract | | label | Classes of cash payments from operating activities [abstract] | ifrs-full | ClassesOfCashReceiptsFromOperatingActivitiesAbstract | | label | Classes of cash receipts from operating activities [abstract] | ifrs-full | ClassesOfContingentLiabilitiesAxis | Axis | label | Classes of contingent liabilities [axis] | IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfContingentLiabilitiesDomain | Domain [default] | label | Classes of contingent liabilities [domain] | IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure documentation | This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used. ifrs-full | ClassesOfCurrentInventoriesAlternativeAbstract | | label | Classes of current inventories, alternative [abstract] | ifrs-full | ClassesOfEmployeeBenefitsExpenseAbstract | | label | Classes of employee benefits expense [abstract] | ifrs-full | ClassesOfEntitysOwnEquityInstrumentsAxis | Axis | label | Classes of entity’s own equity instruments [axis] | IFRS 13.93 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfEntitysOwnEquityInstrumentsDomain | Domain [default] | label | Classes of entity’s own equity instruments [domain] | IFRS 13.93 Disclosure documentation | This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used. ifrs-full | ClassesOfFinancialAssetsAxis | Axis | label | Classes of financial assets [axis] | IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfFinancialAssetsDomain | Domain [default] | label | Classes of financial assets [domain] | IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure documentation | This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets] ifrs-full | ClassesOfFinancialInstrumentsAxis | Axis | label | Classes of financial instruments [axis] | IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfFinancialInstrumentsDomain | Domain [default] | label | Classes of financial instruments [domain] | IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure documentation | This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities] ifrs-full | ClassesOfFinancialLiabilitiesAxis | Axis | label | Classes of financial liabilities [axis] | IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfFinancialLiabilitiesDomain | Domain [default] | label | Classes of financial liabilities [domain] | IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure documentation | This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities] ifrs-full | ClassesOfIntangibleAssetsAndGoodwillAxis | Axis | label | Classes of intangible assets and goodwill [axis] | IAS 38.118 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfIntangibleAssetsAndGoodwillDomain | Domain [default] | label | Classes of intangible assets and goodwill [domain] | IAS 38.118 Common practice documentation | This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill] ifrs-full | ClassesOfIntangibleAssetsOtherThanGoodwillAxis | Axis | label | Classes of intangible assets other than goodwill [axis] | IAS 38.118 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfIntangibleAssetsOtherThanGoodwillDomain | Domain [default] | label | Classes of intangible assets other than goodwill [domain] | IAS 38.118 Disclosure documentation | This member stands for the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. ifrs-full | ClassesOfInventoriesAbstract | | label | Classes of current inventories [abstract] | ifrs-full | ClassesOfLiabilitiesAxis | Axis | label | Classes of liabilities [axis] | IFRS 13.93 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfLiabilitiesDomain | Domain [default] | label | Classes of liabilities [domain] | IFRS 13.93 Disclosure documentation | This member stands for 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. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities] ifrs-full | ClassesOfOrdinarySharesAxis | Axis | label | Classes of ordinary shares [axis] | IAS 33.66 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfOrdinarySharesDomain | Domain [default] | label | Classes of ordinary shares [domain] | IAS 33.66 Disclosure documentation | This member stands for the standard value for the “Classes of ordinary shares” axis if no other member is used. ifrs-full | ClassesOfOtherProvisionsAbstract | | label | Classes of other provisions [abstract] | ifrs-full | ClassesOfOtherProvisionsDomain | Domain [default] | label | Classes of other provisions [domain] | IAS 37.84 Disclosure documentation | This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions] ifrs-full | ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract | | label | Classes of plan assets, fair value monetary amounts [abstract] | ifrs-full | ClassesOfPlanAssetsFairValuePercentageAmountsAbstract | | label | Classes of plan assets, fair value percentage amounts [abstract] | ifrs-full | ClassesOfPropertyPlantAndEquipmentAxis | Axis | label | Classes of property, plant and equipment [axis] | IAS 16.73 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfPropertyPlantAndEquipmentDomain | Domain [default] | label | Classes of property, plant and equipment [domain] | IAS 16.73 Disclosure documentation | This member stands for the standard value for the “Classes of property, plant and equipment” axis if no other member is used. ifrs-full | ClassesOfProvisionsAxis | Axis | label | Classes of other provisions [axis] | IAS 37.84 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfRegulatoryDeferralAccountBalancesAxis | Axis | label | Classes of regulatory deferral account balances [axis] | IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfRegulatoryDeferralAccountBalancesDomain | Domain [default] | label | Classes of regulatory deferral account balances [domain] | IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure documentation | This member stands for all classes (i.e. types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [domain]] ifrs-full | ClassesOfShareCapitalAxis | Axis | label | Classes of share capital [axis] | IAS 1.79 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ClassesOfShareCapitalDomain | Domain [default] | label | Classes of share capital [domain] | IAS 1.79 a Disclosure documentation | 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. ifrs-full | ClassificationOfAssetsAsHeldForSaleMember | Member | label | Classification of assets as held for sale [member] | IAS 10.22 c Example documentation | This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]] ifrs-full | ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember | Member | label | Classification of Liabilities as Current or Non-current [member] | Expiry date 2026-01-01 IAS 1.139U Disclosure documentation | This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020. ifrs-full | ClosingForeignExchangeRate | Decimal, instant | label | Closing foreign exchange rate | IAS 1.112 c Common practice documentation | The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. ifrs-full | CommencementOfMajorLitigationMember | Member | label | Commencement of major litigation [member] | IAS 10.22 j Example documentation | This member stands for the commencement of major litigation. ifrs-full | CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup | Text | label | Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group | IAS 7.48 Disclosure documentation | The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] ifrs-full | CommercialPapersIssued | Monetary, instant, credit | label | Commercial papers issued | IAS 1.112 c Common practice documentation | The amount of commercial paper issued by the entity. ifrs-full | CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets | Monetary, instant, credit | label | Commitments for development or acquisition of biological assets | IAS 41.49 b Disclosure documentation | The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets] ifrs-full | CommitmentsInRelationToJointVentures | Monetary, instant, credit | label | Commitments in relation to joint ventures | IFRS 12.23 a Disclosure documentation | The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]] ifrs-full | CommitmentsMadeByEntityRelatedPartyTransactions | Monetary, duration | label | Commitments made by entity, related party transactions | IAS 24.21 i Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-full | CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions | Monetary, duration | label | Commitments made on behalf of entity, related party transactions | IAS 24.21 i Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-full | CommodityPriceRiskMember | Member | label | Commodity price risk [member] | IFRS 7.40 a Example, IFRS 7.IG32 Example documentation | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]] ifrs-full | CommunicationAndNetworkEquipmentMember | Member | label | Communication and network equipment [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] ifrs-full | CommunicationExpense | Monetary, duration, debit | label | Communication expense | IAS 1.112 c Common practice documentation | The amount of expense arising from communication. ifrs-full | ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 | True/False | label | Comparative information does not comply with IFRS 7 and IFRS 9 | IFRS 1.E2 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply. ifrs-full | CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment | Monetary, duration, credit | label | Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up | IAS 16.74A a Disclosure documentation | The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] ifrs-full | ComplianceWithIFRSsIfAppliedForInterimFinancialReport | True/False | label | Compliance with IFRSs if applied for interim financial report | IAS 34.19 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity is compliant with IFRSs for interim financial report. ifrs-full | ComponentsOfEquityAxis | Axis | label | Components of equity [axis] | IAS 1.106 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ComponentsOfEquityDomain | Domain [default] | label | Components of equity [domain] | IAS 1.106 Disclosure documentation | 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.

ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract | | label | Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] | ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract | | label | Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] | ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract | | label | Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] | ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract | | label | Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] | ifrs-full | ComprehensiveIncome | Monetary, duration, credit | label | Comprehensive income | IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure totalLabel | Total comprehensive income documentation | 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. ifrs-full | ComprehensiveIncomeAbstract | | label | Comprehensive income [abstract] | ifrs-full | ComprehensiveIncomeAttributableToAbstract | | label | Comprehensive income attributable to [abstract] | ifrs-full | ComprehensiveIncomeAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Comprehensive income, attributable to non-controlling interests | IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure totalLabel | Total comprehensive income, attributable to non-controlling interests documentation | The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] ifrs-full | ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract | | label | Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract] | ifrs-full | ComprehensiveIncomeAttributableToOwnersOfParent | Monetary, duration, credit | label | Comprehensive income, attributable to owners of parent | IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure totalLabel | Total comprehensive income, attributable to owners of parent documentation | The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] ifrs-full | ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract | | label | Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract] | ifrs-full | ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract | | label | Comprehensive income, continuing and discontinued operations [abstract] | ifrs-full | ComprehensiveIncomeFromContinuingOperations | Monetary, duration, credit | label | Comprehensive income from continuing operations | IFRS 5.33 d Common practice documentation | The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income] ifrs-full | ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Comprehensive income from continuing operations, attributable to non-controlling interests | IFRS 5.33 d Common practice documentation | The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests] ifrs-full | ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent | Monetary, duration, credit | label | Comprehensive income from continuing operations, attributable to owners of parent | IFRS 5.33 d Common practice documentation | The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations] ifrs-full | ComprehensiveIncomeFromDiscontinuedOperations | Monetary, duration, credit | label | Comprehensive income from discontinued operations | IFRS 5.33 d Common practice documentation | The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income] ifrs-full | ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Comprehensive income from discontinued operations, attributable to non-controlling interests | IFRS 5.33 d Common practice documentation | The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests] ifrs-full | ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent | Monetary, duration, credit | label | Comprehensive income from discontinued operations, attributable to owners of parent | IFRS 5.33 d Common practice documentation | The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations] ifrs-full | ComputerEquipmentMember | Member | label | Computer equipment [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] ifrs-full | ComputerSoftware | Monetary, instant, debit | label | Computer software | IAS 38.119 c Example documentation | The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full | ComputerSoftwareMember | Member | label | Computer software [member] | IAS 38.119 c Example documentation | This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full | ConcentrationsOfRisk | Text | label | Description of concentrations of risk | IFRS 7.34 c Disclosure documentation | The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | ConcentrationsOfRiskAxis | Axis | label | Concentrations of risk [axis] | IFRS 17.127 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ConcentrationsOfRiskDomain | Domain [default] | label | Concentrations of risk [domain] | IFRS 17.127 Disclosure documentation | This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used. ifrs-full | ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk | Percent | label | Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk | IFRS 17.119 Disclosure documentation | The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full | ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk | Percent | label | Confidence level used to determine risk adjustment for non-financial risk | IFRS 17.119 Disclosure documentation | The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full | ConsensusPricingMember | Member | label | Consensus pricing [member] | IFRS 13.B5 Example, IFRS 13.IE63 Example documentation | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]] ifrs-full | ConsiderationPaidReceived | Monetary, duration, credit | label | Consideration paid (received) | IAS 7.40 a Disclosure documentation | The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]] ifrs-full | ConsolidatedAndSeparateFinancialStatementsAxis | Axis | label | Consolidated and separate financial statements [axis] | IAS 27.4 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ConsolidatedMember | Member [default] | label | Consolidated [member] | IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure documentation | This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used. ifrs-full | ConsolidatedStructuredEntitiesAxis | Axis | label | Consolidated structured entities [axis] | IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ConsolidatedStructuredEntitiesDomain | Domain [default] | label | Consolidated structured entities [domain] | IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure documentation | This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used. ifrs-full | ConsolidatedStructuredEntitiesMember | Member | label | Total for all consolidated structured entities [member] | IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure documentation | This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] ifrs-full | ConstantPrepaymentRateMeasurementInputMember | Member | label | Constant prepayment rate, measurement input [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for the constant prepayment rate used as a measurement input. ifrs-full | ConstructionInProgress | Monetary, instant, debit | label | Construction in progress | IAS 16.37 Common practice documentation | The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] ifrs-full | ConstructionInProgressMember | Member | label | Construction in progress [member] | IAS 16.37 Common practice documentation | This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (i.e. not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] ifrs-full | ConsumableBiologicalAssetsMember | Member | label | Consumable biological assets [member] | IAS 41.43 Example documentation | This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets] ifrs-full | ConsumerLoans | Monetary, instant, debit | label | Loans to consumers | IAS 1.112 c Common practice documentation | The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]] ifrs-full | ConsumerLoansMember | Member | label | Loans to consumers [member] | IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example documentation | This member stands for loans that are made to individuals for personal use. ifrs-full | ContingentAssetsDisclosureIsNotPracticable | True/False | label | Contingent assets disclosure is not practicable | IAS 37.91 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. ifrs-full | ContingentConsiderationMember | Member | label | Contingent consideration [member] | IFRS 13.94 Common practice documentation | This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met. ifrs-full | ContingentConsiderationRecognisedAsOfAcquisitionDate | Monetary, instant, credit | label | Contingent consideration recognised as of acquisition date | IFRS 3.B64 g (i) Disclosure documentation | The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | ContingentLiabilitiesDisclosureIsNotPracticable | True/False | label | Contingent liabilities disclosure is not practicable | IAS 37.91 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable. ifrs-full | ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures | Monetary, instant, credit | label | Contingent liabilities incurred in relation to interests in joint ventures | IFRS 12.23 b Disclosure documentation | The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full | ContingentLiabilitiesIncurredInRelationToInterestsInAssociates | Monetary, instant, credit | label | Contingent liabilities incurred in relation to interests in associates | IFRS 12.23 b Disclosure documentation | The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full | ContingentLiabilitiesOfJointVentureMember | Member | label | Contingent liabilities related to joint ventures [member] | IAS 37.88 Example documentation | This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full | ContingentLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Contingent liabilities recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example negatedLabel | Contingent liabilities recognised as of acquisition date documentation | The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | ContingentLiabilitiesRecognisedInBusinessCombination | Monetary, instant, credit | label | Contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure periodEndLabel | Contingent liabilities recognised in business combination at end of period periodStartLabel | Contingent liabilities recognised in business combination at beginning of period documentation | The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember | Member | label | Contingent liability arising from post-employment benefit obligations [member] | IAS 19.152 Disclosure documentation | This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]] ifrs-full | ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember | Member | label | Contingent liability for decommissioning, restoration and rehabilitation costs [member] | IAS 37.88 Example documentation | This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]] ifrs-full | ContingentLiabilityForGuaranteesMember | Member | label | Contingent liability for guarantees [member] | IAS 37.88 Common practice documentation | This member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]] ifrs-full | ContingentlyIssuableSharesMember | Member | label | Contingently issuable shares [member] | IAS 33.70 c Example documentation | This member stands for contingently issuable shares. ifrs-full | ContinuingAndDiscontinuedOperationsAxis | Axis | label | Continuing and discontinued operations [axis] | IFRS 5 – Presentation and disclosure Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis | Axis | label | Continuing involvement in derecognised financial assets by type of instrument [axis] | IFRS 7.B33 Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain | Domain [default] | label | Continuing involvement in derecognised financial assets by type of instrument [domain] | IFRS 7.B33 Example documentation | This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used. ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis | Axis | label | Continuing involvement in derecognised financial assets by type of transfer [axis] | IFRS 7.B33 Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain | Domain [default] | label | Continuing involvement in derecognised financial assets by type of transfer [domain] | IFRS 7.B33 Example documentation | This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used. ifrs-full | ContinuingOperationsMember | Member [default] | label | Continuing operations, unless line item indicates otherwise [member] | IFRS 5 – Presentation and disclosure Disclosure documentation | This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]] ifrs-full | ContractAssets | Monetary, instant, debit | label | Contract assets | IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure periodEndLabel | Contract assets at end of period periodStartLabel | Contract assets at beginning of period totalLabel | Total contract assets documentation | 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). ifrs-full | ContractAssetsAbstract | | label | Contract assets [abstract] | ifrs-full | ContractAssetsMember | Member | label | Contract assets [member] | IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example documentation | This member stands for contract assets. [Refer: Contract assets] ifrs-full | ContractDurationAxis | Axis | label | Contract duration [axis] | IFRS 15.B89 e Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ContractDurationDomain | Domain [default] | label | Contract duration [domain] | IFRS 15.B89 e Example documentation | This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used. ifrs-full | ContractLiabilities | Monetary, instant, credit | label | Contract liabilities | IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure periodEndLabel | Contract liabilities at end of period periodStartLabel | Contract liabilities at beginning of period totalLabel | Total contract liabilities documentation | 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. ifrs-full | ContractLiabilitiesAbstract | | label | Contract liabilities [abstract] | ifrs-full | ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime | Monetary, instant, credit | label | Contract liabilities for performance obligations satisfied over time | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]] ifrs-full | ContractLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Contract liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Contract liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]] ifrs-full | ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged | Monetary, instant, credit | label | Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged | IFRS 7.B11D d Example documentation | The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] ifrs-full | ContractualCapitalCommitments | Monetary, instant, credit | label | Contractual capital commitments | IAS 1.112 c Common practice documentation | The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] ifrs-full | ContractualCommitmentsForAcquisitionOfIntangibleAssets | Monetary, instant, credit | label | Contractual commitments for acquisition of intangible assets | IAS 38.122 e Disclosure documentation | The amount of contractual commitments for the acquisition of intangible assets. ifrs-full | ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment | Monetary, instant, credit | label | Contractual commitments for acquisition of property, plant and equipment | IAS 16.74 c Disclosure documentation | The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | ContractualServiceMargin | Monetary, instant, credit | label | Contractual service margin | IFRS 17.109 Disclosure documentation | The amount of the contractual service margin. [Refer: Contractual service margin [member]] ifrs-full | ContractualServiceMarginMember | Member | label | Contractual service margin [member] | IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure documentation | This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group. ifrs-full | ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember | Member | label | Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] | IFRS 17.114 c Disclosure documentation | This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-full | ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember | Member | label | Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] | IFRS 17.114 b Disclosure documentation | This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-full | ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember | Member | label | Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] | IFRS 17.114 a Disclosure documentation | This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]] ifrs-full | ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer | IAS 19.141 f Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer documentation | The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full | ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants | IAS 19.141 f Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants commentaryGuidance | Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full | ContributionsToPlanNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan | IAS 19.141 f Disclosure negatedTotalLabel | Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan commentaryGuidance | Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full | ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract | | label | Contributions to plan, net defined benefit liability (asset) [abstract] | ifrs-full | ControlMember | Member | label | Control [member] | IAS 24.26 a Disclosure documentation | This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. ifrs-full | ConvertibleInstrumentsMember | Member | label | Convertible instruments [member] | IAS 33.70 c Common practice documentation | This member stands for convertible instruments. ifrs-full | CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights | Monetary, instant, debit | label | Copyrights, patents and other industrial property rights, service and operating rights | IAS 38.119 e Example documentation | The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] ifrs-full | CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember | Member | label | Copyrights, patents and other industrial property rights, service and operating rights [member] | IAS 38.119 e Example documentation | This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] ifrs-full | CorporateDebtInstrumentsHeld | Monetary, instant, debit | label | Corporate debt instruments held | IAS 1.112 c Common practice documentation | The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held] ifrs-full | CorporateInformationAndStatementOfIFRSComplianceAbstract | | label | Corporate information and statement of IFRS compliance [abstract] | ifrs-full | CorporateLoans | Monetary, instant, debit | label | Loans to corporate entities | IAS 1.112 c Common practice documentation | The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]] ifrs-full | CorporateLoansMember | Member | label | Loans to corporate entities [member] | IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example documentation | This member stands for loans made to corporate entities. ifrs-full | CostApproachMember | Member | label | Cost approach [member] | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation | This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”). ifrs-full | CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities | Monetary, duration, debit | label | Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities | IAS 16.74A b Disclosure documentation | The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. ifrs-full | CostModelMember | Member | label | Cost model [member] | IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure documentation | This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses. ifrs-full | CostOfHedgingAbstract | | label | Cost of hedging [abstract] | ifrs-full | CostOfInventoriesRecognisedAsExpenseDuringPeriod | Monetary, duration, debit | label | Cost of inventories recognised as expense during period | IAS 2.36 d Disclosure documentation | The amount of inventories recognised as an expense during the period. [Refer: Inventories] ifrs-full | CostOfMerchandiseSold | Monetary, duration, debit | label | Cost of merchandise sold | IAS 1.85 Common practice documentation | The amount of merchandise that was sold during the period and recognised as an expense. ifrs-full | CostOfPurchasedEnergySold | Monetary, duration, debit | label | Cost of purchased energy sold | IAS 1.112 c Common practice documentation | The amount of purchased energy that was sold during the period and recognised as an expense. ifrs-full | CostOfSales | (Monetary), duration, debit | label | Cost of sales | IAS 1.103 Disclosure, IAS 1.99 Disclosure negatedLabel | Cost of sales commentaryGuidance | This line item should only be used to tag total “cost of sales” amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag “cost of sales, excluding depreciation” when the depreciation amount reflects an expense that the company considers part of cost of sales. documentation | 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. ifrs-full | CostOfSalesFoodAndBeverage | Monetary, duration, debit | label | Cost of sales, food and beverage | IAS 1.85 Common practice documentation | The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales] ifrs-full | CostOfSalesHotelOperations | Monetary, duration, debit | label | Cost of sales, hotel operations | IAS 1.85 Common practice documentation | The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales] ifrs-full | CostOfSalesMember | Member | label | Cost of sales [member] | IAS 1.104 Common practice, IAS 1.112 c Common practice documentation | This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. ifrs-full | CostOfSalesRoomOccupancyServices | Monetary, duration, debit | label | Cost of sales, room occupancy services | IAS 1.85 Common practice documentation | The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales] ifrs-full | CostsToObtainContractsWithCustomersMember | Member | label | Costs to obtain contracts with customers [member] | IFRS 15.128 a Example documentation | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | CounterpartiesAxis | Axis | label | Counterparties [axis] | IFRS 7.B52 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CounterpartiesDomain | Domain [default] | label | Counterparties [domain] | IFRS 7.B52 Disclosure documentation | This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used. ifrs-full | CountryOfDomicileMember | Member | label | Country of domicile [member] | IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure documentation | This member stands for the country in which the entity is registered and where it has its legal address or registered office. ifrs-full | CountryOfIncorporation | Text | label | Country of incorporation | IAS 1.138 a Disclosure documentation | The country in which the entity is incorporated. ifrs-full | CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | Text | label | Country of incorporation of entity whose consolidated financial statements have been produced for public use | IAS 27.16 a Disclosure documentation | The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full | CountryOfIncorporationOfJointOperation | Text | label | Country of incorporation of joint operation | IFRS 12.21 a (iii) Disclosure documentation | The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]] ifrs-full | CountryOfIncorporationOfJointVenture | Text | label | Country of incorporation of joint venture | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure documentation | The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]] ifrs-full | CountryOfIncorporationOrResidenceOfAssociate | Text | label | Country of incorporation of associate | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure documentation | The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]] ifrs-full | CountryOfIncorporationOrResidenceOfSubsidiary | Text | label | Country of incorporation of subsidiary | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure documentation | The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]] ifrs-full | CreationDateAxis | Axis | label | Creation date [axis] | IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CreditCardLoans | Monetary, instant, debit | label | Credit card loans | IAS 1.55 Common practice documentation | The amount of credit card loans made by the entity. ifrs-full | CreditDerivativeFairValue | Monetary, instant, debit | label | Credit derivative, fair value | IFRS 7.24G a Disclosure periodEndLabel | Credit derivative, fair value at end of period periodStartLabel | Credit derivative, fair value at beginning of period documentation | The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]] ifrs-full | CreditDerivativeNominalAmount | Monetary, instant | label | Credit derivative, nominal amount | IFRS 7.24G a Disclosure periodEndLabel | Credit derivative, nominal amount at end of period periodStartLabel | Credit derivative, nominal amount at beginning of period commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The nominal amount of a credit derivative. [Refer: Derivatives [member]] ifrs-full | CreditExposure | Monetary, instant | label | Credit exposure | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]. This element should be used to tag non-restated comparative information only. documentation | The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] ifrs-full | CreditImpairmentOfFinancialInstrumentsAxis | Axis | label | Credit impairment of financial instruments [axis] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CreditImpairmentOfFinancialInstrumentsDomain | Domain [default] | label | Credit impairment of financial instruments [domain] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used. ifrs-full | CreditrelatedFeeAndCommissionIncome | Monetary, duration, credit | label | Credit-related fee and commission income | IAS 1.112 c Common practice documentation | The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income] ifrs-full | CreditRiskMember | Member | label | Credit risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example documentation | This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]] ifrs-full | CreditSpreadMeasurementInputMember | Member | label | Credit spread, measurement input [member] | IFRS 13.93 d Common practice documentation | This member stands for the credit spread used as a measurement input. ifrs-full | CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels | Monetary, duration, credit | label | Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models | IAS 40.75 f (iv) Disclosure documentation | The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer:

Fair value model [member]; Investment property] ifrs-full | CumulativeEffectAtDateOfInitialApplicationAxis | Axis | label | Cumulative effect at date of initial application [axis] | IAS 1.106 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration, credit | label | Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.11B c Disclosure documentation | The cumulative gain (loss) on disposal 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] ifrs-full | CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | CumulativePreferenceDividendsNotRecognised | Monetary, duration | label | Cumulative preference dividends not recognised | IAS 1.137 b Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of cumulative preference dividends not recognised. ifrs-full | CumulativeUnrecognisedShareOfLossesOfAssociates | Monetary, instant, credit | label | Cumulative unrecognised share of losses of associates | IFRS 12.22 c Disclosure documentation | The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates] ifrs-full | CumulativeUnrecognisedShareOfLossesOfJointVentures | Monetary, instant, credit | label | Cumulative unrecognised share of losses of joint ventures | IFRS 12.22 c Disclosure documentation | The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures] ifrs-full | CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod | Monetary, instant, credit | label | Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method | IFRS 11.C4 Disclosure documentation | The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] ifrs-full | CurrencyInWhichInformationIsDisplayedAxis | Axis | label | Currency in which information is displayed [axis] | IAS 21.57 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | CurrencyInWhichSupplementaryInformationIsDisplayedMember | Member | label | Currency in which supplementary information is displayed [member] | IAS 21.57 a Disclosure documentation | This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency. ifrs-full | CurrencyRiskMember | Member | label | Currency risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure documentation | This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]] ifrs-full | CurrencySwapContractMember | Member | label | Currency swap contract [member] | IAS 1.112 c Common practice documentation | This member stands for a currency swap contract. [Refer: Swap contract [member]] ifrs-full | CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities | Monetary, instant, credit | label | Current accruals and current deferred income including current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total current accruals and current deferred income including current contract liabilities documentation | The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full | CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract | | label | Current accruals and current deferred income including current contract liabilities [abstract] | ifrs-full | CurrentAccruedExpensesAndOtherCurrentLiabilities | Monetary, instant, credit | label | Current accrued expenses and other current liabilities | IAS 1.55 Common practice documentation | The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] ifrs-full | CurrentAccruedIncomeIncludingCurrentContractAssets | Monetary, instant, debit | label | Current accrued income including current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total current accrued income including current contract assets documentation | The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets] ifrs-full | CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract | | label | Current accrued income including current contract assets [abstract] | ifrs-full | CurrentAccruedIncomeOtherThanCurrentContractAssets | Monetary, instant, debit | label | Current accrued income other than current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets] ifrs-full | CurrentAdvances | Monetary, instant, credit | label | 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 documentation | 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] ifrs-full | CurrentAdvancesToSuppliers | Monetary, instant, debit | label | Current advances to suppliers | IAS 1.112 c Common practice documentation | The amount of current advances made to suppliers before goods or services are received. ifrs-full | CurrentAgriculturalProduce | Monetary, instant, debit | label | Current agricultural produce | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories] ifrs-full | CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | Monetary, duration, debit | label | Current and deferred tax relating to items credited (charged) directly to equity | IAS 12.81 a Disclosure totalLabel | Aggregate current and deferred tax relating to items credited (charged) directly to equity documentation | The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]] ifrs-full | CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract | | label | Current and deferred tax relating to items charged or credited directly to equity [abstract] | ifrs-full | CurrentAssets | Monetary, instant, debit | label | Current assets | IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure totalLabel | Total current assets documentation | 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] ifrs-full | CurrentAssetsAbstract | | label | Current assets [abstract] | ifrs-full | CurrentAssetsLiabilities | Monetary, instant, debit | label | Current assets (liabilities) | IAS 1.55 Common practice netLabel | Net current assets (liabilities) documentation | The amount of current assets less the amount of current liabilities. ifrs-full | CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners | Monetary, instant, debit | label | 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 totalLabel | Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners documentation | 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] ifrs-full | CurrentAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Current assets recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]] ifrs-full | CurrentBiologicalAssets | Monetary, instant, debit | label | Current biological assets | IAS 1.54 f Disclosure documentation | The amount of current biological assets. [Refer: Biological assets] ifrs-full | CurrentBiologicalAssetsMember | Member | label | Current biological assets [member] | IAS 41.50 Common practice documentation | This member stands for current biological assets. [Refer: Biological assets] ifrs-full | CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued | Monetary, instant, credit | label | Current bonds issued and current portion of non-current bonds issued | IAS 1.112 c Common practice documentation | The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings | Monetary, instant, credit | label | Current borrowings and current portion of non-current borrowings | IAS 1.55 Common practice totalLabel | Total current borrowings and current portion of non-current borrowings documentation | The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings] ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract | | label | Current borrowings and current portion of non-current borrowings [abstract] | ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract | | label | Current borrowings and current portion of non-current borrowings, by type [abstract] | ifrs-full | CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued | Monetary, instant, credit | label | Current commercial papers issued and current portion of non-current commercial papers issued | IAS 1.112 c Common practice documentation | The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] ifrs-full | CurrentContractAssets | Monetary, instant, debit | label | Current contract assets | IFRS 15.105 Disclosure documentation | The amount of current contract assets. [Refer: Contract assets] ifrs-full | CurrentContractLiabilities | Monetary, instant, credit | label | Current contract liabilities | IFRS 15.105 Disclosure totalLabel | Total current contract liabilities documentation | The amount of current contract liabilities. [Refer: Contract liabilities] ifrs-full | CurrentContractLiabilitiesAbstract | | label | Current contract liabilities [abstract] | ifrs-full | CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime | Monetary, instant, credit | label | Current contract liabilities for performance obligations satisfied over time | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] ifrs-full | CurrentCrudeOil | Monetary, instant, debit | label | Current crude oil | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories] ifrs-full | CurrentDebtInstrumentsIssued | Monetary, instant, credit | label | Current debt instruments issued | IAS 1.55 Common practice documentation | The amount of current debt instruments issued. [Refer: Debt instruments issued] ifrs-full | CurrentDeferredIncomeIncludingCurrentContractLiabilities | Monetary, instant, credit | label | Current deferred income including current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total current deferred income including current contract liabilities documentation | The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities] ifrs-full | CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract | | label | Current deferred income including current contract liabilities [abstract] | ifrs-full | CurrentDeferredIncomeOtherThanCurrentContractLiabilities | Monetary, instant, credit | label | Current deferred income other than current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-full | CurrentDepositsFromCustomers | Monetary, instant, credit | label | Current deposits from customers | IAS 1.55 Common practice documentation | The amount of current deposits from customers. [Refer: Deposits from customers] ifrs-full | CurrentDerivativeFinancialAssets | Monetary, instant, debit | label | Current derivative financial assets | IAS 1.55 Common practice documentation | The amount of current derivative financial assets. [Refer: Derivative financial assets] ifrs-full | CurrentDerivativeFinancialLiabilities | Monetary, instant, credit | label | Current derivative financial liabilities | IAS 1.55 Common practice documentation | The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full | CurrentDividendPayables | Monetary, instant, credit | label | Current dividend payables | IAS 1.55 Common practice documentation | The amount of current dividend payables. [Refer: Dividend payables] ifrs-full | CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember | Member | label | Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member] | IFRS 13.B36 d Example documentation | This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input. ifrs-full | CurrentExciseTaxPayables | Monetary, instant, credit | label | Current excise tax payables | IAS 1.78 Common practice documentation | The amount of current excise tax payables. [Refer: Excise tax payables] ifrs-full | CurrentFinanceLeaseReceivables | Monetary, instant, debit | label | Current finance lease receivables | IAS 1.55 Common practice documentation | The amount of current finance lease receivables. [Refer: Finance lease receivables] ifrs-full | CurrentFinancialAssets | Monetary, instant, debit | label | Current financial assets | IFRS 7.25 Disclosure totalLabel | Total current financial assets documentation | The amount of current financial assets. [Refer: Financial assets] ifrs-full | CurrentFinancialAssetsAtAmortisedCost | Monetary, instant, debit | label | Current financial assets at amortised cost | IFRS 7.8 f Disclosure documentation | The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Current financial assets at fair value through other comprehensive income | IFRS 7.8 h Disclosure totalLabel | Total current financial assets at fair value through other comprehensive income documentation | The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] ifrs-full | CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | label | Current financial assets at fair value through other comprehensive income [abstract] | ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss | IFRS 7.8 a Disclosure totalLabel | Total current financial assets at fair value through profit or loss documentation | The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract | | label | Current financial assets at fair value through profit or loss [abstract] | ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | 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] ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss, mandatorily measured at fair value | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | Monetary, instant, debit | label | Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | CurrentFinancialAssetsAvailableforsale | Monetary, instant, debit | label | Current financial assets available-for-sale | Expired 2023-01-01 IFRS 7.8 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets] ifrs-full | CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Current financial assets measured at fair value through other comprehensive income | IFRS 7.8 h Disclosure documentation | 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] ifrs-full | CurrentFinancialLiabilities | Monetary, instant, credit | label | Current financial liabilities | IFRS 7.25 Disclosure totalLabel | Total current financial liabilities documentation | The amount of current financial liabilities. [Refer: Financial liabilities] ifrs-full | CurrentFinancialLiabilitiesAtAmortisedCost | Monetary, instant, credit | label | Current financial liabilities at amortised cost | IFRS 7.8 g Disclosure documentation | The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss | Monetary, instant, credit | label | Current financial liabilities at fair value through profit or loss | IFRS 7.8 e Disclosure totalLabel | Total current financial liabilities at fair value through profit or loss documentation | The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | label | Current financial liabilities at fair value through profit or loss [abstract] | ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, credit | label | Current financial liabilities at fair value through profit or loss, classified as held for trading | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | Monetary, instant, credit | label | Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | CurrentFoodAndBeverage | Monetary, instant, debit | label | Current food and beverage | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of food and beverage. [Refer: Inventories] ifrs-full | CurrentFuel | Monetary, instant, debit | label | Current fuel | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of fuel. [Refer: Inventories] ifrs-full | CurrentGovernmentGrants | Monetary, instant, credit | label | Current government grants | IAS 1.55 Common practice documentation | The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants] ifrs-full | CurrentHeldtomaturityInvestments | Monetary, instant, debit | label | Current held-to-maturity investments | Expired 2023-01-01 IFRS 7.8 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full | CurrentInterestPayable | Monetary, instant, credit | label | Current interest payable | IAS 1.112 c Common practice documentation | The amount of current interest payable. [Refer: Interest payable] ifrs-full | CurrentInterestReceivable | Monetary, instant, debit | label | Current interest receivable | IAS 1.112 c Common practice documentation | The amount of current interest receivable. [Refer: Interest receivable] ifrs-full | CurrentInventoriesArisingFromExtractiveActivitiesAbstract | | label | Current inventories arising from extractive activities [abstract] | ifrs-full | CurrentInventoriesHeldForSale | Monetary, instant, debit | label | Current inventories held for sale | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] ifrs-full | CurrentInventoriesInTransit | Monetary, instant, debit | label | Current inventories in transit | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories] ifrs-full | CurrentInvestments | Monetary, instant, debit | label | Current investments | IAS 1.55 Common practice documentation | The amount of current investments. ifrs-full | CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Current investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.8 h Disclosure documentation | 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] ifrs-full | CurrentLeaseLiabilities | Monetary, instant, credit | label | Current lease liabilities | IFRS 16.47 b Disclosure documentation | The amount of current lease liabilities. [Refer: Lease liabilities] ifrs-full | CurrentLiabilities | Monetary, instant, credit | label | Current liabilities | IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure negatedLabel | Current liabilities totalLabel | Total current liabilities documentation | The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. ifrs-full | CurrentLiabilitiesAbstract | | label | Current liabilities [abstract] | ifrs-full | CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale | Monetary, instant, credit | label | Current liabilities other than liabilities included in disposal groups classified as held for sale | IAS 1.69 Disclosure totalLabel | Total current liabilities other than liabilities included in disposal groups classified as held for sale documentation | 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] ifrs-full | CurrentLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Current liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Current liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]] ifrs-full | CurrentLoansAndReceivables | Monetary, instant, debit | label | Current loans and receivables | Expired 2023-01-01 IFRS 7.8 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of current loans and receivables. [Refer: Loans and receivables] ifrs-full | CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived | Monetary, instant, credit | label | Current loans received and current portion of non-current loans received | IAS 1.112 c Common practice documentation | The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] ifrs-full | CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices | Monetary, instant, debit | label | Current materials and supplies to be consumed in production process or rendering services | IAS 2.37 Common practice documentation | 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] ifrs-full | CurrentMember | Member | label | Current [member] | IFRS 7.35N Example, IFRS 7.IG20D Example documentation | This member stands for a current time band. ifrs-full | CurrentNaturalGas | Monetary, instant, debit | label | Current natural gas | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] ifrs-full | CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | Monetary, instant, debit | label | Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | IFRS 9.3.2.23 a Disclosure documentation | 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. ifrs-full | CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued | Monetary, instant, credit | label | Current notes and debentures issued and current portion of non-current notes and debentures issued | IAS 1.112 c Common practice documentation | The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-full | CurrentOreStockpiles | Monetary, instant, debit | label | Current ore stockpiles | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-full | CurrentPackagingAndStorageMaterials | Monetary, instant, debit | label | Current packaging and storage materials | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories] ifrs-full | CurrentPayablesForPurchaseOfEnergy | Monetary, instant, credit | label | Current payables for purchase of energy | IAS 1.78 Common practice documentation | The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy] ifrs-full | CurrentPayablesForPurchaseOfNoncurrentAssets | Monetary, instant, credit | label | Current payables for purchase of non-current assets | IAS 1.78 Common practice documentation | The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] ifrs-full | CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | Monetary, instant, credit | label | Current payables on social security and taxes other than income tax | IAS 1.78 Common practice documentation | 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] ifrs-full | CurrentPetroleumAndPetrochemicalProducts | Monetary, instant, debit | label | Current petroleum and petrochemical products | IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] ifrs-full | CurrentPortionOfLongtermBorrowings | Monetary, instant, credit | label | Current portion of non-current borrowings | IAS 1.55 Common practice documentation | The current portion of non-current borrowings. [Refer: Borrowings] ifrs-full | CurrentPrepaidExpenses | Monetary, instant, debit | label | Current prepaid expenses | IAS 1.112 c Common practice documentation | The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. ifrs-full | CurrentPrepayments | Monetary, instant, debit | label | Current prepayments | IAS 1.78 b Example totalLabel | Total current prepayments documentation | The amount of current prepayments. [Refer: Prepayments] ifrs-full | CurrentPrepaymentsAbstract | | label | Current prepayments [abstract] | ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets | Monetary, instant, debit | label | Current prepayments and current accrued income including current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total current prepayments and current accrued income including current contract assets documentation | The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract | | label | Current prepayments and current accrued income including current contract assets [abstract] | ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets | Monetary, instant, debit | label | Current prepayments and current accrued income other than current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total current prepayments and current accrued income other than current contract assets documentation | The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets] ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract | | label | Current prepayments and current accrued income other than current contract assets [abstract] | ifrs-full | CurrentPrepaymentsAndOtherCurrentAssets | Monetary, instant, debit | label | Current prepayments and other current assets | IAS 1.55 Common practice documentation | The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] ifrs-full | CurrentProgrammingAssets | Monetary, instant, debit | label | Current programming assets | IAS 1.55 Common practice documentation | The amount of current programming assets. [Refer: Programming assets] ifrs-full | CurrentProvisions | Monetary, instant, credit | label | Current provisions | IAS 1.54 l Disclosure totalLabel | Total current provisions documentation | The amount of current provisions, including provisions for employee benefits. [Refer: Provisions] ifrs-full | CurrentProvisionsAbstract | | label | Current provisions [abstract] | ifrs-full | CurrentProvisionsForEmployeeBenefits | Monetary, instant, credit | label | Current provisions for employee benefits | IAS 1.78 d Disclosure documentation | The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] ifrs-full | CurrentRawMaterialsAndCurrentProductionSupplies | Monetary, instant, debit | label | Current raw materials and current production supplies | IAS 2.37 Common practice totalLabel | Total current raw materials and current production supplies documentation | A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] ifrs-full | CurrentRawMaterialsAndCurrentProductionSuppliesAbstract | | label | Current raw materials and current production supplies [abstract] | ifrs-full | CurrentReceivablesDueFromAssociates | Monetary, instant, debit | label | Current receivables due from associates | IAS 1.78 b Common practice documentation | The amount of current receivables due from associates. [Refer: Total for all associates [member]] ifrs-full | CurrentReceivablesDueFromJointVentures | Monetary, instant, debit | label | Current receivables due from joint ventures | IAS 1.78 b Common practice documentation | The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | CurrentReceivablesFromContractsWithCustomers | Monetary, instant, debit | label | Current receivables from contracts with customers | IFRS 15.105 Disclosure documentation | The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] ifrs-full | CurrentReceivablesFromRentalOfProperties | Monetary, instant, debit | label | Current receivables from rental of properties | IAS 1.78 b Common practice documentation | The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] ifrs-full | CurrentReceivablesFromSaleOfProperties | Monetary, instant, debit | label | Current receivables from sale of properties | IAS 1.78 b Common practice documentation | The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] ifrs-full | CurrentReceivablesFromTaxesOtherThanIncomeTax | Monetary, instant, debit | label | Current receivables from taxes other than income tax | IAS 1.78 b Common practice documentation | The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] ifrs-full | CurrentRecognisedAssetsDefinedBenefitPlan | Monetary, instant, debit | label | Current net defined benefit asset | IAS 1.55 Common practice documentation | The amount of current net defined benefit asset. [Refer: Net defined benefit asset] ifrs-full | CurrentRecognisedLiabilitiesDefinedBenefitPlan | Monetary, instant, credit | label | Current net defined benefit liability | IAS 1.55 Common practice documentation | The amount of current net defined benefit liability. [Refer: Net defined benefit liability] ifrs-full | CurrentRefundsProvision | Monetary, instant, credit | label | Current refunds provision | IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example documentation | The amount of current provision for refunds. [Refer: Refunds provision] ifrs-full | CurrentRestrictedCashAndCashEquivalents | Monetary, instant, debit | label | Current restricted cash and cash equivalents | IAS 1.55 Common practice documentation | The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full | CurrentRetentionPayables | Monetary, instant, credit | label | Current retention payables | IAS 1.78 Common practice documentation | The amount of current retention payables. [Refer: Retention payables] ifrs-full | CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived | Monetary, instant, credit | label | Current secured bank loans received and current portion of non-current secured bank loans received | IAS 1.112 c Common practice documentation | The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] ifrs-full | CurrentServiceCostDefinedBenefitPlans | Monetary, duration, debit | label | Current service cost, defined benefit plans | IAS 19.135 b Common practice documentation | The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost] ifrs-full | CurrentServiceCostNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase in net defined benefit liability (asset) resulting from current service cost | IAS 19.141 a Disclosure documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] ifrs-full | CurrentTaxAssets | Monetary, instant, debit | label | Current tax assets | IAS 1.54 n Disclosure documentation | 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. ifrs-full | CurrentTaxAssetsCurrent | Monetary, instant, debit | label | Current tax assets, current | IAS 1.54 n Disclosure documentation | The current amount of current tax assets. [Refer: Current tax assets] ifrs-full | CurrentTaxAssetsNoncurrent | Monetary, instant, debit | label | Current tax assets, non-current | IAS 1.54 n Disclosure documentation | The non-current amount of current tax assets. [Refer: Current tax assets] ifrs-full | CurrentTaxExpenseIncome | Monetary, duration, debit | label | Current tax expense (income) | IAS 12.80 a Example documentation | The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full | CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods | Monetary, duration, debit | label | Current tax expense (income) and adjustments for current tax of prior periods | IAS 12.80 Common practice totalLabel | Total current tax expense (income) and adjustments for current tax of prior periods documentation | The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] ifrs-full | CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract | | label | Current tax expense (income) and adjustments for current tax of prior periods [abstract] | ifrs-full | CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes | Monetary, duration, debit | label | Current tax expense (income), related to Pillar Two income taxes | IAS 12.88B Disclosure documentation | The amount of current tax expense (income) related to Pillar Two income taxes. ifrs-full | CurrentTaxLiabilities | Monetary, instant, credit | label | Current tax liabilities | IAS 1.54 n Disclosure documentation | 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. ifrs-full | CurrentTaxLiabilitiesCurrent | Monetary, instant, credit | label | Current tax liabilities, current | IAS 1.54 n Disclosure documentation | The current amount of current tax liabilities. [Refer: Current tax liabilities] ifrs-full | CurrentTaxLiabilitiesNoncurrent | Monetary, instant, credit | label | Current tax liabilities, non-current | IAS 1.54 n Disclosure documentation | The non-current amount of current tax liabilities. [Refer: Current tax liabilities] ifrs-full | CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | Monetary, duration, debit | label | Current tax relating to items credited (charged) directly to equity | IAS 12.81 a Disclosure documentation | The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings;

Classes of financial instruments [domain]] ifrs-full | CurrentTradeReceivables | Monetary, instant, debit | label | Current trade receivables | IAS 1.68 Example, IAS 1.78 b Example documentation | The amount of current trade receivables. [Refer: Trade receivables] ifrs-full | CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived | Monetary, instant, credit | label | Current unsecured bank loans received and current portion of non-current unsecured bank loans received | IAS 1.112 c Common practice documentation | The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] ifrs-full | CurrentValueAddedTaxPayables | Monetary, instant, credit | label | Current value added tax payables | IAS 1.78 Common practice documentation | The amount of current value added tax payables. [Refer: Value added tax payables] ifrs-full | CurrentValueAddedTaxReceivables | Monetary, instant, debit | label | Current value added tax receivables | IAS 1.78 b Common practice documentation | The amount of current value added tax receivables. [Refer: Value added tax receivables] ifrs-full | CurrentWarrantLiability | Monetary, instant, credit | label | Current warrant liability | IAS 1.55 Common practice documentation | The amount of current warrant liabilities. [Refer: Warrant liability] ifrs-full | CustomerrelatedIntangibleAssetsMember | Member | label | Customer-related intangible assets [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships. ifrs-full | CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Customer-related intangible assets recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]] ifrs-full | DateAsAtWhichEntityPlansToApplyNewIFRSInitially | Date | label | Date as at which entity plans to apply new IFRS initially | IAS 8.31 d Example documentation | The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. ifrs-full | DateByWhichApplicationOfNewIFRSIsRequired | Date | label | Date by which application of new IFRS is required | IAS 8.31 c Example documentation | The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective. ifrs-full | DatedSubordinatedLiabilities | Monetary, instant, credit | label | Dated subordinated liabilities | IAS 1.112 c Common practice documentation | The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] ifrs-full | DateOfAcquisition2013 | Date | label | Date of acquisition | IFRS 3.B64 b Disclosure documentation | The date on which the acquirer obtains control of the acquiree in a business combination. ifrs-full | DateOfAuthorisationForIssueOfFinancialStatements2013 | Date | label | Date of authorisation for issue of financial statements | IAS 10.17 Disclosure documentation | The date on which financial statements are authorised for issue. ifrs-full | DateOfEndOfReportingPeriod2013 | Date | label | Date of end of reporting period | IAS 1.51 c Disclosure documentation | The date of the end of the reporting period. ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate | Date | label | Date of end of reporting period of financial statements of associate | IFRS 12.22 b (i) Disclosure documentation | The date of the end of the reporting period of the financial statements of an associate. ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 | Date | label | Date of end of reporting period of financial statements of joint venture | IFRS 12.22 b (i) Disclosure documentation | The date of the end of the reporting period of the financial statements of a joint venture. ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary | Date | label | Date of end of reporting period of financial statements of subsidiary | IFRS 12.11 a Disclosure documentation | The date of the end of the reporting period of the financial statements of a subsidiary. ifrs-full | DateOfGrantOfSharebasedPaymentArrangement | Text | label | Date of grant of share-based payment arrangement | IFRS 2.45 a Example, IFRS 2.IG23 Example documentation | The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel | Date | label | Date of reclassification of financial assets due to change in business model | IFRS 7.12B a Disclosure documentation | The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets] ifrs-full | DebtInstrumentsAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Debt instruments, amount contributed to fair value of plan assets | IAS 19.142 c Example documentation | The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | DebtInstrumentsHeld | Monetary, instant, debit | label | Debt instruments held | IAS 1.55 Common practice totalLabel | Total debt instruments held documentation | The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity. ifrs-full | DebtInstrumentsHeldAbstract | | label | Debt instruments held [abstract] | ifrs-full | DebtInstrumentsHeldAtAmortisedCost | Monetary, instant, debit | label | Debt instruments held at amortised cost | IAS 1.55 Common practice documentation | The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost] ifrs-full | DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Debt instruments held at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full | DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Debt instruments held measured at fair value through other comprehensive income | IAS 1.55 Common practice documentation | The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income] ifrs-full | DebtInstrumentsIssuedAtAmortisedCost | Monetary, instant, credit | label | Debt instruments issued at amortised cost | IAS 1.55 Common practice documentation | The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, instant, credit | label | Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 1.55 Common practice documentation | The amount of instruments issued by the entity that represent indebtedness 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] ifrs-full | DebtInstrumentsPercentageContributedToFairValueOfPlanAssets | Percent | label | Debt instruments, percentage contributed to fair value of plan assets | IAS 19.142 c Common practice documentation | The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets] ifrs-full | DebtSecurities | Monetary, instant, credit | label | Debt instruments issued | IAS 1.55 Common practice documentation | The amount of instruments issued by the entity that represent indebtedness. ifrs-full | DebtSecuritiesMember | Member | label | Debt securities [member] | IFRS 13.94 Example, IFRS 13.IE60 Example documentation | This member stands for instruments held by the entity that represent indebtedness. ifrs-full | DecreaseDueToHarvestBiologicalAssets | (Monetary), duration, credit | label | Decrease due to harvest, biological assets | IAS 41.50 d Disclosure negatedLabel | Decrease due to harvest, biological assets documentation | The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets] ifrs-full | DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions | Monetary, duration, debit | label | Decrease (increase) through tax on share-based payment transactions, equity | IAS 1.106 d Common practice documentation | The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets | Monetary, duration, credit | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | IFRS 13.93 h (ii) Disclosure documentation | The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments | Monetary, duration, debit | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities | Monetary, duration, debit | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities | Monetary, duration | label | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances | (Monetary), duration, credit | label | Decrease through balances recovered in current period, regulatory deferral account debit balances | IFRS 14.33 a (ii) Example negatedLabel | Decrease through balances recovered in current period, regulatory deferral account debit balances documentation | The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances] ifrs-full | DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances | (Monetary), duration, debit | label | Decrease through balances reversed in current period, regulatory deferral account credit balances | IFRS 14.33 a (ii) Example negatedLabel | Decrease through balances reversed in current period, regulatory deferral account credit balances documentation | The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances] ifrs-full | DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue | (Monetary), duration, credit | label | Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid | IAS 19.141 g Disclosure negatedLabel | Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid documentation | The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets | (Monetary), duration, credit | label | Decrease through classified as held for sale, biological assets | IAS 41.50 c Disclosure negatedLabel | Decrease through classified as held for sale, biological assets documentation | The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleGoodwill | (Monetary), duration, credit | label | Decrease through classified as held for sale, goodwill | IFRS 3.B67 d (iv) Disclosure negatedLabel | Decrease through classified as held for sale, goodwill documentation | The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill | (Monetary), duration, credit | label | Decrease through classified as held for sale, intangible assets and goodwill | IAS 38.118 e (ii) Common practice negatedLabel | Decrease through classified as held for sale, intangible assets and goodwill documentation | The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill | (Monetary), duration, credit | label | Decrease through classified as held for sale, intangible assets other than goodwill | IAS 38.118 e (ii) Disclosure negatedLabel | Decrease through classified as held for sale, intangible assets other than goodwill documentation | The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty | (Monetary), duration, credit | label | Decrease through classified as held for sale, investment property | IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure negatedLabel | Decrease through classified as held for sale, investment property documentation | The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment | (Monetary), duration, credit | label | Decrease through classified as held for sale, property, plant and equipment | IAS 16.73 e (ii) Disclosure negatedLabel | Decrease through classified as held for sale, property, plant and equipment documentation | The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration, credit | label | Decrease through classified as held for sale, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Decrease through classified as held for sale, property, plant and equipment including right-of-use assets documentation | The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets | (Monetary), duration, credit | label | Decrease through classified as held for sale, right-of-use assets | IAS 16.73 e Common practice negatedLabel | Decrease through classified as held for sale, right-of-use assets documentation | The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | (Monetary), duration, debit | label | Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel | Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts documentation | The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | DecreaseThroughDerecognitionFinancialAssets | (Monetary), duration, credit | label | Decrease through derecognition, financial assets | IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel | Decrease through derecognition, financial assets documentation | The decrease in financial assets resulting from derecognition. [Refer: Financial assets] ifrs-full | DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances | (Monetary), duration, debit | label | Decrease through disposals, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example negatedLabel | Decrease through disposals, regulatory deferral account credit balances documentation | The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances] ifrs-full | DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances | (Monetary), duration, credit | label | Decrease through disposals, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example negatedLabel | Decrease through disposals, regulatory deferral account debit balances documentation | The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances] ifrs-full | DecreaseThroughImpairmentContractAssets | Monetary, duration, credit | label | Decrease through impairment, contract assets | IFRS 15.118 c Example documentation | The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss] ifrs-full | DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows | (Monetary), duration, credit | label | Decrease through impairment losses, assets for insurance acquisition cash flows | IFRS 17.105B Disclosure negatedLabel | Decrease through impairment losses, assets for insurance acquisition cash flows documentation | The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full | DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances | (Monetary), duration, credit | label | Decrease through impairments, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example negatedLabel | Decrease through impairments, regulatory deferral account debit balances documentation | The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill | (Monetary), duration, credit | label | Decrease through loss of control of subsidiary, intangible assets and goodwill | IAS 38.118 e Common practice negatedLabel | Decrease through loss of control of subsidiary, intangible assets and goodwill documentation | The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill | (Monetary), duration, credit | label | Decrease through loss of control of subsidiary, intangible assets other than goodwill | IAS 38.118 e Common practice negatedLabel | Decrease through loss of control of subsidiary, intangible assets other than goodwill documentation | The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions | (Monetary), duration, debit | label | Decrease through loss of control of subsidiary, other provisions | IAS 37.84 Common practice negatedLabel | Decrease through loss of control of subsidiary, other provisions documentation | The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment | (Monetary), duration, credit | label | Decrease through loss of control of subsidiary, property, plant and equipment | IAS 16.73 e Common practice negatedLabel | Decrease through loss of control of subsidiary, property, plant and equipment documentation | The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration, credit | label | Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets documentation | The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets | (Monetary), duration, credit | label | Decrease through loss of control of subsidiary, right-of-use assets | IAS 16.73 e Common practice negatedLabel | Decrease through loss of control of subsidiary, right-of-use assets documentation | The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets] ifrs-full | DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities | Monetary, duration, debit | label | Decrease through performance obligation being satisfied, contract liabilities | IFRS 15.118 e Example documentation | The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]] ifrs-full | DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets | Monetary, duration, credit | label | Decrease through right to consideration becoming unconditional, contract assets | IFRS 15.118 d Example documentation | The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] ifrs-full | DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions | (Monetary), duration, debit | label | Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions | IAS 37.84 Common practice negatedLabel | Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions documentation | The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]] ifrs-full | DecreaseThroughWriteoffFinancialAssets | (Monetary), duration, credit | label | Decrease through write-off, financial assets | IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example negatedLabel | Decrease through write-off, financial assets documentation | The decrease in financial assets resulting from write-off. [Refer: Financial assets] ifrs-full | DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised | Monetary, instant | label | Deductible temporary differences for which no deferred tax asset is recognised | IAS 12.81 e Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] ifrs-full | DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue | Monetary, instant, debit | label | Aggregate deemed cost of investments for which deemed cost is fair value | IFRS 1.31 b Disclosure documentation | The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full | DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount | Monetary, instant, debit | label | Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount | IFRS 1.31 a Disclosure documentation | The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full | DefaultFinancialStatementsDateMember | Member [default] | label | Default financial statements date [member] | IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation | This member stands for the standard value for the “Creation date” axis if no other member is used. ifrs-full | DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | True/False | label | Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | IFRS 7.18 c Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full | DeferredIncomeIncludingContractLiabilities | Monetary, instant, credit | label | Deferred income including contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total deferred income including contract liabilities documentation | 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] ifrs-full | DeferredIncomeIncludingContractLiabilitiesAbstract | | label | Deferred income including contract liabilities [abstract] | ifrs-full | DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Deferred income including contract liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedTotalLabel | Total deferred income including contract liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]] ifrs-full | DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract | | label | Deferred income including contract liabilities recognised as of acquisition date [abstract] | ifrs-full | DeferredIncomeOtherThanContractLiabilities | Monetary, instant, credit | label | Deferred income other than contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | 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] ifrs-full | DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Deferred income other than contract liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Deferred income other than contract liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]] ifrs-full | DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances | Monetary, instant, debit | label | Deferred tax asset associated with regulatory deferral account balances | IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure documentation | The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]] ifrs-full | DeferredTaxAssets | Monetary, instant, debit | label | Deferred tax assets | IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure negatedLabel | Deferred tax assets documentation | 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]] ifrs-full | DeferredTaxAssetsAndLiabilitiesAbstract | | label | Deferred tax assets and liabilities [abstract] | ifrs-full | DeferredTaxAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Deferred tax assets recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-full | DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates | Monetary, instant, debit | label | Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | IAS 12.82 Disclosure documentation | The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]] ifrs-full | DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset | Monetary, duration, debit | label | Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset | IAS 12.80 g Example documentation | The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] ifrs-full | DeferredTaxExpenseIncome | Monetary, duration, debit | label | Deferred tax expense (income) | IAS 12.81 g (ii) Disclosure documentation | The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full | DeferredTaxExpenseIncomeAbstract | | label | Deferred tax expense (income) [abstract] | ifrs-full | DeferredTaxExpenseIncomeRecognisedInProfitOrLoss | Monetary, duration | label | Deferred tax expense (income) recognised in profit or loss | IAS 12.81 g (ii) Disclosure commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] ifrs-full | DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences | Monetary, duration, debit | label | Deferred tax expense (income) relating to origination and reversal of temporary differences | IAS 12.80 c Example documentation | The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] ifrs-full | DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes | Monetary, duration, debit | label | Deferred tax expense (income) relating to tax rate changes or imposition of new taxes | IAS 12.80 d Example documentation | The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] ifrs-full | DeferredTaxLiabilities | Monetary, instant, credit | label | Deferred tax liabilities | IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure documentation | The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] ifrs-full | DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Deferred tax liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Deferred tax liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities;

Total for all business combinations [member]] ifrs-full | DeferredTaxLiabilityAsset | Monetary, instant, credit | label | Deferred tax liability (asset) | IAS 12.81 g (i) Disclosure netLabel | Net deferred tax liability (asset) periodEndLabel | Deferred tax liability (asset) at end of period periodStartLabel | Deferred tax liability (asset) at beginning of period documentation | The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] ifrs-full | DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances | Monetary, instant, credit | label | Deferred tax liability associated with regulatory deferral account balances | IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure documentation | The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]] ifrs-full | DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | Monetary, duration | label | Deferred tax relating to items credited (charged) directly to equity | IAS 12.81 a Disclosure commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] ifrs-full | DefinedBenefitObligationAtPresentValue | (Monetary), instant, credit | label | Defined benefit obligation, at present value | IAS 19.57 a Common practice negatedLabel | Defined benefit obligation, at present value documentation | The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] ifrs-full | DefinedBenefitPlansAxis | Axis | label | Defined benefit plans [axis] | IAS 19.138 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | DefinedBenefitPlansDomain | Domain [default] | label | Defined benefit plans [domain] | IAS 19.138 Disclosure documentation | This member stands for post-employment benefit plans other than 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. It also represents the standard value for the “Defined benefit plans” axis if no other member is used. ifrs-full | DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember | Member | label | Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] | IAS 19.138 Disclosure documentation | This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] ifrs-full | DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember | Member | label | Defined benefit plans that share risks between entities under common control [member] | IAS 19.149 Disclosure documentation | This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]] ifrs-full | DepartureFromRequirementOfIFRSAxis | Axis | label | Departure from requirement of IFRS [axis] | IAS 1.20 d Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | DepositLiabilities | Monetary, instant, credit | label | Deposit liabilities | IAS 1.55 Common practice documentation | The amount of deposit liabilities held by the entity. ifrs-full | DepositsAtAmortisedCost | Monetary, instant, credit | label | Deposits at amortised cost | IAS 1.55 Common practice documentation | The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, instant, credit | label | Deposits at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 1.55 Common practice documentation | The amount of deposit liabilities held by the entity 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] ifrs-full | DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | Monetary, instant, credit | label | Deposits at fair value through profit or loss that meet definition of held for trading | IAS 1.55 Common practice documentation | The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full | DepositsFromBanks | Monetary, instant, credit | label | Deposits from banks | IAS 1.55 Common practice documentation | The amount of deposit liabilities from banks held by the entity. ifrs-full | DepositsFromBanksAtAmortisedCost | Monetary, instant, credit | label | Deposits from banks at amortised cost | IAS 1.55 Common practice documentation | The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, instant, credit | label | Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 1.55 Common practice documentation | The amount of deposit liabilities from banks held by the entity 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] ifrs-full | DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | Monetary, instant, credit | label | Deposits from banks at fair value through profit or loss that meet definition of held for trading | IAS 1.55 Common practice documentation | The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full | DepositsFromCustomers | Monetary, instant, credit | label | Deposits from customers | IAS 1.55 Common practice totalLabel | Total deposits from customers documentation | The amount of deposit liabilities from customers held by the entity. ifrs-full | DepositsFromCustomersAbstract | | label | Deposits from customers [abstract] | ifrs-full | DepositsFromCustomersAtAmortisedCost | Monetary, instant, credit | label | Deposits from customers at amortised cost | IAS 1.55 Common practice documentation | The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, instant, credit | label | Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently | IAS 1.55 Common practice documentation | The amount of deposit liabilities from customers held by the entity 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] ifrs-full | DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | Monetary, instant, credit | label | Deposits from customers at fair value through profit or loss that meet definition of held for trading | IAS 1.55 Common practice documentation | The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full | DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | Monetary, duration, debit | label | Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss | IAS 1.112 c Common practice totalLabel | Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss documentation | 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] ifrs-full | DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract | | label | Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] | ifrs-full | DepreciationAndAmortisationExpense | (Monetary), duration, debit | label | Depreciation and amortisation expense | IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure negatedLabel | Depreciation and amortisation expense totalLabel | Total depreciation and amortisation expense documentation | The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. ifrs-full | DepreciationAndAmortisationExpenseAbstract | | label | Depreciation and amortisation expense [abstract] | ifrs-full | DepreciationBiologicalAssets | (Monetary), duration | label | Depreciation, biological assets | IAS 41.55 c Disclosure negatedLabel | Depreciation, biological assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets] ifrs-full | DepreciationExpense | Monetary, duration, debit | label | Depreciation expense | IAS 1.112 c Common practice documentation | The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. ifrs-full | DepreciationInvestmentProperty | (Monetary), duration | label | Depreciation, investment property | IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure negatedLabel | Depreciation, investment property commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] ifrs-full | DepreciationMethodBiologicalAssetsAtCost | Text | label | Depreciation method, biological assets, at cost | IAS 41.54 d Disclosure documentation | The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] ifrs-full | DepreciationMethodBiologicalAssetsAtCostCategorical | List | label | Depreciation method, biological assets, at cost, categorical | IAS 41.54 d Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. ifrs-full | DepreciationMethodInvestmentPropertyCostModel | Text | label | Depreciation method, investment property, cost model | IAS 40.79 a Disclosure documentation | The depreciation method used for investment property measured using the cost model. [Refer: Investment property] ifrs-full | DepreciationMethodInvestmentPropertyCostModelCategorical | List | label | Depreciation method, investment property, cost model, categorical | IAS 40.79 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which depreciation method is used for investment property measured using the cost model. ifrs-full | DepreciationMethodPropertyPlantAndEquipment | Text | label | Depreciation method, property, plant and equipment | IAS 16.73 b Disclosure documentation | The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DepreciationMethodPropertyPlantAndEquipmentCategorical | List | label | Depreciation method, property, plant and equipment, categorical | IAS 16.73 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which depreciation method is used for property, plant and equipment. ifrs-full | DepreciationPropertyPlantAndEquipment | (Monetary), duration | label | Depreciation, property, plant and equipment | IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure negatedLabel | Depreciation, property, plant and equipment commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] ifrs-full | DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration | label | Depreciation, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Depreciation, property, plant and equipment including right-of-use assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets] ifrs-full | DepreciationRateBiologicalAssetsAtCost | Percent | label | Depreciation rate, biological assets, at cost | IAS 41.54 e Disclosure documentation | The depreciation rate used for biological assets. [Refer: Biological assets] ifrs-full | DepreciationRateInvestmentPropertyCostModel | Percent | label | Depreciation rate, investment property, cost model | IAS 40.79 b Disclosure documentation | The depreciation rate used for investment property. [Refer: Investment property] ifrs-full | DepreciationRatePropertyPlantAndEquipment | Percent | label | Depreciation rate, property, plant and equipment | IAS 16.73 c Disclosure documentation | The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DepreciationRightofuseAssets | (Monetary), duration | label | Depreciation, right-of-use assets | IFRS 16.53 a Disclosure negatedLabel | Depreciation, right-of-use assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] ifrs-full | DerivativeFinancialAssets | Monetary, instant, debit | label | Derivative financial assets | IAS 1.55 Common practice documentation | The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] ifrs-full | DerivativeFinancialAssetsHeldForHedging | Monetary, instant, debit | label | Derivative financial assets held for hedging | IAS 1.55 Common practice documentation | The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] ifrs-full | DerivativeFinancialAssetsHeldForTrading | Monetary, instant, debit | label | Derivative financial assets held for trading | IAS 1.55 Common practice documentation | 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] ifrs-full | DerivativeFinancialLiabilities | Monetary, instant, credit | label | Derivative financial liabilities | IAS 1.55 Common practice documentation | The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] ifrs-full | DerivativeFinancialLiabilitiesHeldForHedging | Monetary, instant, credit | label | Derivative financial liabilities held for hedging | IAS 1.55 Common practice documentation | The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities] ifrs-full | DerivativeFinancialLiabilitiesHeldForTrading | Monetary, instant, credit | label | Derivative financial liabilities held for trading | IAS 1.55 Common practice documentation | 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] ifrs-full | DerivativeFinancialLiabilitiesUndiscountedCashFlows | Monetary, instant, credit | label | Derivative financial liabilities, undiscounted cash flows | IFRS 7.39 b Disclosure documentation | The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full | DerivativesAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Derivatives, amount contributed to fair value of plan assets | IAS 19.142 e Example documentation | The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]] ifrs-full | DerivativesMember | Member | label | Derivatives [member] | IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example documentation | This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]] ifrs-full | DerivativesPercentageContributedToFairValueOfPlanAssets | Percent | label | Derivatives, percentage contributed to fair value of plan assets | IAS 19.142 e Common practice documentation | The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets] ifrs-full | DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity | Text | label | Description of intangible assets material to entity | IAS 38.122 b Disclosure documentation | The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife | Text | label | Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life | IAS 38.122 a Disclosure documentation | The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 l (ii) Disclosure documentation | The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets | Text | label | Description of accounting policy decision to use exception in IFRS 13.48, assets | IFRS 13.96 Disclosure documentation | The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. ifrs-full | DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | Text | label | Description of accounting policy decision to use exception in IFRS 13.48, liabilities | IFRS 13.96 Disclosure documentation | The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. ifrs-full | DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory | Text block | label | Description of accounting policy for available-for-sale financial assets [text block] | Expired 2023-01-01 IAS 1.117 b Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full | DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory | Text block | label | Description of accounting policy for biological assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets] ifrs-full | DescriptionOfAccountingPolicyForBorrowingCostsExplanatory | Text block | label | Description of accounting policy for borrowing costs [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. ifrs-full | DescriptionOfAccountingPolicyForBorrowingsExplanatory | Text block | label | Description of accounting policy for borrowings [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings] ifrs-full | DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory | Text block | label | Description of accounting policy for business combinations and goodwill [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill] ifrs-full | DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory | Text block | label | Description of accounting policy for business combinations [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for business combinations. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfAccountingPolicyForCashFlowsExplanatory | Text block | label | Description of accounting policy for cash flows [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for cash flows. ifrs-full | DescriptionOfAccountingPolicyForCollateralExplanatory | Text block | label | Description of accounting policy for collateral [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for collateral. ifrs-full | DescriptionOfAccountingPolicyForConstructionInProgressExplanatory | Text block | label | Description of accounting policy for construction in progress [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress] ifrs-full | DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory | Text block | label | Description of accounting policy for contingent liabilities and contingent assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets] ifrs-full | DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory | Text block | label | Description of accounting policy for customer acquisition costs [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for costs related to acquisition of customers. ifrs-full | DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory | Text block | label | Description of accounting policy for customer loyalty programmes [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for customer loyalty programmes. ifrs-full | DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory | Text block | label | Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] ifrs-full | DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory | Text block | label | Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts. ifrs-full | DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory | Text block | label | Description of accounting policy for deferred income tax [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] ifrs-full | DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory | Text block | label | Description of accounting policy for depreciation expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] ifrs-full | DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory | Text block | label | Description of accounting policy for derecognition of financial instruments [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory | Text block | label | Description of accounting policy for derivative financial instruments and hedging [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]] ifrs-full | DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory | Text block | label | Description of accounting policy for derivative financial instruments [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]] ifrs-full | DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory | Text block | label | Description of accounting policy for discontinued operations [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] ifrs-full | DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory | Text block | label | Description of accounting policy for discounts and rebates [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for discounts and rebates. ifrs-full | DescriptionOfAccountingPolicyForDividendsExplanatory | Text block | label | Description of accounting policy for dividends [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. ifrs-full | DescriptionOfAccountingPolicyForEarningsPerShareExplanatory | Text block | label | Description of accounting policy for earnings per share [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for earnings per share. ifrs-full | DescriptionOfAccountingPolicyForEmissionRightsExplanatory | Text block | label | Description of accounting policy for emission rights [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for emission rights. ifrs-full | DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory | Text block | label | Description of accounting policy for employee benefits [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. ifrs-full | DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory | Text block | label | Description of accounting policy for environment related expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for environment related expense. ifrs-full | DescriptionOfAccountingPolicyForExceptionalItemsExplanatory | Text block | label | Description of accounting policy for exceptional items [text block] | IAS 1.117 Common practice documentation | The description of the entity's material accounting policy information for exceptional items. ifrs-full | DescriptionOfAccountingPolicyForExpensesExplanatory | Text block | label | Description of accounting policy for expenses [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for expenses. ifrs-full | DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures | Text block | label | Description of accounting policy for exploration and evaluation expenditures [text block] | IFRS 6.24 a Disclosure documentation | The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full | DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory | Text block | label | Description of accounting policy for fair value measurement [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]] ifrs-full | DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory | Text block | label | Description of accounting policy for fee and commission income and expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] ifrs-full | DescriptionOfAccountingPolicyForFinanceCostsExplanatory | Text block | label | Description of accounting policy for finance costs [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs] ifrs-full | DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory | Text block | label | Description of accounting policy for finance income and costs [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)] ifrs-full | DescriptionOfAccountingPolicyForFinancialAssetsExplanatory | Text block | label | Description of accounting policy for financial assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets] ifrs-full | DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory | Text block | label | Description of accounting policy for financial guarantees [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]] ifrs-full | DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory | Text block | label | Description of accounting policy for financial instruments at fair value through profit or loss [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory | Text block | label | Description of accounting policy for financial instruments [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory | Text block | label | Description of accounting policy for financial liabilities [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities] ifrs-full | DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory | Text block | label | Description of accounting policy for foreign currency translation [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for foreign currency translation. ifrs-full | DescriptionOfAccountingPolicyForFranchiseFeesExplanatory | Text block | label | Description of accounting policy for franchise fees [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for franchise fees. ifrs-full | DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory | Text block | label | Description of accounting policy for functional currency [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates. ifrs-full | DescriptionOfAccountingPolicyForGoodwillExplanatory | Text block | label | Description of accounting policy for goodwill [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill] ifrs-full | DescriptionOfAccountingPolicyForGovernmentGrants | Text block | label | Description of accounting policy for government grants [text block] | IAS 20.39 a Disclosure documentation | The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] ifrs-full | DescriptionOfAccountingPolicyForHedgingExplanatory | Text block | label | Description of accounting policy for hedging [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for hedging. ifrs-full | DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory | Text block | label | Description of accounting policy for held-to-maturity investments [text block] | Expired 2023-01-01 IAS 1.117 b Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory | Text block | label | Description of accounting policy for impairment of assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the impairment of assets. ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory | Text block | label | Description of accounting policy for impairment of financial assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets] ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory | Text block | label | Description of accounting policy for impairment of non-financial assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets] ifrs-full | DescriptionOfAccountingPolicyForIncomeTaxExplanatory | Text block | label | Description of accounting policy for income tax [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for income tax. ifrs-full | DescriptionOfAccountingPolicyForInsuranceContracts | Text block | label | Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense. ifrs-full | DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory | Text block | label | Description of accounting policy for intangible assets and goodwill [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer:

Intangible assets and goodwill] ifrs-full | DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory | Text block | label | Description of accounting policy for intangible assets other than goodwill [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory | Text block | label | Description of accounting policy for interest income and expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for income and expense arising from interest. ifrs-full | DescriptionOfAccountingPolicyForInvestmentInAssociates | Text block | label | Description of accounting policy for investment in associates [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for investments in associates. [Refer: Total for all associates [member]] ifrs-full | DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory | Text block | label | Description of accounting policy for investment in associates and joint ventures [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]] ifrs-full | DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory | Text block | label | Description of accounting policy for investment property [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for investment property. [Refer: Investment property] ifrs-full | DescriptionOfAccountingPolicyForInvestmentsInJointVentures | Text block | label | Description of accounting policy for investments in joint ventures [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory | Text block | label | Description of accounting policy for investments other than investments accounted for using equity method [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full | DescriptionOfAccountingPolicyForIssuedCapitalExplanatory | Text block | label | Description of accounting policy for issued capital [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital] ifrs-full | DescriptionOfAccountingPolicyForLeasesExplanatory | Text block | label | Description of accounting policy for leases [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. ifrs-full | DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory | Text block | label | Description of accounting policy for loans and receivables [text block] | Expired 2023-01-01 IAS 1.117 b Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables] ifrs-full | DescriptionOfAccountingPolicyForMeasuringInventories | Text block | label | Description of accounting policy for measuring inventories [text block] | IAS 2.36 a Disclosure documentation | The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories] ifrs-full | DescriptionOfAccountingPolicyForMiningAssetsExplanatory | Text block | label | Description of accounting policy for mining assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets] ifrs-full | DescriptionOfAccountingPolicyForMiningRightsExplanatory | Text block | label | Description of accounting policy for mining rights [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]] ifrs-full | DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory | Text block | label | Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] ifrs-full | DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory | Text block | label | Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-full | DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory | Text block | label | Description of accounting policy for offsetting of financial instruments [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory | Text block | label | Description of accounting policy for oil and gas assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] ifrs-full | DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory | Text block | label | Description of accounting policy for programming assets [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets] ifrs-full | DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory | Text block | label | Description of accounting policy for property, plant and equipment [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DescriptionOfAccountingPolicyForProvisionsExplanatory | Text block | label | Description of accounting policy for provisions [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for provisions. [Refer: Provisions] ifrs-full | DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory | Text block | label | Description of accounting policy for reclassification of financial instruments [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory | Text block | label | Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | IFRS 7.28 a Disclosure documentation | The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfAccountingPolicyForRecognitionOfRevenue | Text block | label | Description of accounting policy for recognition of revenue [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue] ifrs-full | DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory | Text block | label | Description of accounting policy for regulatory deferral accounts [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DescriptionOfAccountingPolicyForReinsuranceExplanatory | Text block | label | Description of accounting policy for reinsurance [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for reinsurance. ifrs-full | DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory | Text block | label | Description of accounting policy for repairs and maintenance [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] ifrs-full | DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory | Text block | label | Description of accounting policy for repurchase and reverse repurchase agreements [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements. ifrs-full | DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory | Text block | label | Description of accounting policy for research and development expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense] ifrs-full | DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory | Text block | label | Description of accounting policy for restricted cash and cash equivalents [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full | DescriptionOfAccountingPolicyForSegmentReportingExplanatory | Text block | label | Description of accounting policy for segment reporting [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for segment reporting. ifrs-full | DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory | Text block | label | Description of accounting policy for service concession arrangements [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full | DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory | Text block | label | Description of accounting policy for share-based payment transactions [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DescriptionOfAccountingPolicyForStrippingCostsExplanatory | Text block | label | Description of accounting policy for stripping costs [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity. ifrs-full | DescriptionOfAccountingPolicyForSubsidiariesExplanatory | Text block | label | Description of accounting policy for subsidiaries [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory | Text block | label | Description of accounting policy for taxes other than income tax [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] ifrs-full | DescriptionOfAccountingPolicyForTerminationBenefits | Text block | label | Description of accounting policy for termination benefits [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense] ifrs-full | DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory | Text block | label | Description of accounting policy for trade and other payables [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables] ifrs-full | DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory | Text block | label | Description of accounting policy for trade and other receivables [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] ifrs-full | DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory | Text block | label | Description of accounting policy for trading income and expense [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)] ifrs-full | DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory | Text block | label | Description of accounting policy for transactions with non-controlling interests [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests] ifrs-full | DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory | Text block | label | Description of accounting policy for transactions with related parties [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]] ifrs-full | DescriptionOfAccountingPolicyForTreasurySharesExplanatory | Text block | label | Description of accounting policy for treasury shares [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares] ifrs-full | DescriptionOfAccountingPolicyForWarrantsExplanatory | Text block | label | Description of accounting policy for warrants [text block] | IAS 1.117 Common practice documentation | The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. ifrs-full | DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents | Text block | label | Description of accounting policy for determining components of cash and cash equivalents [text block] | IAS 7.46 Disclosure documentation | The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] ifrs-full | DescriptionOfAcquiree | Text | label | Description of acquiree | IFRS 3.B64 a Disclosure documentation | The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease | Text | label | Description of acquisition of assets by assuming directly related liabilities or by means of lease | IAS 7.44 a Example documentation | The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease. ifrs-full | DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue | Text | label | Description of acquisition of entity by means of equity issue | IAS 7.44 b Example documentation | The description of the non-cash acquisition of an entity by means of an equity issue. ifrs-full | DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan | Text | label | Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan | IAS 19.148 c (ii) Disclosure documentation | The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan | Text | label | Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan | IAS 19.148 c (i) Disclosure documentation | The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete | Text | label | Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete | IFRS 3.B67 a (ii) Disclosure documentation | The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets | Monetary, instant, debit | label | Entity’s own financial instruments included in fair value of plan assets | IAS 19.143 Disclosure documentation | The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Classes of financial instruments [domain]; Defined benefit plans [domain]] ifrs-full | DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets | Monetary, instant, debit | label | Other assets used by entity included in fair value of plan assets | IAS 19.143 Disclosure documentation | The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets | Monetary, instant, debit | label | Property occupied by entity included in fair value of plan assets | IAS 19.143 Disclosure documentation | The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan | Text | label | Description of any other entity’s responsibilities for governance of plan | IAS 19.139 a (iii) Disclosure documentation | The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfAnyRetirementBenefitPlanTerminationTerms | Text | label | Description of any retirement benefit plan termination terms | IAS 26.36 f Disclosure documentation | The description of the termination terms of a retirement benefit plan. ifrs-full | DescriptionOfApproachUsedToDetermineDiscountRates | Text | label | Description of approach used to determine discount rates | IFRS 17.117 c (iii) Disclosure documentation | The description of the approach used to determine discount rates when applying IFRS 17. ifrs-full | DescriptionOfApproachUsedToDetermineInvestmentComponents | Text | label | Description of approach used to determine investment components | IFRS 17.117 c (iv) Disclosure documentation | The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs. ifrs-full | DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures | Text | label | Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features | IFRS 17.117 c (v) Disclosure documentation | The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full | DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures | Text | label | Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features | IFRS 17.117 c (v) Disclosure documentation | The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full | DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk | Text | label | Description of approach used to determine risk adjustment for non-financial risk | IFRS 17.117 c (ii) Disclosure documentation | The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full | DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures | Text | label | Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features | IFRS 17.117 c (i) Disclosure documentation | The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full | DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets | Text | label | Description of arrangement for contingent consideration arrangements and indemnification assets | IFRS 3.B64 g (ii) Disclosure documentation | The description of the contingent consideration arrangements and the arrangements for indemnification assets. ifrs-full | DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk | Text | label | Description of asset-liability matching strategies used by plan or entity to manage risk | IAS 19.146 Disclosure documentation | The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | Text | label | Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency | IAS 29.39 b Disclosure documentation | The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]] ifrs-full | DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets | Text | label | Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets | IFRS 3.B64 g (ii) Disclosure documentation | The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets. ifrs-full | DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17 | Text | label | Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17 | IFRS 17.C32 a Disclosure documentation | The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17. ifrs-full | DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments | Text | label | Description of basis of accounting for transactions between reportable segments | IFRS 8.27 a Disclosure documentation | The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]] ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition | Text | label | Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition | IFRS 7.35G a (ii) Disclosure documentation | The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset | Text | label | Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset | IFRS 7.35G a (iii) Disclosure documentation | The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset. ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses | Text | label | Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses | IFRS 7.35G a (i) Disclosure documentation | The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses. ifrs-full | DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate | Text | label | Description of basis of preparation of summarised financial information of associate | IFRS 12.B15 Disclosure documentation | The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]] ifrs-full | DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture | Text | label | Description of basis of preparation of summarised financial information of joint venture | IFRS 12.B15 Disclosure documentation | The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]] ifrs-full | DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits | Text | label | Description of basis of valuation of assets available for benefits | IAS 26.35 a (ii) Disclosure documentation | The description of the basis of valuation of assets available for benefits in retirement benefit plans. ifrs-full | DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently | Text | label | Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently | IFRS 14.32 Disclosure documentation | The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined | Text | label | Description of basis on which unit’s recoverable amount has been determined | IAS 36.134 c Disclosure documentation | The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan | Text | label | Description of basis used to determine surplus or deficit of multi-employer or state plan | IAS 19.148 d (iv) Disclosure documentation | The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9 | Text | label | Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9 | IFRS 1.E2 b Disclosure documentation | The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. ifrs-full | DescriptionOfBiologicalAssets | Text | label | Description of biological assets | IAS 41.41 Disclosure documentation | The description of biological assets. [Refer: Biological assets] ifrs-full | DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost | Text | label | Description of biological assets previously measured at cost | IAS 41.56 a Disclosure documentation | The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss] ifrs-full | DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable | Text | label | Description of biological assets where fair value information is unreliable | IAS 41.54 a Disclosure documentation | The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] ifrs-full | DescriptionOfCashgeneratingUnit | Text | label | Description of cash-generating unit | IAS 36.130 d (i) Disclosure documentation | The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets | Text | label | Description of change in valuation technique used in fair value measurement, assets | IFRS 13.93 d Disclosure documentation | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of change in valuation technique used in fair value measurement, entity’s own equity instruments | IFRS 13.93 d Disclosure documentation | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | Text | label | Description of change in valuation technique used in fair value measurement, liabilities | IFRS 13.93 d Disclosure documentation | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal | Text | label | Description of change in valuation technique used to measure fair value less costs of disposal | IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure documentation | The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full | DescriptionOfChangeOfInvestmentEntityStatus | Text | label | Description of change of investment entity status | IFRS 12.9B Disclosure documentation | The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]] ifrs-full | DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital | Text | label | Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital | IAS 1.135 c Disclosure documentation | The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital. ifrs-full | DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges | Text | label | Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes | IFRS 7.35G c Disclosure documentation | The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes. ifrs-full | DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise | Text | label | Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise | IFRS 17.124 c Disclosure documentation | The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. ifrs-full | DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | Text | label | Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | IAS 19.145 c Disclosure documentation | The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 | IFRS 17.128 c Disclosure documentation | The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | Text | label | Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | IFRS 17.117 b Disclosure documentation | The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full | DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17 | IFRS 17.124 c Disclosure documentation | The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 | IFRS 17.124 c Disclosure documentation | The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale | Text | label | Description of changes in plan to sell non-current asset or disposal group held for sale | IFRS 5.42 Disclosure documentation | The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | DescriptionOfChangesInServiceConcessionArrangement | Text | label | Description of changes in service concession arrangement | SIC 29.6 d Disclosure documentation | The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]] ifrs-full | DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory | Text block | label | Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block] | IFRS 7.24J c Disclosure documentation | The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform. ifrs-full | DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired | Text | label | Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired | Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets] ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements | Text | label | Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure | Expired 2023-01-01 IFRS 7.36 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 | Text | label | Description of collateral held as security and other credit enhancements | IFRS 7.35K b Disclosure documentation | The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied | Text | label | Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied | IFRS 7.36 b Disclosure documentation | The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full | DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral | Text | label | Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral | IFRS 7.15 c Disclosure documentation | The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral. ifrs-full | DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities | Text | label | Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities | IFRS 12.29 d Disclosure documentation | The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities] ifrs-full | DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport | Text | label | Description of compliance with IFRSs if applied for interim financial report | IAS 34.19 Disclosure documentation | The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]] ifrs-full | DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures | Text | label | Description of composition of underlying items for contracts with direct participation features | IFRS 17.111 Disclosure documentation | The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.

ifrs-full | DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue | Text | label | Description of conclusion why transaction price was not best evidence of fair value | IFRS 7.28 c Disclosure documentation | The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value. ifrs-full | DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost | Text | label | Description of contractual agreement or stated policy for charging net defined benefit cost | IAS 19.149 a Disclosure documentation | The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]] ifrs-full | DescriptionOfConversionOfDebtToEquity | Text | label | Description of conversion of debt to equity | IAS 7.44 c Example documentation | The description of the non-cash conversion of debt to equity. ifrs-full | DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach | Text | label | Description of criteria satisfied when using premium allocation approach | IFRS 17.97 a Disclosure documentation | The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full | DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness | Text | label | Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business | IAS 40.75 c Disclosure documentation | The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation | Text | label | Description of cross-reference to disclosures about activities subject to rate regulation | IFRS 14.31 Disclosure documentation | The description of cross-reference to disclosures about activities subject to rate regulation. ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements | Text | label | Description of cross-reference to disclosures about credit risk presented outside financial statements | IFRS 7.35C Disclosure documentation | The description of cross-reference to disclosures about credit risk presented outside the financial statements. ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements | Text | label | Description of cross-reference to disclosures about hedge accounting presented outside financial statements | IFRS 7.21B Disclosure documentation | The description of cross-reference to disclosures about hedge accounting presented outside financial statements. ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutLeases | Text | label | Description of cross-reference to disclosures about leases | IFRS 16.52 Disclosure documentation | The description of cross-reference to disclosures about leases. ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments | Text | label | Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments | IFRS 7.B6 Disclosure documentation | The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements | Text | label | Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements | IAS 19.150 Disclosure documentation | The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]] ifrs-full | DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements | Text | label | Description of cross-reference to disclosures presented outside interim financial statements | IAS 34.16A Disclosure documentation | The description of cross-reference to disclosures presented outside interim financial statements. ifrs-full | DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed | Text | label | Description of currency in which supplementary information is displayed | IAS 21.57 b Disclosure documentation | The description of the currency in which the entity’s supplementary information is displayed. ifrs-full | DescriptionOfCurrentAndFormerWayOfAggregatingAssets | Text | label | Description of current and former way of aggregating assets | IAS 36.130 d (iii) Disclosure documentation | The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary | Text | label | Description of current commitments or intentions to provide support to subsidiary | IFRS 12.19D b Disclosure documentation | The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-full | DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable | Text | label | Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable | IFRS 7.19 Disclosure documentation | The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment. ifrs-full | DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable | Text | label | Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable | IFRS 7.18 a Disclosure documentation | The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. ifrs-full | DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities | Text | label | Description of difficulties structured entity experienced in financing its activities | IFRS 12.B26 f Example documentation | The description of the difficulties that a structured entity has experienced in financing its activities. ifrs-full | DescriptionOfDiscountRatesAppliedToCashFlowProjections | Percent | label | Discount rate applied to cash flow projections | IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure documentation | The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse | Percent | label | Discount rate used in current estimate of value in use | IAS 36.130 g Disclosure documentation | The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. ifrs-full | DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse | Percent | label | Discount rate used in previous estimate of value in use | IAS 36.130 g Disclosure documentation | The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. ifrs-full | DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification | Percent | label | Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | IFRS 7.12C a Disclosure documentation | The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] ifrs-full | DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements | Text | label | Description of effect of changing business model for managing financial assets on financial statements | IFRS 7.12B b Disclosure documentation | The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets] ifrs-full | DescriptionOfEffectOfRegulatoryFrameworkOnPlan | Text | label | Description of effect of regulatory framework on plan | IAS 19.139 a (ii) Disclosure documentation | The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets | Text | label | Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets | IFRS 3.B64 g (iii) Disclosure documentation | The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets. ifrs-full | DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate | Text | label | Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date | IAS 12.81 k Disclosure documentation | The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment | Text | label | Description of existence of restrictions on title, property, plant and equipment | IAS 16.74 a Disclosure documentation | The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DescriptionOfExistenceOfThirdpartyCreditEnhancement | Text | label | Description of existence of third-party credit enhancement | IFRS 13.98 Disclosure documentation | The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations | Text block | label | Disclosure of expected impact of initial application of new standards or interpretations [text block] | IAS 8.30 b Disclosure documentation | The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract | | label | Disclosure of expected impact of initial application of new standards or interpretations [abstract] | ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems | Line items | label | Disclosure of expected impact of initial application of new standards or interpretations [line items] | documentation | 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. ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable | Table | label | Disclosure of expected impact of initial application of new standards or interpretations [table] | IAS 8.30 b Disclosure documentation | Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations. ifrs-full | DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination | Text | label | Description of expected timing of outflows, contingent liabilities in business combination | IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | DescriptionOfExpectedTimingOfOutflowsOtherProvisions | Text | label | Description of expected timing of outflows, other provisions | IAS 37.85 a Disclosure documentation | The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] ifrs-full | DescriptionOfExpectedVolatilityShareOptionsGranted | Percent | label | Expected volatility, share options granted | IFRS 2.47 a (i) Disclosure documentation | The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. ifrs-full | DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits | Text | label | Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits | IAS 12.81 e Disclosure documentation | The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] ifrs-full | DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated | Text | label | Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | IFRS 3.B64 g (iii) Disclosure documentation | The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. ifrs-full | DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise | Text | label | Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise | IFRS 17.124 a Disclosure documentation | The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. ifrs-full | DescriptionOfExposureToRisk | Text | label | Description of exposure to risk | IFRS 7.33 a Disclosure documentation | The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations | Text | label | Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations | IAS 19.148 b Disclosure documentation | The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer | Text | label | Description of extent to which fair value of investment property is based on valuation by independent valuer | IAS 40.75 e Disclosure documentation | The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property] ifrs-full | DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab | Text | label | Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) | IFRS 1.31A Disclosure documentation | The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. ifrs-full | DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B | Text | label | Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B | IFRS 1.31B Disclosure documentation | The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. ifrs-full | DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified | Text | label | Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified | IFRS 12.29 c Disclosure documentation | The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]] ifrs-full | DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod | Text | label | Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period | IFRS 17.123 Disclosure documentation | The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. ifrs-full | DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative | Text | label | Description of fact and reason why sensitivity analyses are unrepresentative | IFRS 7.42 Disclosure documentation | The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes | Text | label | Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes | IFRS 7.24D Disclosure documentation | The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes. ifrs-full | DescriptionOfFactorsThatMakeUpGoodwillRecognised | Text | label | Description of factors that make up goodwill recognised | IFRS 3.B64 e Disclosure documentation | The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] ifrs-full | DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable | Text block | label | Description of fact that estimating amount of change in accounting estimate is impracticable [text block] | IAS 8.40 Disclosure documentation | The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets | Text | label | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets | IFRS 13.93 h (ii) Disclosure documentation | The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly. ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments | Text | label | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities | Text | label | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly. ifrs-full | DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod | Text | label | Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method | IFRS 11.C4 Disclosure documentation | The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets. ifrs-full | DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse | Text | label | Description of fact that highest and best use of non-financial asset differs from current use | IFRS 13.93 i Disclosure documentation | The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use. ifrs-full | DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable | Text | label | Description of fact that impact of initial application of new IFRS is not known or reasonably estimable | IAS 8.31 e (ii) Example documentation | The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]] ifrs-full | DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan | Text | label | Description of fact that multi-employer or state plan is defined benefit plan | IAS 19.148 d (i) Disclosure documentation | The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly | Text | label | Description of fact that new or amended IFRS Standard is applied early | Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure documentation | The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date. ifrs-full | DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument | Text | label | Description of financial instruments designated as hedging instruments | Expired 2023-01-01 IFRS 7.22 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets] ifrs-full | DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably | Text | label | Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably | Expired 2023-01-01 IFRS 7.30 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity | Text | label | Description of financial risk management related to agricultural activity | IAS 41.49 c Disclosure documentation | The description of financial risk management related to agricultural activity. ifrs-full | DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur | Text | label | Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur | IFRS 7.23F Disclosure documentation | The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets | Text | label | Description of frequency and methods for testing procedures of pricing models, assets | IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets. ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments | Text | label | Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities | Text | label | Description of frequency and methods for testing procedures of pricing models, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 b Example documentation | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities. ifrs-full | DescriptionOfFullyAmortisedIntangibleAssets | Text | label | Description of fully amortised intangible assets | IAS 38.128 a Example documentation | The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionOfFunctionalCurrency | Text | label | Description of functional currency | IAS 21.53 Disclosure, IAS 21.57 c Disclosure documentation | The description of the currency of the primary economic environment in which the entity operates. ifrs-full | DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions | Text | label | Description of funding arrangements and funding policy that affect future contributions | IAS 19.147 a Disclosure, IAS 19.148 a Disclosure documentation | The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfFundingPolicy | Text | label | Description of funding policy | IAS 26.35 c Disclosure documentation | 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. ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets | Text | label | Description of group within entity that decides entity’s valuation policies and procedures, assets | IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example documentation | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments | Text | label | Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example documentation | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities | Text | label | Description of group within entity that decides entity’s valuation policies and procedures, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example documentation | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. ifrs-full | DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections | Percent | label | Growth rate used to extrapolate cash flow projections | IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure documentation | The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed | Text | label | Description of hedging instruments used to hedge risk exposures and how they are used | IFRS 7.22B a Disclosure documentation | The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]] ifrs-full | DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates | Text | label | Description of historical information about counterparty default rates | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of historical information about default rates of the party to the transaction other than the entity. ifrs-full | DescriptionOfHowAcquirerObtainedControlOfAcquiree | Text | label | Description of how acquirer obtained control of acquiree | IFRS 3.B64 d Disclosure documentation | The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets | Text | label | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets | IFRS 13.93 h (ii) Disclosure documentation | The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments | Text | label | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities | Text | label | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. ifrs-full | DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable | Text | label | Description of how entity determined maximum economic benefit available | IAS 19.141 c (iv) Disclosure documentation | The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets | Text | label | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets | IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13. ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments | Text | label | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities | Text | label | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 d Example documentation | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13. ifrs-full | DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored | Text | label | Description of how entity determined which structured entities it sponsored | IFRS 12.27 a Disclosure documentation | The description of how the entity has determined which structured entities it has sponsored. ifrs-full | DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17 | Text | label | Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17 | IFRS 17.127 Disclosure documentation | The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness | Text | label | Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness | IFRS 7.22B b Disclosure documentation | The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]] ifrs-full | DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre | Text | label | Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are | IFRS 7.22B c Disclosure documentation | The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships | Text | label | Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships | IFRS 7.24H c Disclosure documentation | The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships. ifrs-full | DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17 | Text | label | Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17 | IFRS 17.132 a Disclosure documentation | The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]] ifrs-full | DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets | Text | label | Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets | IFRS 7.23C b (ii) Disclosure documentation | The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets. ifrs-full | DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses | Text | label | Description of how forward-looking information has been incorporated into determination of expected credit losses | IFRS 7.35G b Disclosure documentation | The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information. ifrs-full | DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty | Text | label | Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty | IFRS 14.30 c Disclosure documentation | The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure documentation | The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfHowManagementDeterminesConcentrations | Text | label | Description of how management determines concentrations | IFRS 7.B8 a Disclosure documentation | The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets | Text | label | Description of how third-party information was taken into account when measuring fair value, assets | IFRS 13.92 Example, IFRS 13.IE64 b Example documentation | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets. ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments | Text | label | Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments | IFRS 13.92 Example, IFRS 13.IE64 b Example documentation | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities | Text | label | Description of how third-party information was taken into account when measuring fair value, liabilities | IFRS 13.92 Example, IFRS 13.IE64 b Example documentation | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities. ifrs-full | DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate | Text | label | Description of identification of financial statements to which separate financial statements relate | IAS 27.17 Disclosure documentation | The description of the identity of financial statements to which separate financial statements relate. ifrs-full | DescriptionOfIdentityOfRateRegulators | Text | label | Description of identity of rate regulator(s) | IFRS 14.30 b Disclosure documentation | The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity. ifrs-full | DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax | Text | label | Description of impact of rate regulation on current and deferred tax | IFRS 14.34 Disclosure documentation | The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. ifrs-full | DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan | Text | label | Description of information about surplus or deficit of multi-employer or state plan | IAS 19.148 d (iv) Disclosure documentation | The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfInformationWhereFairValueDisclosuresNotRequired | Text | label | Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably | Expired 2023-01-01 IFRS 7.30 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably. ifrs-full | DescriptionOfInitialApplicationOfStandardsOrInterpretations | Text block | label | Disclosure of initial application of standards or interpretations [text block] | IAS 8.28 Disclosure documentation | The disclosure of the initial application of an IFRS. [Refer:

IFRSs [member]] ifrs-full | DescriptionOfInputsToOptionPricingModelShareOptionsGranted | Text | label | Description of inputs to option pricing model, share options granted | IFRS 2.47 a (i) Disclosure documentation | The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]] ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementAssets | Text | label | Description of inputs used in fair value measurement, assets | IFRS 13.93 d Disclosure documentation | The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of inputs used in fair value measurement, entity’s own equity instruments | IFRS 13.93 d Disclosure documentation | The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementLiabilities | Text | label | Description of inputs used in fair value measurement, liabilities | IFRS 13.93 d Disclosure documentation | The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. ifrs-full | DescriptionOfIntentionsToProvideSupportToStructuredEntity | Text | label | Description of intentions to provide support to structured entity | IFRS 12.17 Disclosure, IFRS 12.31 Disclosure documentation | The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support. ifrs-full | DescriptionOfInternalCreditRatingsProcess | Text | label | Description of internal credit ratings process | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the entity’s process for internal credit ratings. [Refer: Total for all internal credit grades [member]] ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets | Text | label | Description of internal reporting procedures for discussing and assessing fair value measurements, assets | IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example documentation | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments | Text | label | Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example documentation | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities | Text | label | Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example documentation | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets | Text | label | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets | IFRS 13.93 h (i) Disclosure documentation | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments | IFRS 13.93 h (i) Disclosure documentation | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]] ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities | Text | label | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities | IFRS 13.93 h (i) Disclosure documentation | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] ifrs-full | DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | Text | label | Description of investment property, at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 a Disclosure documentation | The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] ifrs-full | DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel | Text | label | Description of investment property where fair value information is unreliable, cost model | IAS 40.79 e (i) Disclosure documentation | The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property] ifrs-full | DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome | Text | label | Description of investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.11A a Disclosure documentation | The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income] ifrs-full | DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers | Text | label | Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers | IFRS 15.123 Disclosure documentation | The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full | DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments | Text | label | Description of judgements made by management in applying aggregation criteria for operating segments | IFRS 8.22 aa Disclosure documentation | The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]] ifrs-full | DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers | Text | label | Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers | IFRS 15.127 a Disclosure documentation | The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate | Text | label | Description of justification for using growth rate that exceeds long-term average growth rate | IAS 36.134 d (iv) Disclosure documentation | The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections | Text | label | Description of key assumptions on which management has based cash flow projections | IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure documentation | The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal | Text | label | Description of key assumptions on which management has based determination of fair value less costs of disposal | IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure documentation | The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised | Text | label | Description of level of fair value hierarchy within which fair value measurement is categorised | IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure documentation | The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | Text | label | Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions | IAS 19.145 b Disclosure documentation | The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised | Text | label | Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised | IFRS 3.B64 p (ii) Disclosure documentation | The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments | Text | label | Description of line item in statement of comprehensive income that includes reclassification adjustments | IFRS 7.24C b (v) Disclosure documentation | The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. 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. ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness | Text | label | Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness | IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure documentation | The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem | Text | label | Description of line item in statement of financial position that includes hedged item | IFRS 7.24B a (iii) Disclosure documentation | The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]] ifrs-full | DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument | Text | label | Description of line item in statement of financial position that includes hedging instrument | IFRS 7.24A b Disclosure documentation | The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full | DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure documentation | The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] ifrs-full | DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 l (iii) Disclosure documentation | The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets | Text | label | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets | IFRS 13.93 e (ii) Disclosure documentation | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (ii) Disclosure documentation | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]; Other comprehensive income] ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | Text | label | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities | IFRS 13.93 e (ii) Disclosure documentation | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised | Text | label | Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised | IFRS 12.9B c Disclosure documentation | The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets | Text | label | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets | IFRS 13.93 e (i) Disclosure documentation | The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (i) Disclosure documentation | The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | Text | label | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities | IFRS 13.93 e (i) Disclosure documentation | The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | Text | label | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement | IFRS 13.93 f Disclosure documentation | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | Text | label | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement | IFRS 13.93 f Disclosure documentation | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | Text | label | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement | IFRS 13.93 f Disclosure documentation | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full | DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded | Text | label | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included | IAS 36.126 a Disclosure documentation | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed | Text | label | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed | IAS 36.126 b Disclosure documentation | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full | DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16 | Text | label | Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16 | IAS 16.74A b Disclosure documentation | Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities] ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised | Text | label | Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised | IFRS 12.29 b Disclosure documentation | The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised. ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities | Text | label | Description of line items in statement of financial position which include lease liabilities | IFRS 16.47 b Disclosure documentation | The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities] ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets | Text | label | Description of line items in statement of financial position which include right-of-use assets | IFRS 16.47 a (ii) Disclosure documentation | The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets] ifrs-full | DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation | Text | label | Description of link between reimbursement right and related obligation | IAS 19.140 b Disclosure documentation | The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination | Text | label | Description of major assumptions made concerning future events, contingent liabilities in business combination | IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions | Text | label | Description of major assumptions made concerning future events, other provisions | IAS 37.85 b Disclosure documentation | The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions] ifrs-full | DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions | Text | label | Description of management’s approach to determining values assigned to key assumptions | IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure documentation | The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. ifrs-full | DescriptionOfManagingLiquidityRisk | Text block | label | Disclosure of how entity manages liquidity risk [text block] | IFRS 7.39 c Disclosure documentation | The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] ifrs-full | DescriptionOfMaterialReconcilingItems | Text | label | Description of material reconciling items | IFRS 8.28 Disclosure documentation | The description of all material reconciling items. [Refer: Material reconciling items [member]] ifrs-full | DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement | Text | label | Description of maximum term of options granted for share-based payment arrangement | IFRS 2.45 a Disclosure documentation | The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate | Text | label | Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date | IFRS 3.B64 o (i) Disclosure documentation | The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] ifrs-full | DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Text | label | Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.B42 Disclosure documentation | The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] ifrs-full | DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Text | label | Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.B42 Disclosure documentation | The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] ifrs-full | DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement | Text | label | Description of method of settlement for share-based payment arrangement | IFRS 2.45 a Disclosure documentation | The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss | Text | label | Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss | IFRS 7.11 c Disclosure documentation | The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Classes of financial instruments [domain]; Other comprehensive income] ifrs-full | DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | Text | label | Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | IAS 19.145 b Disclosure documentation | The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 | IFRS 17.128 b Disclosure documentation | The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets | Text | label | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets | IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets. ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities | Text | label | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 e Example documentation | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities. ifrs-full | DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | Text | label | Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | IFRS 17.117 a Disclosure documentation | The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full | DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | Text | label | 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 documentation | 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] ifrs-full | DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of methods used to measure risks that arise from contracts within scope of IFRS 17 | IFRS 17.124 b Disclosure documentation | The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers | Text | label | Description of methods used to recognise revenue from contracts with customers | IFRS 15.124 a Disclosure documentation | The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full | DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach | Text | label | Description of method to recognise insurance acquisition cash flows when using premium allocation approach | IFRS 17.97 c Disclosure documentation | The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full | DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted | Text | label | Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted | IFRS 2.47 a (i) Disclosure documentation | The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early. ifrs-full | DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers | Text | label | Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers | IFRS 15.127 b Disclosure documentation | The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate | Text block | label | Description of nature of accounting errors in prior periods [text block] | IAS 8.49 a Disclosure documentation | The description of the nature of accounting errors in prior periods. ifrs-full | DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration | Text | label | Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | IFRS 3.B67 a (iii) Disclosure documentation | The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Total for all business combinations [member]] ifrs-full | DescriptionOfNatureAndAmountOfChangeInAccountingEstimate | Text block | label | Description of nature of change in accounting estimate [text block] | IAS 8.39 Disclosure documentation | The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods. ifrs-full | DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod | Text | label | Description of nature and amount of change in estimate during final interim period | IAS 34.26 Disclosure documentation | The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. ifrs-full | DescriptionOfNatureAndCarryingAmountOfAssetsObtained | Text | label | Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements | IFRS 7.38 a Disclosure documentation | The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets] ifrs-full | DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments | Text | label | Description of nature and effect of any asymmetrical allocations to reportable segments | IFRS 8.27 f Disclosure documentation | The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]] ifrs-full | DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements | Text | label | Description of nature and extent of government grants for agricultural activity recognised in financial statements | IAS 41.57 a Disclosure documentation | The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants] ifrs-full | DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements | Text | label | Description of nature and extent of government grants recognised in financial statements | IAS 20.39 b Disclosure documentation | The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants] ifrs-full | DescriptionOfNatureAndExtentOfRateregulatedActivity | Text | label | Description of nature and extent of rate-regulated activity | IFRS 14.30 a Disclosure documentation | The description of the nature and extent of the rate-regulated activity. [Refer: Types of rate-regulated activities [domain]] ifrs-full | DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent | Text | label | Description of nature and extent of significant restrictions on transfer of funds to entity | IFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure documentation | The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances. ifrs-full | DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | Text | label | Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group | IFRS 12.13 b Disclosure documentation | The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Total for all subsidiaries [member]] ifrs-full | DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue | Text | label | Description of nature and financial effect of business combinations after reporting period before statements authorised for issue | IFRS 3.59 b Disclosure documentation | The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod | Text | label | Description of nature and financial effect of business combinations during period | IFRS 3.59 a Disclosure documentation | The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfNatureAndPurposeOfReservesWithinEquity | Text | label | Description of nature and purpose of reserves within equity | IAS 1.79 b Disclosure documentation | The description of the nature and purpose of reserves within equity. [Refer: Other reserves] ifrs-full | DescriptionOfNatureOfActivitiesOfBiologicalAssets | Text | label | Description of nature of activities of biological assets | IAS 41.46 a Disclosure documentation | The description of the nature of activities involving biological assets. [Refer: Biological assets] ifrs-full | DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | Text | label | Description of nature of assets with significant risk of material adjustments within next financial year | IAS 1.125 a Disclosure documentation | 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. ifrs-full | DescriptionOfNatureOfBenefitsProvidedByPlan | Text | label | Description of nature of benefits provided by plan | IAS 19.139 a (i) Disclosure documentation | The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfNatureOfChangeInAccountingPolicy | Text | label | Description of nature of change in accounting policy | IAS 8.28 c Disclosure documentation | The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer:

IFRSs [member]] ifrs-full | DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss | Text | label | Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss | IFRS 8.27 e Disclosure documentation | The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]] ifrs-full | DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue | Text | label | Description of nature of class of assets measured at fair value | IFRS 13.92 Example, IFRS 13.IE64 a Example documentation | The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] ifrs-full | DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue | Text | label | Description of nature of class of entity’s own equity instruments measured at fair value | IFRS 13.92 Example, IFRS 13.IE64 a Example documentation | The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue | Text | label | Description of nature of class of liabilities measured at fair value | IFRS 13.92 Example, IFRS 13.IE64 a Example documentation | The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] ifrs-full | DescriptionOfNatureOfContingentAssets | Text | label | Description of nature of contingent assets | IAS 37.89 Disclosure documentation | The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control. ifrs-full | DescriptionOfNatureOfCounterparty | Text | label | Description of nature of counterparty | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the nature of the party to a transaction other than the entity. ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets | Text | label | Description of nature of differences between measurements of reportable segments’ assets and entity’s assets | IFRS 8.27 c Disclosure documentation | The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities | Text | label | Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities | IFRS 8.27 d Disclosure documentation | The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations | Text | label | Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations | IFRS 8.27 b Disclosure documentation | The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]] ifrs-full | DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities | Text | label | Description of nature of entity’s operations and principal activities | IAS 1.138 b Disclosure documentation | The description of the nature of the entity’s operations and principal activities. ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithAssociate | Text | label | Description of nature of entity’s relationship with associate | IFRS 12.21 a (ii) Disclosure documentation | The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Total for all associates [member]] ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithJointOperation | Text | label | Description of nature of entity’s relationship with joint operation | IFRS 12.21 a (ii) Disclosure documentation | The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Total for all joint operations [member]] ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithJointVenture | Text | label | Description of nature of entity’s relationship with joint venture | IFRS 12.21 a (ii) Disclosure documentation | The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Total for all joint ventures [member]] ifrs-full | DescriptionOfNatureOfFinancialStatements | Text | label | Description of nature of financial statements | IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure documentation | The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). ifrs-full | DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer | Text | label | Description of nature of goods or services that entity has promised to transfer | IFRS 15.119 c Disclosure documentation | The description of the nature of the goods or services that the entity has promised to transfer to customers. ifrs-full | DescriptionOfNatureOfImpendingChangeInAccountingPolicy | Text | label | Description of nature of impending change in accounting policy | IAS 8.31 b Example documentation | The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective. ifrs-full | DescriptionOfNatureOfIndividualAsset | Text | label | Description of nature of individual asset | IAS 36.130 c (i) Disclosure documentation | The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss] ifrs-full | DescriptionOfNatureOfInterestInFunds | Text | label | Description of nature of interest in funds | IFRIC 5.11 Disclosure documentation | The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. ifrs-full | DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | Text | label | Description of nature of liabilities with significant risk of material adjustments within next financial year | IAS 1.125 a Disclosure documentation | 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. ifrs-full | DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs | Text | label | Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs | IFRS 1.22 b Disclosure documentation | The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full | DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation | Text | label | Description of nature of necessary adjustments to provide comparative information | IAS 1.42 b Disclosure documentation | 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. ifrs-full | DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod | Text | label | Description of nature of non-adjusting event after reporting period | IAS 10.21 a Disclosure documentation | The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] ifrs-full | DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue | Text | label | Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue | IFRIC 17.17 a Disclosure documentation | 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. ifrs-full | DescriptionOfNatureOfObligationContingentLiabilities | Text | label | Description of nature of obligation, contingent liabilities | IAS 37.86 Disclosure documentation | The description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination | Text | label | Description of nature of obligation, contingent liabilities in business combination | IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | DescriptionOfNatureOfObligationOtherProvisions | Text | label | Description of nature of obligation, other provisions | IAS 37.85 a Disclosure documentation | The description of the nature of the obligation for other provisions. [Refer: Other provisions] ifrs-full | DescriptionOfNatureOfReclassificationOrChangesInPresentation | Text | label | Description of nature of reclassifications or changes in presentation | IAS 1.41 a Disclosure documentation | The description of the nature of reclassifications or changes in presentation. ifrs-full | DescriptionOfNatureOfRegulatoryRatesettingProcess | Text | label | Description of nature of regulatory rate-setting process | IFRS 14.30 a Disclosure documentation | The description of the nature of the regulatory rate-setting process. ifrs-full | DescriptionOfNatureOfRelatedPartyRelationship | Text | label | Description of nature of related party relationship | IAS 24.18 Disclosure documentation | The description of the nature of the related party relationships. [Refer: Total for all related parties [member]] ifrs-full | DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities | Text | label | Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities | IFRS 7.42D c Disclosure documentation | The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] ifrs-full | DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower | Text | label | Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights | IFRS 12.9 b Example documentation | The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. ifrs-full | DescriptionOfNatureOfRisksBeingHedged | Text | label | Description of nature of risks being hedged | Expired 2023-01-01 IFRS 7.22 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the nature of risks being hedged. ifrs-full | DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy | Text | label | Description of nature of voluntary change in accounting policy | IAS 8.29 a Disclosure documentation | The description of the nature of a voluntary change in accounting policy. ifrs-full | DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified | Text | label | Description of non-current asset or disposal group held for sale which were sold or reclassified | IFRS 5.41 a Disclosure documentation | The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets | Text | label | Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce | IAS 41.46 b Disclosure documentation | The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets] ifrs-full | DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk | Text | label | Description of objectives, policies and processes for managing risk | IFRS 7.33 b Disclosure documentation | The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 | IFRS 17.124 b Disclosure documentation | The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations | Text | label | Description of obligations for returns, refunds and other similar obligations | IFRS 15.119 d Disclosure documentation | The description of obligations for returns, refunds and other similar obligations in contracts with customers. ifrs-full | DescriptionOfOptionLifeShareOptionsGranted | Decimal, duration | label | Option life, share options granted | IFRS 2.47 a (i) Disclosure documentation | The option life of share options granted. ifrs-full | DescriptionOfOptionPricingModelShareOptionsGranted | Text | label | Description of option pricing model, share options granted | IFRS 2.47 a (i) Disclosure documentation | The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] ifrs-full | DescriptionOfOtherEquityInterest | Text | label | Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital | IAS 1.80 Disclosure documentation | The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest] ifrs-full | DescriptionOfOtherInformationUsedToAssessCreditQuality | Text | label | Description of other information used to assess credit quality | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] ifrs-full | DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted | Text | label | Description of other inputs to options pricing model, share options granted | IFRS 2.47 a (i) Disclosure documentation | The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]] ifrs-full | DescriptionOfOtherTransactionsThatAreCollectivelySignificant | Text | label | Description of other transactions that are collectively significant | IAS 24.26 b (ii) Disclosure documentation | The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant. ifrs-full | DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices | Text | label | Description of performance obligations to arrange for another party to transfer goods or services | IFRS 15.119 c Disclosure documentation | The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]] ifrs-full | DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss | Text | label | Description of periods when cash flows affect profit or loss | Expired 2023-01-01 IFRS 7.23 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]] ifrs-full | DescriptionOfPeriodsWhenCashFlowsExpectedToOccur | Text | label | Description of periods when cash flows expected to occur | Expired 2023-01-01 IFRS 7.23 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]] ifrs-full | DescriptionOfPlanAmendmentsCurtailmentsAndSettlements | Text | label | Description of plan amendments, curtailments and settlements | IAS 19.139 c Disclosure documentation | The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations | Text block | label | Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block] | IFRS 7.38 b Disclosure documentation | The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] ifrs-full | DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities | Text block | label | Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] | IAS 19.149 b Disclosure documentation | The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets | Text | label | Description of policy for determining when transfers between levels are deemed to have occurred, assets | IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure documentation | The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments | Text | label | Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments | IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure documentation | The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities | Text | label | Description of policy for determining when transfers between levels are deemed to have occurred, liabilities | IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure documentation | The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. ifrs-full | DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively | Text | label | Description of practical expedients used when applying IFRS 15 retrospectively | IFRS 15.C6 a Disclosure documentation | The description of the practical expedients that have been used when applying IFRS 15 retrospectively. ifrs-full | DescriptionOfPresentationCurrency | Text | label | Description of presentation currency | IAS 1.51 d Disclosure, IAS 21.53 Disclosure documentation | The description of the currency in which the financial statements are presented. ifrs-full | DescriptionOfPrimaryReasonsForBusinessCombination | Text | label | Description of primary reasons for business combination | IFRS 3.B64 d Disclosure documentation | The description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets | Text | label | Description of process for analysing changes in fair value measurements, assets | IFRS 13.93 g Example, IFRS 13.IE65 c Example documentation | The description of the process for analysing changes in the fair value measurements of assets from period to period. ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments | Text | label | Description of process for analysing changes in fair value measurements, entity’s own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 c Example documentation | The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities | Text | label | Description of process for analysing changes in fair value measurements, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 c Example documentation | The description of the process for analysing changes in the fair value measurements of liabilities from period to period. ifrs-full | DescriptionOfRatingAgenciesUsed | Text | label | Description of rating agencies used | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets] ifrs-full | DescriptionOfReasonForChangeInFunctionalCurrency | Text | label | Description of reason for change in functional currency | IAS 21.54 Disclosure documentation | The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. ifrs-full | DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | Text | label | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis | IFRS 7.40 c Disclosure documentation | The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full | DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome | Text | label | Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.11B a Disclosure documentation | The description of the reason for disposing of 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 [member]] ifrs-full | DescriptionOfReasonForReclassificationOrChangesInPresentation | Text | label | Description of reason for reclassifications or changes in presentation | IAS 1.41 c Disclosure documentation | The description of the reason for the reclassifications or changes in presentation. ifrs-full | DescriptionOfReasonForUsingLongerOrShorterReportingPeriod | Text | label | Description of reason for using longer or shorter reporting period | IAS 1.36 a Disclosure documentation | 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. ifrs-full | DescriptionOfReasonForUsingPresentationAlternative | Text | label | Description of reason for using presentation alternative | IFRS 7.11A b Disclosure documentation | The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | Text | label | Description of reason for derecognition of financial assets measured at amortised cost | IFRS 7.20A Disclosure documentation | The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent | Text | label | Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented | IFRS 7.11 b Disclosure documentation | The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities] ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets | Text | label | Description of reasons for change in valuation technique used in fair value measurement, assets | IFRS 13.93 d Disclosure documentation | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments | IFRS 13.93 d Disclosure documentation | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | Text | label | Description of reasons for change in valuation technique used in fair value measurement, liabilities | IFRS 13.93 d Disclosure documentation | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal | Text | label | Description of reasons for change in valuation technique used to measure fair value less costs of disposal | IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure documentation | The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full | DescriptionOfReasonsForChangeOfInvestmentEntityStatus | Text | label | Description of reasons for change of investment entity status | IFRS 12.9B Disclosure documentation | The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]] ifrs-full | DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | Text | label | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | IAS 19.145 c Disclosure documentation | The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] ifrs-full | DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | Text | label | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 | IFRS 17.128 c Disclosure documentation | The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | Text | label | Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | IFRS 17.117 b Disclosure documentation | The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full | DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified | Text | label | Description of reasons for changing way cash-generating unit is identified | IAS 36.130 d (iii) Disclosure documentation | The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]] ifrs-full | DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics | Text | label | Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics | IFRS 12.9A Disclosure documentation | The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]] ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17 | Text | label | Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17 | IFRS 17.C33 b Disclosure documentation | The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17. ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | Text | label | Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation | IFRS 9.7.2.34 d Disclosure documentation | The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 | Text | label | Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9 | IFRS 7.42J b Disclosure documentation | The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9. ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | Text | label | Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation | IFRS 9.7.2.34 d Disclosure documentation | The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17 | Text | label | Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17 | IFRS 9.7.2.42 d Disclosure documentation | The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated] ifrs-full | DescriptionOfReasonsForFairValueMeasurementAssets | Text | label | Description of reasons for fair value measurement, assets | IFRS 13.93 a Disclosure documentation | The description of the reasons for the fair value measurement of assets. ifrs-full | DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of reasons for fair value measurement, entity’s own equity instruments | IFRS 13.93 a Disclosure documentation | The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfReasonsForFairValueMeasurementLiabilities | Text | label | Description of reasons for fair value measurement, liabilities | IFRS 13.93 a Disclosure documentation | The description of the reasons for the fair value measurement of liabilities. ifrs-full | DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo | Text | label | Description of reasons for providing support to structured entity without having contractual obligation to do so | IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure documentation | The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. ifrs-full | DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo | Text | label | Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | IFRS 12.19E b Disclosure documentation | The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets | Text | label | Description of reasons for transfers into Level 3 of fair value hierarchy, assets | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities | Text | label | Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity | Text | label | Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income | IFRS 7.10 c Disclosure documentation | The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | Text | label | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | Text | label | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | Text | label | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | Text | label | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities | IFRS 13.93 c Disclosure documentation | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets | Text | label | Description of reasons for transfers out of Level 3 of fair value hierarchy, assets | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities | Text | label | Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities | IFRS 13.93 e (iv) Disclosure documentation | The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation | Text | label | Description of reasons why applying new accounting policy provides reliable and more relevant information | IAS 8.29 b Disclosure documentation | The description of reasons why applying a new accounting policy provides reliable and more relevant information.

ifrs-full | DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete | Text | label | Description of reasons why initial accounting for business combination is incomplete | IFRS 3.B67 a (i) Disclosure documentation | The description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]] ifrs-full | DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably | Text | label | Description of reasons why liability cannot be measured reliably | IFRS 3.B64 j (ii) Disclosure documentation | The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome | Text | label | Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent | IFRS 12.9 e Example documentation | The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. ifrs-full | DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome | Text | label | Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent | IFRS 12.9 d Example documentation | The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. ifrs-full | DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw | Text | label | Description of reasons why separate financial statements are prepared if not required by law | IAS 27.17 a Disclosure documentation | The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] ifrs-full | DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase | Text | label | Description of reasons why bargain purchase transaction resulted in gain | IFRS 3.B64 n (ii) Disclosure documentation | The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction] ifrs-full | DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared | Text | label | Description of fact that exemption from consolidation has been used | IAS 27.16 a Disclosure documentation | The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] ifrs-full | DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs | Text | label | Description of reason why entity is resuming application of IFRSs | IFRS 1.23A b Disclosure documentation | The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs. ifrs-full | DescriptionOfReasonWhyEntityStoppedApplyingIFRSs | Text | label | Description of reason why entity stopped applying IFRSs | IFRS 1.23A a Disclosure documentation | The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs. ifrs-full | DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures | Text | label | Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features | IFRS 17.113 a Disclosure documentation | The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] ifrs-full | DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl | Text | label | Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights | IFRS 12.9 a Example documentation | The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. ifrs-full | DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable | Text | label | Description of reason why fair value of goods or services received cannot be reliably estimated | IFRS 2.49 Disclosure documentation | The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted. ifrs-full | DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable | Text | label | Description of fact that amounts presented in financial statements are not entirely comparable | IAS 1.36 b Disclosure documentation | 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. ifrs-full | DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse | Text | label | Description of reason why non-financial asset is being used in manner different from highest and best use | IFRS 13.93 i Disclosure documentation | The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used. ifrs-full | DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency | Text | label | Description of reason why presentation currency is different from functional currency | IAS 21.53 Disclosure documentation | The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. ifrs-full | DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable | Text | label | Description of reason why reclassification of comparative amounts is impracticable | IAS 1.42 a Disclosure documentation | The description of the reason why the reclassification of comparative amounts is impracticable. ifrs-full | DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible | Text | label | Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible | IFRS 14.36 Disclosure documentation | The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan | Text | label | Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan | IAS 19.148 d (ii) Disclosure documentation | The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate | Text | label | Description of reason why using different reporting date or period for associate | IFRS 12.22 b (ii) Disclosure documentation | The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all associates [member]] ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture | Text | label | Description of reason why using different reporting date or period for joint venture | IFRS 12.22 b (ii) Disclosure documentation | The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all joint ventures [member]] ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary | Text | label | Description of reason why using different reporting date or period for subsidiary | IFRS 12.11 b Disclosure documentation | The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Total for all subsidiaries [member]] ifrs-full | DescriptionOfRedesignatedFinancialAssets | Text | label | Description of redesignated financial assets | IFRS 1.29 Disclosure documentation | The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] ifrs-full | DescriptionOfRedesignatedFinancialLiabilities | Text | label | Description of redesignated financial liabilities | IFRS 1.29A Disclosure documentation | The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities] ifrs-full | DescriptionOfRegulatoryFrameworkInWhichPlanOperates | Text | label | Description of regulatory framework in which plan operates | IAS 19.139 a (ii) Disclosure documentation | The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfRelationshipBetweenInternalAndExternalRatings | Text | label | Description of relationship between internal and external ratings | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]] ifrs-full | DescriptionOfReportableSegmentToWhichIndividualAssetBelongs | Text | label | Description of reportable segment to which individual asset belongs | IAS 36.130 c (ii) Disclosure documentation | The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss] ifrs-full | DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment | Text | label | Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment | IAS 16.77 f Disclosure documentation | The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] ifrs-full | DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets | Text | label | Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets | IFRS 16.57 Disclosure documentation | The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full | DescriptionOfRetirementBenefitPlan | Text | label | Description of retirement benefit plan | IAS 26.36 Disclosure documentation | The description of a retirement benefit plan, either as part of the financial statements or in a separate report. ifrs-full | DescriptionOfRetirementBenefitsPromisedToParticipants | Text | label | Description of retirement benefits promised to participants | IAS 26.36 e Disclosure documentation | The description of the retirement benefits promised to participants in retirement benefit plans. ifrs-full | DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement | Text | label | Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement | IFRS 7.13E Disclosure documentation | The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] ifrs-full | DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement | Text | label | Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement | IFRS 7.13E Disclosure documentation | The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities] ifrs-full | DescriptionOfRiskFreeInterestRateShareOptionsGranted | Percent | label | Risk free interest rate, share options granted | IFRS 2.47 a (i) Disclosure documentation | The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] ifrs-full | DescriptionOfRisksToWhichPlanExposesEntity | Text | label | Description of risks to which plan exposes entity | IAS 19.139 b Disclosure documentation | The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets | Text | label | Description of sensitivity of fair value measurement to changes in unobservable inputs, assets | IFRS 13.93 h (i) Disclosure documentation | The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement. ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments | Text | label | Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments | IFRS 13.93 h (i) Disclosure documentation | The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities | Text | label | Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities | IFRS 13.93 h (i) Disclosure documentation | The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. ifrs-full | DescriptionOfServiceConcessionArrangement | Text | label | Description of service concession arrangement | SIC 29.6 a Disclosure documentation | The description of the service concession arrangement. [Refer: Service concession arrangements [domain]] ifrs-full | DescriptionOfSharedCharacteristicForConcentration | Text | label | Description of shared characteristic for concentration | IFRS 7.B8 b Disclosure documentation | The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]] ifrs-full | DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17 | Text | label | Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17 | IFRS 17.127 Disclosure documentation | The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17. ifrs-full | DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits | Text | label | Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits | IAS 26.35 e Disclosure documentation | 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 [domain]; Actuarial present value of promised retirement benefits] ifrs-full | DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform | Text | label | Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform | IFRS 7.24H d Disclosure documentation | The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform. ifrs-full | DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan | Text | label | Description of significant concentrations of risk related to plan | IAS 19.139 b Disclosure documentation | The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [domain]; Market risk [member]] ifrs-full | DescriptionOfSignificantEventsAndTransactions | Text | label | Description of significant events and transactions | IAS 34.15 Disclosure documentation | The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report. ifrs-full | DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised | Text | label | Description of significant intangible assets controlled by entity but not recognised | IAS 38.128 b Example documentation | The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal | Text | label | Description of significant judgements and assumptions made in determining that entity is agent or principal | IFRS 12.9 c Example documentation | The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal. ifrs-full | DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices | Text | label | Description of significant judgements made in evaluating when customer obtains control of promised goods or services | IFRS 15.125 Disclosure documentation | The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services. ifrs-full | DescriptionOfSignificantPaymentTermsInContractsWithCustomers | Text | label | Description of significant payment terms in contracts with customers | IFRS 15.119 b Disclosure documentation | The description of the significant payment terms in contracts with customers. ifrs-full | DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | Text | label | Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group | IFRS 12.13 a Disclosure documentation | The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Total for all subsidiaries [member]] ifrs-full | DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship | Text | label | Description of sources of hedge ineffectiveness expected to affect hedging relationship | IFRS 7.23D Disclosure documentation | The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship | Text | label | Description of sources of hedge ineffectiveness that emerged in hedging relationship | IFRS 7.23E Disclosure documentation | The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | DescriptionOfSourcesOfRevenueForAllOtherSegments | Text | label | Description of sources of revenue for all other segments | IFRS 8.16 Disclosure documentation | The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue] ifrs-full | DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk | Text | label | Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk | IFRS 17.119 Disclosure documentation | The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full | DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities | Text | label | Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities | IFRS 7.14 b Disclosure documentation | The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Classes of contingent liabilities [domain]] ifrs-full | DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity | Text | label | Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity | IFRS 12.19F Disclosure documentation | The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full | DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity | Text | label | Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity | IFRS 12.14 Disclosure, IFRS 12.B26 a Example documentation | The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Total for all subsidiaries [member]] ifrs-full | DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares | Text | label | Description of terms of shares reserved for issue under options and contracts for sale of shares | IAS 1.79 a (vii) Disclosure documentation | The description of terms of shares reserved for issue under options and contracts for the sale of shares. ifrs-full | DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity | Text | label | Description of timing and reason of reclassification between financial liabilities and equity | IAS 1.80A Disclosure documentation | The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities] ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets | Text | label | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets | IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example documentation | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to. ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments | Text | label | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity's own equity instruments | IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example documentation | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities | Text | label | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities | IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example documentation | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to. ifrs-full | DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding | Text | label | Description of transactions after reporting period that significantly change number of ordinary shares outstanding | IAS 33.70 d Disclosure documentation | The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]] ifrs-full | DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding | Text | label | Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding | IAS 33.70 d Disclosure documentation | The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]] ifrs-full | DescriptionOfTransactionsWithRelatedParty | Text | label | Description of transactions with related party | IAS 24.18 Disclosure documentation | The description of related party transactions. [Refer: Total for all related parties [member]] ifrs-full | DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS | Text | label | Description of transitional provisions of initially applied IFRS | IAS 8.28 d Disclosure documentation | The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]] ifrs-full | DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods | Text | label | Description of transitional provisions of initially applied IFRS that might have effect on future periods | IAS 8.28 e Disclosure documentation | The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]] ifrs-full | DescriptionOfTypeOfHedge | Text | label | Description of type of hedge | Expired 2023-01-01 IFRS 7.22 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The description of the type of a hedge used by the entity. ifrs-full | DescriptionOfTypeOfPlan | Text | label | Description of type of plan | IAS 19.139 a Disclosure documentation | The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfTypeOfRetirementBenefitPlan | Text | label | Description of type of retirement benefit plan | IAS 26.36 c Disclosure documentation | The description of the type of retirement benefit plans, i.e. defined contribution or defined benefit. [Refer: Defined benefit plans [domain]] ifrs-full | DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | Text | label | Description of type of support provided to structured entity without having contractual obligation to do so | IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure documentation | The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so] ifrs-full | DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo | Text | label | Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | IFRS 12.19E a Disclosure documentation | The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | Text | label | Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | IFRS 17.117 b Disclosure documentation | The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. ifrs-full | DescriptionOfTypesOfIncomeFromStructuredEntities | Text | label | Description of types of income from structured entities | IFRS 12.27 b Disclosure, IFRS 12.B26 c Example documentation | The description of the types of income from structured entities. [Refer: Income from structured entities] ifrs-full | DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues | Text | label | Description of types of products and services from which each reportable segment derives its revenues | IFRS 8.22 b Disclosure documentation | The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue] ifrs-full | DescriptionOfTypesOfWarrantiesAndRelatedObligations | Text | label | Description of types of warranties and related obligations | IFRS 15.119 e Disclosure documentation | The description of types of warranties and related obligations in contracts with customers. ifrs-full | DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern | Text block | label | Disclosure of uncertainties of entity’s ability to continue as going concern [text block] | IAS 1.25 Disclosure documentation | 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. ifrs-full | DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity | Text | label | Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity | IAS 41.57 b Disclosure documentation | The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants] ifrs-full | DescriptionOfUsefulLifeBiologicalAssetsAtCost | Text | label | Description of useful life, biological assets, at cost | IAS 41.54 e Disclosure documentation | Description of useful life used for biological assets. [Refer: Biological assets] ifrs-full | DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill | Text | label | Description of useful life, intangible assets other than goodwill | IAS 38.118 a Disclosure documentation | Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | DescriptionOfUsefulLifeInvestmentPropertyCostModel | Text | label | Description of useful life, investment property, cost model | IAS 40.79 b Disclosure documentation | Description of useful life used for investment property. [Refer: Investment property] ifrs-full | DescriptionOfUsefulLifePropertyPlantAndEquipment | Text | label | Description of useful life, property, plant and equipment | IAS 16.73 c Disclosure documentation | Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets | Text | label | Description of valuation processes used in fair value measurement, assets | IFRS 13.93 g Disclosure documentation | The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of valuation processes used in fair value measurement, entity’s own equity instruments | IFRS 13.93 g Disclosure documentation | The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities | Text | label | Description of valuation processes used in fair value measurement, liabilities | IFRS 13.93 g Disclosure documentation | The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). ifrs-full | DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue | Text | label | Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value | IFRS 3.B64 o (ii) Disclosure documentation | The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]] ifrs-full | DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration | Text | label | Description of valuation techniques and key model inputs used to measure contingent consideration | IFRS 3.B67 b (iii) Disclosure documentation | The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets | Text | label | Description of valuation techniques used in fair value measurement, assets | IFRS 13.93 d Disclosure documentation | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments | Text | label | Description of valuation techniques used in fair value measurement, entity’s own equity instruments | IFRS 13.93 d Disclosure documentation | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities | Text | label | Description of valuation techniques used in fair value measurement, liabilities | IFRS 13.93 d Disclosure documentation | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] ifrs-full | DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal | Text | label | Description of valuation techniques used to measure fair value less costs of disposal | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure documentation | The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques used in fair value measurement [domain]] ifrs-full | DescriptionOfVestingRequirementsForSharebasedPaymentArrangement | Text | label | Description of vesting requirements for share-based payment arrangement | IFRS 2.45 a Disclosure documentation | The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DescriptionOfVoluntaryChangeInAccountingPolicy | Text block | label | Disclosure of voluntary change in accounting policy [text block] | IAS 8.29 Disclosure documentation | The disclosure of a voluntary change in accounting policy. ifrs-full | DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations | Text | label | Description of when entity typically satisfies performance obligations | IFRS 15.119 a Disclosure documentation | The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]] ifrs-full | DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties | Text | label | Description of whether entity is required to absorb losses of structured entities before other parties | IFRS 12.B26 d Example documentation | The description of whether the entity is required to absorb losses of structured entities before other parties. ifrs-full | DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach | Text | label | Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | IFRS 17.97 b Disclosure documentation | The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full | DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay | Text | label | Description of whether impairment requirements have been applied in classification overlay | IFRS 17.C28E a Disclosure documentation | The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay. ifrs-full | DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue | Text | label | Description of whether investment in associate is measured using equity method or at fair value | IFRS 12.21 b (i) Disclosure documentation | The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]] ifrs-full | DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue | Text | label | Description of whether investment in joint venture is measured using equity method or at fair value | IFRS 12.21 b (i) Disclosure documentation | The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all joint ventures [member]] ifrs-full | DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable | Text | label | Description of whether there are potential income tax consequences not practicably determinable | IAS 12.82A Disclosure documentation | The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full | DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement | Text | label | Description of whether third-party credit enhancement is reflected in fair value measurement | IFRS 13.98 Disclosure documentation | The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] ifrs-full | DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS | Text | label | Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS | IAS 8.28 b Disclosure documentation | The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]] ifrs-full | DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | label | Designated financial liabilities at fair value through profit or loss [abstract] | ifrs-full | DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract | | label | Designated loans or receivables at fair value through profit or loss [abstract] | ifrs-full | DestructionOfMajorProductionPlantMember | Member | label | Destruction of major production plant [member] | IAS 10.22 d Example documentation | This member stands for destruction of a major production plant. ifrs-full | DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments | Text | label | Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments | IFRS 2.46 Disclosure documentation | The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer:

Types of share-based payment arrangements [domain]] ifrs-full | DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed | Monetary, duration, credit | label | Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed | IFRIC 17.15 Disclosure documentation | 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]] ifrs-full | DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation | Monetary, instant | label | Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation | IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure documentation | The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]] ifrs-full | DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] ifrs-full | DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares | Per share | label | Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice totalLabel | Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares documentation | Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. ifrs-full | DilutedEarningsLossPerShare | Per share | label | Diluted earnings (loss) per share | IAS 33.66 Disclosure, IAS 33.67 Disclosure totalLabel | Total diluted earnings (loss) per share commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | 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]] ifrs-full | DilutedEarningsLossPerShareFromContinuingOperations | Per share | label | Diluted earnings (loss) per share from continuing operations | IAS 33.66 Disclosure, IAS 33.67 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share] ifrs-full | DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] ifrs-full | DilutedEarningsLossPerShareFromDiscontinuedOperations | Per share | label | Diluted earnings (loss) per share from discontinued operations | IAS 33.67 Disclosure, IAS 33.68 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]] ifrs-full | DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] ifrs-full | DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | Per share | label | Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | IAS 33.67 Disclosure, IFRS 14.26 Disclosure commentaryGuidance | The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. documentation | Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full | DilutedEarningsPerShareAbstract | | label | Diluted earnings per share [abstract] | ifrs-full | DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares | Shares | label | Dilutive effect of all instruments on weighted average number of ordinary shares | IAS 33.70 b Disclosure totalLabel | Total dilutive effect of all instruments on weighted average number of ordinary shares documentation | The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares. ifrs-full | DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares | Shares | label | Dilutive effect of contingently issuable shares on weighted average number of ordinary shares | IAS 33.70 b Example documentation | The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares. ifrs-full | DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares | Shares | label | Dilutive effect of convertible instruments on weighted average number of ordinary shares | IAS 33.70 b Common practice documentation | The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity’s convertible instruments. ifrs-full | DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares | Shares | label | Dilutive effect of other instruments on weighted average number of ordinary shares | IAS 33.70 b Common practice documentation | The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments. ifrs-full | DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares | Shares | label | Dilutive effect of restricted share units on weighted average number of ordinary shares | IAS 33.70 b Common practice documentation | The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units. ifrs-full | DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares | Shares | label | Dilutive effect of share options on weighted average number of ordinary shares | IAS 33.70 b Common practice documentation | The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity’s share options. ifrs-full | DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares | Shares | label | Dilutive effect of warrants on weighted average number of ordinary shares | IAS 33.70 b Common practice documentation | The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants. ifrs-full | DiminishingBalanceMethodMember | Member | label | Diminishing balance method [member] | IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation | This member stands for the diminishing balance method of depreciation or amortisation. ifrs-full | DirectFinanceLeasesAcquiredInBusinessCombinationMember | Member | label | Direct finance leases acquired in business combination [member] | IFRS 3.B64 h Example documentation | This member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | DirectOperatingExpenseFromInvestmentProperty | (Monetary), duration, debit | label | Direct operating expense from investment property | IAS 40.75 f Common practice negatedTotalLabel | Total direct operating expense from investment property documentation | The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property] ifrs-full | DirectOperatingExpenseFromInvestmentPropertyAbstract | | label | Direct operating expense from investment property [abstract] | ifrs-full | DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome | (Monetary), duration, debit | label | Direct operating expense from investment property generating rental income | IAS 40.75 f (ii) Disclosure negatedLabel | Direct operating expense from investment property generating rental income documentation | The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] ifrs-full | DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome | (Monetary), duration, debit | label | Direct operating expense from investment property not generating rental income | IAS 40.75 f (iii) Disclosure negatedLabel | Direct operating expense from investment property not generating rental income documentation | The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property] ifrs-full | DirectorsRemunerationExpense | Monetary, duration, debit | label | Directors’ remuneration expense | IAS 1.112 c Common practice documentation | The amount of remuneration paid or payable to the entity’s directors. ifrs-full | DisaggregationOfInsuranceContractsAxis | Axis | label | Disaggregation of insurance contracts [axis] | IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | DisaggregationOfInsuranceContractsDomain | Domain [default] | label | Disaggregation of insurance contracts [domain] | IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure documentation | This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full | DisclosureOfAccountingJudgementsAndEstimatesExplanatory | Text block | label | Disclosure of accounting judgements and estimates [text block] | IAS 1.10 e Common practice documentation | 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]] ifrs-full | DisclosureOfAccountingPoliciesMember | Member | label | Disclosure of Accounting Policies [member] | Expiry date 2025-01-01 IAS 1.139V Disclosure documentation | This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021. ifrs-full | DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory | Text block | label | Disclosure of accrued expenses and other liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] ifrs-full | DisclosureOfAcquiredReceivablesAbstract | | label | Disclosure of acquired receivables [abstract] | ifrs-full | DisclosureOfAcquiredReceivablesExplanatory | Text block | label | Disclosure of acquired receivables [text block] | IFRS 3.B64 h Disclosure documentation | The disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | DisclosureOfAcquiredReceivablesLineItems | Line items | label | Disclosure of acquired receivables [line items] | documentation | 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. ifrs-full | DisclosureOfAcquiredReceivablesTable | Table | label | Disclosure of acquired receivables [table] | IFRS 3.B64 h Disclosure documentation | Schedule disclosing information related to receivables acquired in business combinations. ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract | | label | Disclosure of actual claims compared with previous estimates [abstract] | ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory | Text block | label | Disclosure of actual claims compared with previous estimates [text block] | IFRS 17.130 Disclosure documentation | The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (i.e. claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year. ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems | Line items | label | Disclosure of actual claims compared with previous estimates [line items] | documentation | 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. ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesTable | Table | label | Disclosure of actual claims compared with previous estimates [table] | IFRS 17.130 Disclosure documentation | Schedule disclosing information related to actual claims compared with previous estimates. ifrs-full | DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory | Text block | label | Disclosure of additional information about defined benefit plans [text block] | IAS 19.137 Disclosure documentation | The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]] ifrs-full | DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory | Text block | label | Disclosure of additional information about leasing activities for lessee [text block] | IFRS 16.59 Disclosure documentation | The disclosure of additional information about leasing activities of a lessee. ifrs-full | DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory | Text block | label | Disclosure of additional information about leasing activities for lessor [text block] | IFRS 16.92 Disclosure documentation | The disclosure of additional information about leasing activities of a lessor. ifrs-full | DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory | Text block | label | Disclosure of additional information about understanding financial position and liquidity of entity [text block] | IAS 7.50 Example documentation | The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. ifrs-full | DisclosureOfAdditionalInformationExplanatory | Text block | label | Disclosure of additional information [text block] | IAS 1.112 c Disclosure documentation | The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. ifrs-full | DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory | Text block | label | Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block] | IFRS 17.123 Disclosure documentation | The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative. ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract | | label | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract] | ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory | Text block | label | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block] | IFRS 17.113 b Disclosure documentation | The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems | Line items | label | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items] | documentation | 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. ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable | Table | label | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table] | IFRS 17.113 b Disclosure documentation | Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. ifrs-full | DisclosureOfAllowanceForCreditLossesExplanatory | Text block | label | Disclosure of allowance for credit losses [text block] | IAS 1.10 e Common practice documentation | The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract | | label | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract] | ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory | Text block | label | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] | IAS 24.18A Disclosure documentation | The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems | Line items | label | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items] | documentation | 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. ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable | Table | label | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table] | IAS 24.18A Disclosure documentation | Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. ifrs-full | DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory | Text | label | Description of amounts of potential income tax consequences practicably determinable | IAS 12.82A Disclosure documentation | The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract | | label | 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] | ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory | Text block | label | 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 documentation | 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. ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems | Line items | label | 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] | documentation | 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. ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable | Table | label | 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 documentation | 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. ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueAbstract | | label | Disclosure of analysis of insurance revenue [abstract] | ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueExplanatory | Text block | label | Disclosure of analysis of insurance revenue [text block] | IFRS 17.106 Disclosure documentation | The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue] ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueLineItems | Line items | label | Disclosure of analysis of insurance revenue [line items] | documentation | 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. ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueTable | Table | label | Disclosure of analysis of insurance revenue [table] | IFRS 17.106 Disclosure documentation | Schedule disclosing information related to the analysis of insurance revenue. ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract | | label | Disclosure of analysis of other comprehensive income by item [abstract] | ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory | Text block | label | Disclosure of analysis of other comprehensive income by item [text block] | IAS 1.106A Disclosure documentation | The entire disclosure of the analysis of other comprehensive income by item. ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems | Line items | label | Disclosure of analysis of other comprehensive income by item [line items] | documentation | 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. ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable | Table | label | Disclosure of analysis of other comprehensive income by item [table] | IAS 1.106A Disclosure documentation | Schedule disclosing information related to the analysis of other comprehensive income by item. ifrs-full | DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory | Text block | label | Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] | IAS 19.137 Example documentation | The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract | | label | Disclosure of analysis of single amount of discontinued operations [abstract] | ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory | Text block | label | Disclosure of analysis of single amount of discontinued operations [text block] | IFRS 5.33 b Disclosure documentation | The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems | Line items | label | Disclosure of analysis of single amount of discontinued operations [line items] | documentation | 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. ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable | Table | label | Disclosure of analysis of single amount of discontinued operations [table] | IFRS 5.33 b Disclosure documentation | Schedule disclosing information related to the analysis of the single amount of discontinued operations. ifrs-full | DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract | | label | Disclosure of assets and liabilities affected by currency not being exchangeable [abstract] | ifrs-full | DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory | Text block | label | Disclosure of assets and liabilities affected by currency not being exchangeable [text block] | Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency. ifrs-full | DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems | Line items | label | Disclosure of assets and liabilities affected by currency not being exchangeable [line items] | documentation | 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. ifrs-full | DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable | Table | label | Disclosure of assets and liabilities affected by currency not being exchangeable [table] | Effective 2025-01-01 IAS 21.A19 c Disclosure documentation | Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currency ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract | | label | Disclosure of assets and liabilities with significant risk of material adjustment [abstract] | ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory | Text block | label | Disclosure of assets and liabilities with significant risk of material adjustment [text block] | IAS 1.125 Disclosure documentation | The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems | Line items | label | Disclosure of assets and liabilities with significant risk of material adjustment [line items] | documentation | 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. ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable | Table | label | Disclosure of assets and liabilities with significant risk of material adjustment [table] | IAS 1.125 Disclosure documentation | Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract | | label | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract] | ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory | Text block | label | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] | IFRS 15.128 a Disclosure documentation | The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems | Line items | label | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items] | documentation | 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. ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable | Table | label | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] | IFRS 15.128 a Disclosure documentation | Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers. ifrs-full | DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract | | label | Disclosure of attribution of expenses by nature to their function [abstract] | ifrs-full | DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory | Text block | label | Disclosure of attribution of expenses by nature to their function [text block] | IAS 1.104 Common practice, IAS 1.112 c Common practice documentation | The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss. ifrs-full | DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems | Line items | label | Disclosure of attribution of expenses by nature to their function [line items] | documentation | 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. ifrs-full | DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable | Table | label | Disclosure of attribution of expenses by nature to their function [table] | IAS 1.104 Common practice, IAS 1.112 c Common practice documentation | Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss. ifrs-full | DisclosureOfAuditorsRemunerationExplanatory | Text block | label | Disclosure of auditors’ remuneration [text block] | IAS 1.10 e Common practice documentation | The disclosure of compensation to the entity’s auditors. ifrs-full | DisclosureOfAuthorisationOfFinancialStatementsExplanatory | Text block | label | Disclosure of authorisation of financial statements [text block] | IAS 1.10 e Common practice documentation | The disclosure of the authorisation of financial statements for issue. ifrs-full | DisclosureOfAvailableforsaleAssetsExplanatory | Text block | label | Disclosure of available-for-sale financial assets [text block] | Expired 2023-01-01 IAS 1.10 e Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] ifrs-full | DisclosureOfBasisOfConsolidationExplanatory | Text block | label | Disclosure of basis of consolidation [text block] | IAS 1.10 e Common practice documentation | The disclosure of the basis used for consolidation. ifrs-full | DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory | Text block | label | Disclosure of basis of preparation of financial statements [text block] | IAS 1.10 e Common practice documentation | The disclosure of the basis used for the preparation of the financial statements. ifrs-full | DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory | Text block | label | Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | IAS 41 – Disclosure Disclosure documentation | The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. ifrs-full | DisclosureOfBorrowingCostsExplanatory | Text block | label | Disclosure of borrowing costs [text block] | IAS 23 – Disclosure Disclosure documentation | The entire disclosure for borrowing costs. ifrs-full | DisclosureOfBorrowingsExplanatory | Text block | label | Disclosure of borrowings [text block] | IAS 1.10 e Common practice documentation | The disclosure of borrowings. [Refer: Borrowings] ifrs-full | DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory | Text block | label | Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] | IFRS 11.C5 Disclosure documentation | The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method. ifrs-full | DisclosureOfBusinessCombinationsAbstract | | label | Disclosure of detailed information about business combination [abstract] | ifrs-full | DisclosureOfBusinessCombinationsExplanatory | Text block | label | Disclosure of business combinations [text block] | IFRS 3 – Disclosures Disclosure documentation | The entire disclosure for business combinations. ifrs-full | DisclosureOfBusinessCombinationsLineItems | Line items | label | Disclosure of detailed information about business combination [line items] | documentation | 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. ifrs-full | DisclosureOfBusinessCombinationsTable | Table | label | Disclosure of detailed information about business combination [table] | IFRS 3.B64 Disclosure documentation | Schedule disclosing information related to details of business combinations. ifrs-full | DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory | Text block | label | Disclosure of cash and bank balances at central banks [text block] | IAS 1.10 e Common practice documentation | The disclosure of cash and bank balances at central banks. ifrs-full | DisclosureOfCashAndCashEquivalentsExplanatory | Text block | label | Disclosure of cash and cash equivalents [text block] | IAS 1.10 e Common practice documentation | The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] ifrs-full | DisclosureOfCashFlowStatementExplanatory | Text block | label | Disclosure of cash flow statement [text block] | IAS 7 – Presentation of a statement of cash flows Disclosure documentation | The entire disclosure for a statement of cash flows. ifrs-full | DisclosureOfChangesInAccountingEstimatesAbstract | | label | Disclosure of changes in accounting estimates [abstract] | ifrs-full | DisclosureOfChangesInAccountingEstimatesExplanatory | Text block | label | Disclosure of changes in accounting estimates [text block] | IAS 8.39 Disclosure documentation | The disclosure of changes in accounting estimates. ifrs-full | DisclosureOfChangesInAccountingEstimatesLineItems | Line items | label | Disclosure of changes in accounting estimates [line items] | documentation | 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. ifrs-full | DisclosureOfChangesInAccountingEstimatesTable | Table | label | Disclosure of changes in accounting estimates [table] | IAS 8.39 Disclosure documentation | Schedule disclosing information related to the changes in accounting estimates. ifrs-full | DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory | Text block | label | Disclosure of changes in accounting policies, accounting estimates and errors [text block] | IAS 8 – Accounting policies Disclosure documentation | The entire disclosure for changes in accounting policies, accounting estimates and errors. ifrs-full | DisclosureOfChangesInAccountingPoliciesExplanatory | Text block | label | Disclosure of changes in accounting policies [text block] | IAS 1.10 e Common practice documentation | The disclosure of changes made to accounting policies by the entity. ifrs-full | DisclosureOfClaimsAndBenefitsPaidExplanatory | Text block | label | Disclosure of claims and benefits paid [text block] | IAS 1.10 e Common practice documentation | The disclosure of claims and benefits paid to policyholders. ifrs-full | DisclosureOfClassesOfShareCapitalAbstract | | label | Disclosure of classes of share capital [abstract] | ifrs-full | DisclosureOfClassesOfShareCapitalExplanatory | Text block | label | Disclosure of classes of share capital [text block] | IAS 1.79 a Disclosure documentation | The disclosure of classes of share capital. [Refer: Classes of share capital [domain]] ifrs-full | DisclosureOfClassesOfShareCapitalLineItems | Line items | label | Disclosure of classes of share capital [line items] | documentation | 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. ifrs-full | DisclosureOfClassesOfShareCapitalTable | Table | label | Disclosure of classes of share capital [table] | IAS 1.79 a Disclosure documentation | Schedule disclosing information related to classes of share capital. ifrs-full | DisclosureOfCollateralExplanatory | Text block | label | Disclosure of collateral [text block] | IAS 1.10 e Common practice documentation | The disclosure of assets and liabilities used as collateral. ifrs-full | DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory | Text block | label | Disclosure of commitments and contingent liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | DisclosureOfCommitmentsExplanatory | Text block | label | Disclosure of commitments [text block] | IAS 1.10 e Common practice documentation | The disclosure of commitments.

ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract | | label | Disclosure of comparative information prepared under previous GAAP [abstract] | ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory | Text block | label | Disclosure of comparative information prepared under previous GAAP [text block] | IFRS 1.24 Disclosure documentation | The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP. ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems | Line items | label | Disclosure of comparative information prepared under previous GAAP [line items] | documentation | 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. ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable | Table | label | Disclosure of comparative information prepared under previous GAAP [table] | IFRS 1.24 Disclosure documentation | Schedule disclosing information related to comparative information prepared under previous GAAP. ifrs-full | DisclosureOfCompositionOfGroupExplanatory | Text block | label | Disclosure of composition of group [text block] | IFRS 12.10 a (i) Disclosure documentation | The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]] ifrs-full | DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory | Text | label | Description of compound financial instruments with multiple embedded derivatives | IFRS 7.17 Disclosure documentation | The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Classes of financial instruments [domain]] ifrs-full | DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory | Text block | label | Disclosure of information about separate financial statements [text block] | IAS 27 – Disclosure Disclosure, IFRS 12 – Objective Disclosure documentation | The disclosure of information about separate financial statements. ifrs-full | DisclosureOfContingentLiabilitiesAbstract | | label | Disclosure of contingent liabilities [abstract] | ifrs-full | DisclosureOfContingentLiabilitiesExplanatory | Text block | label | Disclosure of contingent liabilities [text block] | IAS 37.86 Disclosure documentation | The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract | | label | Disclosure of contingent liabilities in business combination [abstract] | ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory | Text block | label | Disclosure of contingent liabilities in business combination [text block] | IFRS 3.B64 j Disclosure documentation | The disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems | Line items | label | Disclosure of contingent liabilities in business combination [line items] | documentation | 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. ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationTable | Table | label | Disclosure of contingent liabilities in business combination [table] | IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | Schedule disclosing information related to contingent liabilities in business combinations. ifrs-full | DisclosureOfContingentLiabilitiesLineItems | Line items | label | Disclosure of contingent liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfContingentLiabilitiesTable | Table | label | Disclosure of contingent liabilities [table] | IAS 37.86 Disclosure documentation | Schedule disclosing information related to contingent liabilities. ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract | | label | Disclosure of continuing involvement in derecognised financial assets [abstract] | ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory | Text block | label | Disclosure of continuing involvement in derecognised financial assets [text block] | IFRS 7.42E Disclosure, IFRS 7.42G Disclosure documentation | The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems | Line items | label | Disclosure of continuing involvement in derecognised financial assets [line items] | documentation | 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. ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable | Table | label | Disclosure of continuing involvement in derecognised financial assets [table] | IFRS 7.42E Disclosure, IFRS 7.42G Disclosure documentation | Schedule disclosing information related to continuing involvement in derecognised financial assets. ifrs-full | DisclosureOfCostOfSalesExplanatory | Text block | label | Disclosure of cost of sales [text block] | IAS 1.10 e Common practice documentation | The disclosure of the cost of sales. [Refer: Cost of sales] ifrs-full | DisclosureOfCreditRiskExplanatory | Text block | label | Disclosure of credit risk [text block] | IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure documentation | The disclosure of credit risk. [Refer: Credit risk [member]] ifrs-full | DisclosureOfCreditRiskExposureAbstract | | label | Disclosure of credit risk exposure [abstract] | ifrs-full | DisclosureOfCreditRiskExposureExplanatory | Text block | label | Disclosure of credit risk exposure [text block] | IFRS 7.35M Disclosure documentation | The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. ifrs-full | DisclosureOfCreditRiskExposureLineItems | Line items | label | Disclosure of credit risk exposure [line items] | documentation | 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. ifrs-full | DisclosureOfCreditRiskExposureTable | Table | label | Disclosure of credit risk exposure [table] | IFRS 7.35M Disclosure documentation | Schedule disclosing information related to the credit risk exposure. ifrs-full | DisclosureOfDebtSecuritiesExplanatory | Text block | label | Disclosure of debt instruments [text block] | IAS 1.10 e Common practice documentation | The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] ifrs-full | DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory | Text block | label | Disclosure of deferred acquisition costs arising from insurance contracts [text block] | IAS 1.10 e Common practice documentation | The disclosure of deferred acquisition costs arising from insurance contracts. ifrs-full | DisclosureOfDeferredIncomeExplanatory | Text block | label | Disclosure of deferred income [text block] | IAS 1.10 e Common practice documentation | The disclosure of deferred income. [Refer: Deferred income including contract liabilities] ifrs-full | DisclosureOfDeferredTaxesExplanatory | Text block | label | Disclosure of deferred taxes [text block] | IAS 1.10 e Common practice documentation | The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] ifrs-full | DisclosureOfDefinedBenefitPlansAbstract | | label | Disclosure of defined benefit plans [abstract] | ifrs-full | DisclosureOfDefinedBenefitPlansExplanatory | Text block | label | Disclosure of defined benefit plans [text block] | IAS 19.138 Disclosure documentation | The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | DisclosureOfDefinedBenefitPlansLineItems | Line items | label | Disclosure of defined benefit plans [line items] | documentation | 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. ifrs-full | DisclosureOfDefinedBenefitPlansTable | Table | label | Disclosure of defined benefit plans [table] | IAS 19.138 Disclosure documentation | Schedule disclosing information related to defined benefit plans. ifrs-full | DisclosureOfDefinedContributionPlansExplanatory | Text block | label | Disclosure of defined contribution plans [text block] | IAS 19.28 Common practice documentation | The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans] ifrs-full | DisclosureOfDepositaryReceiptsAbstract | | label | Disclosure of depositary receipts [abstract] | ifrs-full | DisclosureOfDepositaryReceiptsExplanatory | Text block | label | Disclosure of depositary receipts [text block] | IAS 1.112 c Common practice documentation | The disclosure of information about depositary receipts. ifrs-full | DisclosureOfDepositaryReceiptsLineItems | Line items | label | Disclosure of depositary receipts [line items] | documentation | 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. ifrs-full | DisclosureOfDepositaryReceiptsTable | Table | label | Disclosure of depositary receipts [table] | IAS 1.112 c Common practice documentation | Schedule disclosing information about depositary receipts. ifrs-full | DisclosureOfDepositsFromBanksExplanatory | Text block | label | Disclosure of deposits from banks [text block] | IAS 1.10 e Common practice documentation | The disclosure of deposits from banks. [Refer: Deposits from banks] ifrs-full | DisclosureOfDepositsFromCustomersExplanatory | Text block | label | Disclosure of deposits from customers [text block] | IAS 1.10 e Common practice documentation | The disclosure of deposits from customers. [Refer: Deposits from customers] ifrs-full | DisclosureOfDepreciationAndAmortisationExpenseExplanatory | Text block | label | Disclosure of depreciation and amortisation expense [text block] | IAS 1.10 e Common practice documentation | The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] ifrs-full | DisclosureOfDerivativeFinancialInstrumentsExplanatory | Text block | label | Disclosure of derivative financial instruments [text block] | IAS 1.10 e Common practice documentation | The disclosure of derivative financial instruments. [Refer: Derivatives [member]] ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract | | label | Disclosure of detailed information about biological assets [abstract] | ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory | Text block | label | Disclosure of detailed information about biological assets [text block] | IAS 41.43 Example documentation | The disclosure of detailed information about biological assets. [Refer: Biological assets] ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems | Line items | label | Disclosure of detailed information about biological assets [line items] | documentation | 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. ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsTable | Table | label | Disclosure of detailed information about biological assets [table] | IAS 41.43 Example documentation | Schedule disclosing information related to details of biological assets. ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsAbstract | | label | Disclosure of detailed information about borrowings [abstract] | ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsExplanatory | Text block | label | Disclosure of detailed information about borrowings [text block] | IFRS 7.7 Common practice documentation | The disclosure of detailed information about borrowings. [Refer: Borrowings] ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsLineItems | Line items | label | Disclosure of detailed information about borrowings [line items] | documentation | 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. ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsTable | Table | label | Disclosure of detailed information about borrowings [table] | IFRS 7.7 Common practice documentation | Schedule disclosing information related to details of borrowings. ifrs-full | DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory | Text block | label | Disclosure of detailed information about business combination [text block] | IFRS 3 – Disclosures application of paragraphs 59 and 61 Disclosure documentation | The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block] | IFRS 17.127 Disclosure documentation | The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table] | IFRS 17.127 Disclosure documentation | Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory | Text block | label | Disclosure of detailed information about financial instruments [text block] | IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure documentation | The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsAbstract | | label | Disclosure of detailed information about hedged items [abstract] | ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsExplanatory | Text block | label | Disclosure of detailed information about hedged items [text block] | IFRS 7.24B Disclosure documentation | The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]] ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsLineItems | Line items | label | Disclosure of detailed information about hedged items [line items] | documentation | 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. ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsTable | Table | label | Disclosure of detailed information about hedged items [table] | IFRS 7.24B Disclosure documentation | Schedule disclosing information related to details of hedged items. ifrs-full | DisclosureOfDetailedInformationAboutHedgesExplanatory | Text block | label | Disclosure of detailed information about hedges [text block] | Expired 2023-01-01 IFRS 7.22 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of detailed information about hedges. ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract | | label | Disclosure of detailed information about hedging instruments [abstract] | ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory | Text block | label | Disclosure of detailed information about hedging instruments [text block] | IFRS 7.24A Disclosure documentation | The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]] ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems | Line items | label | Disclosure of detailed information about hedging instruments [line items] | documentation | 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. ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsTable | Table | label | Disclosure of detailed information about hedging instruments [table] | IFRS 7.24A Disclosure documentation | Schedule disclosing information related to details of hedging instruments. ifrs-full | DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory | Text block | label | Disclosure of detailed information about intangible assets [text block] | IAS 38.118 Disclosure documentation | The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] ifrs-full | DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory | Text block | label | Disclosure of detailed information about investment property [text block] | IAS 40.32A Disclosure documentation | The disclosure of detailed information about investment property. [Refer: Investment property] ifrs-full | DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory | Text block | label | Disclosure of detailed information about property, plant and equipment [text block] | IAS 16.73 Disclosure documentation | The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory | Text block | label | Disclosure of detailed information about service concession arrangements [text block] | SIC 29.6 Disclosure documentation | The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract | | label | Disclosure of disaggregation of revenue from contracts with customers [abstract] | ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory | Text block | label | Disclosure of disaggregation of revenue from contracts with customers [text block] | IFRS 15.114 Disclosure documentation | The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems | Line items | label | Disclosure of disaggregation of revenue from contracts with customers [line items] | documentation | 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. ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable | Table | label | Disclosure of disaggregation of revenue from contracts with customers [table] | IFRS 15.114 Disclosure documentation | Schedule disclosing information related to the disaggregation of revenue from contracts with customers. ifrs-full | DisclosureOfDiscontinuedOperationsExplanatory | Text block | label | Disclosure of discontinued operations [text block] | IAS 1.10 e Common practice documentation | The disclosure of discontinued operations. [Refer: Discontinued operations [member]] ifrs-full | DisclosureOfDividendsExplanatory | Text block | label | Disclosure of dividends [text block] | IAS 1.10 e Common practice documentation | 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. ifrs-full | DisclosureOfEarningsPerShareExplanatory | Text block | label | Disclosure of earnings per share [text block] | IAS 33 – Disclosure Disclosure documentation | The entire disclosure for earnings per share. ifrs-full | DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory | Text block | label | Disclosure of effect of change of investment entity status on financial statements [text block] | IFRS 12.9B Disclosure documentation | The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] ifrs-full | DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory | Text block | label | Disclosure of effect of changes in foreign exchange rates [text block] | IAS 21 – Disclosure Disclosure documentation | The entire disclosure for the effect of changes in foreign exchange rates. ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract | | label | Disclosure of effect of insurance contracts initially recognised [abstract] | ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory | Text block | label | Disclosure of effect of insurance contracts initially recognised [text block] | IFRS 17.107 Disclosure documentation | The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]] ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems | Line items | label | Disclosure of effect of insurance contracts initially recognised [line items] | documentation | 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. ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable | Table | label | Disclosure of effect of insurance contracts initially recognised [table] | IFRS 17.107 Disclosure documentation | Schedule disclosing information related to the effect of insurance contracts initially recognised in the period. ifrs-full | DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory | Text block | label | Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block] | IFRS 12.18 Disclosure documentation | The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent. ifrs-full | DisclosureOfEmployeeBenefitsExplanatory | Text block | label | Disclosure of employee benefits [text block] | IAS 19 – Scope Disclosure documentation | The entire disclosure for employee benefits. ifrs-full | DisclosureOfEntitysReportableSegmentsExplanatory | Text block | label | Disclosure of entity’s operating segments [text block] | IFRS 8 – Disclosure Disclosure documentation | The entire disclosure for operating segments. ifrs-full | DisclosureOfEventsAfterReportingPeriodExplanatory | Text block | label | Disclosure of events after reporting period [text block] | IAS 10 – Disclosure Disclosure documentation | The entire disclosure for events after the reporting period. ifrs-full | DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory | Text | label | Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | IAS 12.82 Disclosure documentation | The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates] ifrs-full | DisclosureOfExpensesByNatureExplanatory | Text block | label | Disclosure of expenses by nature [text block] | IAS 1.10 e Common practice documentation | The disclosure of expenses by nature. [Refer: Expenses, by nature] ifrs-full | DisclosureOfExpensesExplanatory | Text block | label | Disclosure of expenses [text block] | IAS 1.10 e Common practice documentation | The disclosure of expenses. ifrs-full | DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory | Text block | label | Disclosure of explanatory information about ranges of payment due dates that are wide [text block] | IAS 7.44H b (iii) Disclosure documentation | The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges). ifrs-full | DisclosureOfExplorationAndEvaluationAssetsExplanatory | Text block | label | Disclosure of exploration and evaluation assets [text block] | IFRS 6 – Disclosure Disclosure documentation | The entire disclosure for exploration and evaluation assets. ifrs-full | DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory | Text block | label | Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block] | IFRS 7.24H b Disclosure documentation | The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform. ifrs-full | DisclosureOfExternalCreditExposuresAbstract | | label | Disclosure of external credit grades [abstract] | ifrs-full | DisclosureOfExternalCreditExposuresExplanatory | Text block | label | Disclosure of external credit grades [text block] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of external credit grades. [Refer: Total for all external credit grades [member]] ifrs-full | DisclosureOfExternalCreditExposuresLineItems | Line items | label | Disclosure of external credit grades [line items] | documentation | 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. ifrs-full | DisclosureOfExternalCreditExposuresTable | Table | label | Disclosure of external credit grades [table] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Schedule disclosing information related to external credit grades. ifrs-full | DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable | Text | label | Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable | IFRS 3.B64 q Disclosure documentation | The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue] ifrs-full | DisclosureOfFairValueMeasurementExplanatory | Text block | label | Disclosure of fair value measurement [text block] | IFRS 13 – Disclosure Disclosure documentation | The entire disclosure for fair value measurement. ifrs-full | DisclosureOfFairValueMeasurementOfAssetsAbstract | | label | Disclosure of fair value measurement of assets [abstract] | ifrs-full | DisclosureOfFairValueMeasurementOfAssetsExplanatory | Text block | label | Disclosure of fair value measurement of assets [text block] | IFRS 13.93 Disclosure documentation | The disclosure of the fair value measurement of assets. ifrs-full | DisclosureOfFairValueMeasurementOfAssetsLineItems | Line items | label | Disclosure of fair value measurement of assets [line items] | documentation | 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. ifrs-full | DisclosureOfFairValueMeasurementOfAssetsTable | Table | label | Disclosure of fair value measurement of assets [table] | IFRS 13.93 Disclosure documentation | Schedule disclosing information related to the fair value measurement of assets. ifrs-full | DisclosureOfFairValueMeasurementOfEquityAbstract | | label | Disclosure of fair value measurement of equity [abstract] | ifrs-full | DisclosureOfFairValueMeasurementOfEquityExplanatory | Text block | label | Disclosure of fair value measurement of equity [text block] | IFRS 13.93 Disclosure documentation | The disclosure of the fair value measurement of equity. ifrs-full | DisclosureOfFairValueMeasurementOfEquityLineItems | Line items | label | Disclosure of fair value measurement of equity [line items] | documentation | 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. ifrs-full | DisclosureOfFairValueMeasurementOfEquityTable | Table | label | Disclosure of fair value measurement of equity [table] | IFRS 13.93 Disclosure documentation | Schedule disclosing information related to the fair value measurement of equity. ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesAbstract | | label | Disclosure of fair value measurement of liabilities [abstract] | ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory | Text block | label | Disclosure of fair value measurement of liabilities [text block] | IFRS 13.93 Disclosure documentation | The disclosure of the fair value measurement of liabilities. ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesLineItems | Line items | label | Disclosure of fair value measurement of liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesTable | Table | label | Disclosure of fair value measurement of liabilities [table] | IFRS 13.93 Disclosure documentation | Schedule disclosing information related to the fair value measurement of liabilities. ifrs-full | DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory | Text block | label | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] | IFRS 7.11A c Disclosure documentation | The disclosure of the fair value of 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] ifrs-full | DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory | Text block | label | Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block] | Expired 2023-01-01 IFRS 7.30 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably. ifrs-full | DisclosureOfFairValueOfFinancialInstrumentsExplanatory | Text block | label | Disclosure of fair value of financial instruments [text block] | IAS 1.10 e Common practice documentation | The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]] ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract | | label | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract] | ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems | Line items | label | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | documentation | 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. ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable | Table | label | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table] | IFRS 7.11A c Disclosure documentation | Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. ifrs-full | DisclosureOfFairValueOfPlanAssetsAbstract | | label | Disclosure of fair value of plan assets [abstract] | ifrs-full | DisclosureOfFairValueOfPlanAssetsExplanatory | Text block | label | Disclosure of fair value of plan assets [text block] | IAS 19.142 Disclosure documentation | The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]] ifrs-full | DisclosureOfFairValueOfPlanAssetsLineItems | Line items | label | Disclosure of fair value of plan assets [line items] | documentation | 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. ifrs-full | DisclosureOfFairValueOfPlanAssetsTable | Table | label | Disclosure of fair value of plan assets [table] | IAS 19.142 Disclosure documentation | Schedule disclosing information related to the fair value of defined benefit plan assets. ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract | | label | Disclosure of fair values of items used as deemed cost [abstract] | ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory | Text block | label | Disclosure of fair values of items used as deemed cost [text block] | IFRS 1.30 Disclosure documentation | The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems | Line items | label | Disclosure of fair values of items used as deemed cost [line items] | documentation | 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. ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable | Table | label | Disclosure of fair values of items used as deemed cost [table] | IFRS 1.30 Disclosure documentation | Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements. ifrs-full | DisclosureOfFeeAndCommissionIncomeExpenseExplanatory | Text block | label | Disclosure of fee and commission income (expense) [text block] | IAS 1.10 e Common practice documentation | The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] ifrs-full | DisclosureOfFinanceCostExplanatory | Text block | label | Disclosure of finance cost [text block] | IAS 1.10 e Common practice documentation | The disclosure of finance cost. [Refer: Finance costs] ifrs-full | DisclosureOfFinanceIncomeExpenseExplanatory | Text block | label | Disclosure of finance income (cost) [text block] | IAS 1.10 e Common practice documentation | The disclosure of finance income (cost). [Refer: Finance income (cost)] ifrs-full | DisclosureOfFinanceIncomeExplanatory | Text block | label | Disclosure of finance income [text block] | IAS 1.10 e Common practice documentation | The disclosure of finance income. [Refer: Finance income] ifrs-full | DisclosureOfFinancialAssetsAbstract | | label | Disclosure of financial assets [abstract] | ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | | label | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] | ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | Text block | label | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] | IFRS 9.7.2.34 Disclosure documentation | The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | Line items | label | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | Table | label | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table] | IFRS 9.7.2.34 Disclosure documentation | Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract | | label | Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract] | ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory | Text block | label | Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block] | IFRS 9.7.2.42 Disclosure documentation | The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17. ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems | Line items | label | Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table | Table | label | Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table] | IFRS 9.7.2.42 Disclosure documentation | Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17. ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract | | label | Disclosure of financial assets at date of initial application of IFRS 9 [abstract] | ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory | Text block | label | Disclosure of financial assets at date of initial application of IFRS 9 [text block] | IFRS 7.42I Disclosure documentation | The disclosure of financial assets at the date of initial application of IFRS 9. ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems | Line items | label | Disclosure of financial assets at date of initial application of IFRS 9 [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table | Table | label | Disclosure of financial assets at date of initial application of IFRS 9 [table] | IFRS 7.42I Disclosure documentation | Schedule disclosing information related to financial assets at the date of initial application of IFRS 9. ifrs-full | DisclosureOfFinancialAssetsExplanatory | Text block | label | Disclosure of financial assets [text block] | IFRS 7.7 Disclosure documentation | The disclosure of financial assets. [Refer: Financial assets] ifrs-full | DisclosureOfFinancialAssetsHeldForTradingExplanatory | Text block | label | Disclosure of financial assets held for trading [text block] | IAS 1.10 e Common practice documentation | The disclosure of financial assets classified as held for trading. [Refer: Financial assets] ifrs-full | DisclosureOfFinancialAssetsLineItems | Line items | label | Disclosure of financial assets [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsTable | Table | label | Disclosure of financial assets [table] | IFRS 7.7 Disclosure documentation | Schedule disclosing information related to financial assets. ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract | | label | Disclosure of financial assets that are either past due or impaired [abstract] | ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory | Text block | label | Disclosure of financial assets that are either past due or impaired [text block] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems | Line items | label | Disclosure of financial assets that are either past due or impaired [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable | Table | label | Disclosure of financial assets that are either past due or impaired [table] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Schedule disclosing information related to financial assets that are either past due or impaired. ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract | | label | Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] | ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory | Text block | label | Disclosure of transferred financial assets that are not derecognised in their entirety [text block] | IFRS 7.42D Disclosure documentation | The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]] ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems | Line items | label | Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable | Table | label | Disclosure of transferred financial assets that are not derecognised in their entirety [table] | IFRS 7.42D Disclosure documentation | Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. ifrs-full | DisclosureOfFinancialInstrumentsAbstract | | label | Disclosure of detailed information about financial instruments [abstract] | ifrs-full | DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory | Text block | label | Disclosure of financial instruments at fair value through profit or loss [text block] | IAS 1.10 e Common practice documentation | The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member];

Classes of financial instruments [domain]] ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract | | label | Disclosure of financial instruments by type of interest rate [abstract] | ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory | Text block | label | Disclosure of financial instruments by type of interest rate [text block] | IFRS 7.39 Common practice documentation | The disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]] ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems | Line items | label | Disclosure of financial instruments by type of interest rate [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable | Table | label | Disclosure of financial instruments by type of interest rate [table] | IFRS 7.39 Common practice documentation | Schedule disclosing information related to financial instruments, by type of interest rate. ifrs-full | DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory | Text block | label | Disclosure of financial instruments designated at fair value through profit or loss [text block] | IAS 1.10 e Common practice documentation | The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full | DisclosureOfFinancialInstrumentsExplanatory | Text block | label | Disclosure of financial instruments [text block] | IFRS 7 – Scope Disclosure documentation | The entire disclosure for financial instruments. ifrs-full | DisclosureOfFinancialInstrumentsHeldForTradingExplanatory | Text block | label | Disclosure of financial instruments held for trading [text block] | IAS 1.10 e Common practice documentation | The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]] ifrs-full | DisclosureOfFinancialInstrumentsLineItems | Line items | label | Disclosure of detailed information about financial instruments [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialInstrumentsTable | Table | label | Disclosure of detailed information about financial instruments [table] | IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure documentation | Schedule disclosing information related to details of financial instruments. ifrs-full | DisclosureOfFinancialLiabilitiesAbstract | | label | Disclosure of financial liabilities [abstract] | ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | | label | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] | ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | Text block | label | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] | IFRS 9.7.2.34 Disclosure documentation | The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | Line items | label | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | Table | label | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table] | IFRS 9.7.2.34 Disclosure documentation | Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract | | label | Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract] | ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory | Text block | label | Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block] | IFRS 9.7.2.42 Disclosure documentation | The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17. ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems | Line items | label | Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table | Table | label | Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table] | IFRS 9.7.2.42 Disclosure documentation | Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17. ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract | | label | Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract] | ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory | Text block | label | Disclosure of financial liabilities at date of initial application of IFRS 9 [text block] | IFRS 7.42I Disclosure documentation | The disclosure of financial liabilities at the date of initial application of IFRS 9. ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems | Line items | label | Disclosure of financial liabilities at date of initial application of IFRS 9 [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table | Table | label | Disclosure of financial liabilities at date of initial application of IFRS 9 [table] | IFRS 7.42I Disclosure documentation | Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9. ifrs-full | DisclosureOfFinancialLiabilitiesExplanatory | Text block | label | Disclosure of financial liabilities [text block] | IFRS 7.7 Disclosure documentation | The disclosure of financial liabilities. [Refer: Financial liabilities] ifrs-full | DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory | Text block | label | Disclosure of financial liabilities held for trading [text block] | IAS 1.10 e Common practice documentation | The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] ifrs-full | DisclosureOfFinancialLiabilitiesLineItems | Line items | label | Disclosure of financial liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialLiabilitiesTable | Table | label | Disclosure of financial liabilities [table] | IFRS 7.7 Disclosure documentation | Schedule disclosing information related to financial liabilities. ifrs-full | DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract | | label | Disclosure of financial liabilities that are part of supplier finance arrangements [abstract] | ifrs-full | DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | Text block | label | Disclosure of financial liabilities that are part of supplier finance arrangements [text block] | IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure documentation | The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement. ifrs-full | DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems | Line items | label | Disclosure of financial liabilities that are part of supplier finance arrangements [line items] | documentation | 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. ifrs-full | DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable | Table | label | Disclosure of financial liabilities that are part of supplier finance arrangements [table] | IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure documentation | Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements. ifrs-full | DisclosureOfFinancialRiskManagementExplanatory | Text block | label | Disclosure of financial risk management [text block] | IAS 1.10 e Common practice documentation | The disclosure of the entity’s financial risk management practices and policies. ifrs-full | DisclosureOfFirstTimeAdoptionExplanatory | Text block | label | Disclosure of first-time adoption [text block] | IFRS 1 – Presentation and disclosure Disclosure documentation | The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards. ifrs-full | DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory | Text block | label | Disclosure of forms of funding of structured entity and their weighted-average life [text block] | IFRS 12.B26 g Example documentation | The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life. ifrs-full | DisclosureOfGeneralAndAdministrativeExpenseExplanatory | Text block | label | Disclosure of general and administrative expense [text block] | IAS 1.10 e Common practice documentation | The disclosure of general and administrative expenses. [Refer: Administrative expenses] ifrs-full | DisclosureOfGeneralHedgeAccountingExplanatory | Text block | label | Disclosure of general hedge accounting [text block] | IFRS 7 – Hedge accounting Disclosure documentation | The entire disclosure for general hedge accounting. ifrs-full | DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory | Text block | label | Disclosure of general information about financial statements [text block] | IAS 1.51 Disclosure documentation | The entire disclosure for general information about financial statements. ifrs-full | DisclosureOfGeographicalAreasAbstract | | label | Disclosure of geographical areas [abstract] | ifrs-full | DisclosureOfGeographicalAreasExplanatory | Text block | label | Disclosure of geographical areas [text block] | IFRS 8.33 Disclosure documentation | The disclosure of geographical information. ifrs-full | DisclosureOfGeographicalAreasLineItems | Line items | label | Disclosure of geographical areas [line items] | documentation | 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. ifrs-full | DisclosureOfGeographicalAreasTable | Table | label | Disclosure of geographical areas [table] | IFRS 8.33 Disclosure documentation | Schedule disclosing information related to geographical areas. ifrs-full | DisclosureOfGoingConcernExplanatory | Text block | label | Disclosure of going concern [text block] | IAS 1.10 e Common practice documentation | The disclosure of the entity’s ability to continue as a going concern. ifrs-full | DisclosureOfGoodwillExplanatory | Text block | label | Disclosure of goodwill [text block] | IAS 1.10 e Common practice documentation | The disclosure of goodwill. [Refer: Goodwill] ifrs-full | DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory | Text | label | Explanation of goodwill not allocated to cash-generating unit | IAS 36.133 Disclosure documentation | The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] ifrs-full | DisclosureOfGovernmentGrantsExplanatory | Text block | label | Disclosure of government grants [text block] | IAS 20 – Disclosure Disclosure documentation | The entire disclosure for government grants. ifrs-full | DisclosureOfHedgeAccountingAbstract | | label | Disclosure of detailed information about hedges [abstract] | ifrs-full | DisclosureOfHedgeAccountingExplanatory | Text block | label | Disclosure of hedge accounting [text block] | Expired 2023-01-01 IFRS 7.22 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of hedge accounting. ifrs-full | DisclosureOfHedgeAccountingLineItems | Line items | label | Disclosure of detailed information about hedges [line items] | documentation | 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. ifrs-full | DisclosureOfHedgeAccountingTable | Table | label | Disclosure of detailed information about hedges [table] | Expired 2023-01-01 IFRS 7.22 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Schedule disclosing information related to details of hedges. ifrs-full | DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory | Text block | label | Disclosure of how entity aggregated interests in similar entities [text block] | IFRS 12.B3 Disclosure documentation | The disclosure of how the entity aggregated its interests in similar entities. ifrs-full | DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory | Text block | label | Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block] | IFRS 7.24J a Disclosure documentation | The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition. ifrs-full | DisclosureOfHyperinflationaryReportingExplanatory | Text block | label | Disclosure of information about hyperinflationary reporting [text block] | IAS 29 – Disclosures Disclosure documentation | The disclosure of information about financial reporting in hyperinflationary economies. ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract | | label | Disclosure of impairment loss and reversal of impairment loss [abstract] | ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory | Text block | label | Disclosure of impairment loss and reversal of impairment loss [text block] | IAS 36.126 Disclosure documentation | The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems | Line items | label | Disclosure of impairment loss and reversal of impairment loss [line items] | documentation | 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. ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable | Table | label | Disclosure of impairment loss and reversal of impairment loss [table] | IAS 36.126 Disclosure documentation | Schedule disclosing information related to impairment loss and the reversal of impairment loss. ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedAbstract | | label | Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract] | ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedLineItems | Line items | label | Disclosure of impairment loss recognised or reversed for cash-generating unit [line items] | documentation | 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. ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedTable | Table | label | Disclosure of impairment loss recognised or reversed for cash-generating unit [table] | IAS 36.130 d (ii) Disclosure documentation | Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit. ifrs-full | DisclosureOfImpairmentOfAssetsExplanatory | Text block | label | Disclosure of impairment of assets [text block] | IAS 36 – Disclosure Disclosure documentation | The entire disclosure for the impairment of assets. ifrs-full | DisclosureOfIncomeTaxExplanatory | Text block | label | Disclosure of income tax [text block] | IAS 12 – Disclosure Disclosure documentation | The entire disclosure for income taxes. ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory | Text block | label | Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] | IFRS 2.47 b Disclosure documentation | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (i.e. other than share options). ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory | Text block | label | Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] | IFRS 2.47 c Disclosure documentation | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified. ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory | Text block | label | Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] | IFRS 2.47 a Disclosure documentation | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options. ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract | | label | Disclosure of information about activities subject to rate regulation [abstract] | ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory | Text block | label | Disclosure of information about activities subject to rate regulation [text block] | IFRS 14 – Explanation of activities subject to rate regulation Disclosure documentation | The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems | Line items | label | Disclosure of information about activities subject to rate regulation [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable | Table | label | Disclosure of information about activities subject to rate regulation [table] | IFRS 14 – Explanation of activities subject to rate regulation Disclosure documentation | Schedule disclosing information related to activities subject to rate regulation. ifrs-full | DisclosureOfInformationAboutAgriculturalProduceAbstract | | label | Disclosure of information about agricultural produce [abstract] | ifrs-full | DisclosureOfInformationAboutAgriculturalProduceExplanatory | Text block | label | Disclosure of information about agricultural produce [text block] | IAS 41.46 b (ii) Disclosure documentation | The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets] ifrs-full | DisclosureOfInformationAboutAgriculturalProduceLineItems | Line items | label | Disclosure of information about agricultural produce [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutAgriculturalProduceTable | Table | label | Disclosure of information about agricultural produce [table] | IAS 41.46 b (ii) Disclosure documentation | Schedule disclosing information related to agricultural produce. ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract | | label | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract] | ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory | Text block | label | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] | IFRS 14 – Explanation of recognised amounts Disclosure documentation | The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems | Line items | label | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable | Table | label | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] | IFRS 14 – Explanation of recognised amounts Disclosure documentation | Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract | | label | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract] | ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory | Text block | label | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] | IFRS 7.24C Disclosure documentation | The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems | Line items | label | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable | Table | label | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] | IFRS 7.24C Disclosure documentation | Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting. ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract | | label | Disclosure of information about consolidated structured entities [abstract] | ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory | Text block | label | Disclosure of information about consolidated structured entities [text block] | IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure documentation | The disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]] ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems | Line items | label | Disclosure of information about consolidated structured entities [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable | Table | label | Disclosure of information about consolidated structured entities [table] | IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure documentation | Schedule disclosing information related to consolidated structured entities. ifrs-full | DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory | Text block | label | 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 a Disclosure, IAS 1.76ZA b Disclosure documentation | 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. ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract | | label | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract] | ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory | Text block | label | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] | IFRS 7.24G Disclosure documentation | The disclosure of information about credit exposures designated as measured at fair value through profit or loss. ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems | Line items | label | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable | Table | label | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table] | IFRS 7.24G Disclosure documentation | Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss. ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block] | IFRS 17.131 Disclosure documentation | The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table] | IFRS 17.131 Disclosure documentation | Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfInformationAboutDefinedBenefitPlansAbstract | | label | Disclosure of information about defined benefit plans [abstract] | ifrs-full | DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory | Text block | label | Disclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block] | IFRS 7.24I Disclosure, IFRS 7.24J Disclosure documentation | The disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy. ifrs-full | DisclosureOfInformationAboutEmployeesExplanatory | Text block | label | Disclosure of information about employees [text block] | IAS 1.10 e Common practice documentation | The disclosure of information about employees. ifrs-full | DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory | Text block | label | Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block] | IFRS 7.24H Disclosure documentation | The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform. ifrs-full | DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract | | label | Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract] | ifrs-full | DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory | Text block | label | Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block] | IFRS 17.109A Disclosure documentation | The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)] ifrs-full | DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems | Line items | label | Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable | Table | label | Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table] | IFRS 17.109A Disclosure documentation | Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows. ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract | | label | Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract] | ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory | Text block | label | Disclosure of information about expected recognition of contractual service margin in profit or loss [text block] | IFRS 17.109 Disclosure documentation | The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]] ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems | Line items | label | Disclosure of information about expected recognition of contractual service margin in profit or loss [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable | Table | label | Disclosure of information about expected recognition of contractual service margin in profit or loss [table] | IFRS 17.109 Disclosure documentation | Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss. ifrs-full | DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory | Text block | label | Disclosure of information about interests in structured entity [text block] | IFRS 12.26 Disclosure documentation | The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed. ifrs-full | DisclosureOfInformationAboutKeyManagementPersonnelExplanatory | Text block | label | Disclosure of information about key management personnel [text block] | IAS 1.10 e Common practice documentation | The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] ifrs-full | DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory | Text block | label | Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block] | IFRS 12.B26 e Example documentation | The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]] ifrs-full | DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory | Text block | label | Disclosure of information about maturity profile of defined benefit obligation [text block] | IAS 19.147 c Disclosure documentation | The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory | Text block | label | Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] | IFRS 15.126 c Disclosure documentation | The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory | Text block | label | Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] | IFRS 15.126 b Disclosure documentation | The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory | Text block | label | Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] | IFRS 15.126 a Disclosure documentation | The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory | Text block | label | Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] | IFRS 15.126 d Disclosure documentation | The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers. ifrs-full | DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory | Text block | label | Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of COVID-19 pandemic [text block] | IFRS 16.60A a Disclosure documentation | The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. ifrs-full | DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract | | label | Disclosure of information about non-current liabilities with covenants [abstract] | ifrs-full | DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory | Text block | label | Disclosure of information about non-current liabilities with covenants [text block] | IAS 1.76ZA Disclosure documentation | 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. ifrs-full | DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems | Line items | label | Disclosure of information about non-current liabilities with covenants [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable | Table | label | Disclosure of information about non-current liabilities with covenants [table] | IAS 1.76ZA Disclosure documentation | Schedule disclosing 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. ifrs-full | DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract | | label | Disclosure of information about Pillar Two income taxes [abstract] | ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract | | label | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract] | ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory | Text block | label | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] | IFRS 7.23A Disclosure documentation | The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]] ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems | Line items | label | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable | Table | label | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table] | IFRS 7.23A Disclosure documentation | Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows. ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract | | label | Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract] | ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory | Text block | label | Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] | IFRS 12.19F Disclosure documentation | The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems | Line items | label | Disclosure of information about unconsolidated structured entities controlled by investment entity [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable | Table | label | Disclosure of information about unconsolidated structured entities controlled by investment entity [table] | IFRS 12.19F Disclosure documentation | Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity. ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract | | label | Disclosure of information about unconsolidated subsidiaries [abstract] | ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory | Text block | label | Disclosure of information about unconsolidated subsidiaries [text block] | IFRS 12.19B Disclosure documentation | The disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems | Line items | label | Disclosure of information about unconsolidated subsidiaries [line items] | documentation | 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. ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable | Table | label | Disclosure of information about unconsolidated subsidiaries [table] | IFRS 12.19B Disclosure documentation | Schedule disclosing information related to unconsolidated subsidiaries. ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract | | label | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract] | ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory | Text block | label | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] | IAS 36.130 Disclosure documentation | The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Total for all cash-generating units [member]] ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems | Line items | label | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] | documentation | 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.

ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable | Table | label | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table] | IAS 36.130 Disclosure documentation | Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed. ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract | | label | Disclosure of information for cash-generating units [abstract] | ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory | Text block | label | Disclosure of information for cash-generating units [text block] | IAS 36.134 Disclosure documentation | The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems | Line items | label | Disclosure of information for cash-generating units [line items] | documentation | 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. ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable | Table | label | Disclosure of information for cash-generating units [table] | IAS 36.134 Disclosure documentation | Schedule disclosing information related to cash-generating units. ifrs-full | DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory | Text block | label | Disclosure of information relating to supplier finance arrangements [text block] | IAS 7.44F Disclosure documentation | The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk. ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory | Text block | label | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] | IFRS 13.94 Disclosure documentation | The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position. ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory | Text block | label | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block] | IFRS 13.94 Disclosure documentation | The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position. ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory | Text block | label | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block] | IFRS 13.94 Disclosure documentation | The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position. ifrs-full | DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory | Text block | label | Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] | IAS 7.44A Disclosure documentation | The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities] ifrs-full | DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory | Text block | label | Disclosure of information when currency is not exchangeable into another currency [text block] | Effective 2025-01-01 IAS 21.57A Disclosure documentation | The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows. ifrs-full | DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory | Text block | label | Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block] | Effective 2025-01-01 IAS 21.A20 Disclosure documentation | The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | | label | Disclosure of initial application of standards or interpretations [abstract] | ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems | Line items | label | Disclosure of initial application of standards or interpretations [line items] | documentation | 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. ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable | Table | label | Disclosure of initial application of standards or interpretations [table] | IAS 8.28 Disclosure documentation | Schedule disclosing information related to the initial application of standards or interpretations. ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block] | IFRS 17.117 a Disclosure documentation | The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17. ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table] | IFRS 17.117 a Disclosure documentation | Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17. ifrs-full | DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract | | label | Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract] | ifrs-full | DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023 | Text block | label | Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block] | IAS 33.70 c Disclosure documentation | The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented. ifrs-full | DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems | Line items | label | Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items] | documentation | 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. ifrs-full | DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable | Table | label | Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table] | IAS 33.70 c Common practice documentation | Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share. ifrs-full | DisclosureOfInsuranceContractsExplanatory | Text block | label | Disclosure of insurance contracts [text block] | IFRS 17 – Disclosure Disclosure documentation | The entire disclosure for insurance contracts. ifrs-full | DisclosureOfInsurancePremiumRevenueExplanatory | Text block | label | Disclosure of insurance premium revenue [text block] | IAS 1.10 e Common practice documentation | The disclosure of insurance premium revenue. [Refer: Revenue] ifrs-full | DisclosureOfIntangibleAssetsAbstract | | label | Disclosure of detailed information about intangible assets [abstract] | ifrs-full | DisclosureOfIntangibleAssetsAndGoodwillExplanatory | Text block | label | Disclosure of intangible assets and goodwill [text block] | IAS 1.10 e Common practice documentation | The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full | DisclosureOfIntangibleAssetsExplanatory | Text block | label | Disclosure of intangible assets [text block] | IAS 38 – Disclosure Disclosure documentation | The entire disclosure for intangible assets. ifrs-full | DisclosureOfIntangibleAssetsLineItems | Line items | label | Disclosure of detailed information about intangible assets [line items] | documentation | 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. ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityAbstract | | label | Disclosure of intangible assets material to entity [abstract] | ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityExplanatory | Text block | label | Disclosure of intangible assets material to entity [text block] | IAS 38.122 b Disclosure documentation | The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityLineItems | Line items | label | Disclosure of intangible assets material to entity [line items] | documentation | 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. ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityTable | Table | label | Disclosure of intangible assets material to entity [table] | IAS 38.122 b Disclosure documentation | Schedule disclosing information related to intangible assets that are material to the entity. ifrs-full | DisclosureOfIntangibleAssetsTable | Table | label | Disclosure of detailed information about intangible assets [table] | IAS 38.118 Disclosure documentation | Schedule disclosing information related to details of intangible assets. ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract | | label | Disclosure of intangible assets with indefinite useful life [abstract] | ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory | Text block | label | Disclosure of intangible assets with indefinite useful life [text block] | IAS 38.122 a Disclosure documentation | The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems | Line items | label | Disclosure of intangible assets with indefinite useful life [line items] | documentation | 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. ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable | Table | label | Disclosure of intangible assets with indefinite useful life [table] | IAS 38.122 a Disclosure documentation | Schedule disclosing information related to intangible assets with an indefinite useful life. ifrs-full | DisclosureOfInterestExpenseExplanatory | Text block | label | Disclosure of interest expense [text block] | IAS 1.10 e Common practice documentation | The disclosure of interest expense. [Refer: Interest expense] ifrs-full | DisclosureOfInterestIncomeExpenseExplanatory | Text block | label | Disclosure of interest income (expense) [text block] | IAS 1.10 e Common practice documentation | The disclosure of interest income and expense. [Refer: Interest income (expense)] ifrs-full | DisclosureOfInterestIncomeExplanatory | Text block | label | Disclosure of interest income [text block] | IAS 1.10 e Common practice documentation | The disclosure of interest income. [Refer: Interest income] ifrs-full | DisclosureOfInterestInFundsExplanatory | Text block | label | Disclosure of interest in funds [text block] | IFRIC 5 – Consensus Disclosure documentation | The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. ifrs-full | DisclosureOfInterestsInAssociatesExplanatory | Text block | label | Disclosure of interests in associates [text block] | IFRS 12.2 b (ii) Disclosure documentation | The disclosure of interests in associates. [Refer: Total for all associates [member]] ifrs-full | DisclosureOfInterestsInJointArrangementsExplanatory | Text block | label | Disclosure of interests in joint arrangements [text block] | IFRS 12.2 b (ii) Disclosure documentation | The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. ifrs-full | DisclosureOfInterestsInOtherEntitiesExplanatory | Text block | label | Disclosure of interests in other entities [text block] | IFRS 12.1 Disclosure documentation | The entire disclosure for interests in other entities. ifrs-full | DisclosureOfInterestsInSubsidiariesExplanatory | Text block | label | Disclosure of interests in subsidiaries [text block] | IFRS 12.2 b (i) Disclosure documentation | The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory | Text block | label | Disclosure of interests in unconsolidated structured entities [text block] | IFRS 12.2 b (iii) Disclosure documentation | The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | DisclosureOfInterimFinancialReportingExplanatory | Text block | label | Disclosure of information about interim financial reporting [text block] | IAS 34 – Content of an interim financial report Disclosure documentation | The disclosure of information about interim financial reporting. ifrs-full | DisclosureOfInternalCreditExposuresAbstract | | label | Disclosure of internal credit grades [abstract] | ifrs-full | DisclosureOfInternalCreditExposuresExplanatory | Text block | label | Disclosure of internal credit grades [text block] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]] ifrs-full | DisclosureOfInternalCreditExposuresLineItems | Line items | label | Disclosure of internal credit grades [line items] | documentation | 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. ifrs-full | DisclosureOfInternalCreditExposuresTable | Table | label | Disclosure of internal credit grades [table] | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Schedule disclosing information related to internal credit grades. ifrs-full | DisclosureOfInventoriesExplanatory | Text block | label | Disclosure of inventories [text block] | IAS 2 – Disclosure Disclosure documentation | The entire disclosure for inventories. ifrs-full | DisclosureOfInvestmentContractsLiabilitiesExplanatory | Text block | label | Disclosure of investment contracts liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] ifrs-full | DisclosureOfInvestmentEntitiesExplanatory | Text block | label | Disclosure of investment entities [text block] | IFRS 12 – Investment entity status Disclosure documentation | The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. ifrs-full | DisclosureOfInvestmentPropertyAbstract | | label | Disclosure of detailed information about investment property [abstract] | ifrs-full | DisclosureOfInvestmentPropertyExplanatory | Text block | label | Disclosure of investment property [text block] | IAS 40 – Disclosure Disclosure documentation | The entire disclosure for investment property. ifrs-full | DisclosureOfInvestmentPropertyLineItems | Line items | label | Disclosure of detailed information about investment property [line items] | documentation | 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. ifrs-full | DisclosureOfInvestmentPropertyTable | Table | label | Disclosure of detailed information about investment property [table] | IAS 40.32A Disclosure documentation | Schedule disclosing information related to details of investment property. ifrs-full | DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory | Text block | label | Disclosure of investments accounted for using equity method [text block] | IAS 1.10 e Common practice documentation | The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full | DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory | Text block | label | Disclosure of investments other than investments accounted for using equity method [text block] | IAS 1.10 e Common practice documentation | The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] ifrs-full | DisclosureOfIssuedCapitalExplanatory | Text block | label | Disclosure of issued capital [text block] | IAS 1.10 e Common practice documentation | The disclosure of issued capital. [Refer: Issued capital] ifrs-full | DisclosureOfJointOperationsAbstract | | label | Disclosure of joint operations [abstract] | ifrs-full | DisclosureOfJointOperationsExplanatory | Text block | label | Disclosure of joint operations [text block] | IFRS 12.B4 c Disclosure documentation | The disclosure of joint operations. [Refer: Total for all joint operations [member]] ifrs-full | DisclosureOfJointOperationsLineItems | Line items | label | Disclosure of joint operations [line items] | documentation | 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. ifrs-full | DisclosureOfJointOperationsTable | Table | label | Disclosure of joint operations [table] | IFRS 12.B4 c Disclosure documentation | Schedule disclosing information related to joint operations. ifrs-full | DisclosureOfJointVenturesAbstract | | label | Disclosure of joint ventures [abstract] | ifrs-full | DisclosureOfJointVenturesExplanatory | Text block | label | Disclosure of joint ventures [text block] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure documentation | The disclosure of joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | DisclosureOfJointVenturesLineItems | Line items | label | Disclosure of joint ventures [line items] | documentation | 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. ifrs-full | DisclosureOfJointVenturesTable | Table | label | Disclosure of joint ventures [table] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure documentation | Schedule disclosing information related to joint ventures. ifrs-full | DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory | Text block | label | Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block] | IAS 12.88C Disclosure, IAS 12.88D Disclosure documentation | The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation. ifrs-full | DisclosureOfLeasePrepaymentsExplanatory | Text block | label | Disclosure of lease prepayments [text block] | IAS 1.10 e Common practice documentation | The disclosure of lease prepayments. [Refer: Prepayments] ifrs-full | DisclosureOfLeasesExplanatory | Text block | label | Disclosure of leases [text block] | IFRS 16 – Disclosure Disclosure, IFRS 16 – Presentation Disclosure documentation | The entire disclosure for leases. ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract | | label | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract] | ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory | Text block | label | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] | IFRS 13.98 Disclosure documentation | The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]] ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems | Line items | label | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items] | documentation | 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. ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable | Table | label | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table] | IFRS 13.98 Disclosure documentation | Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. ifrs-full | DisclosureOfLiquidityRiskExplanatory | Text block | label | Disclosure of liquidity risk [text block] | IAS 1.10 e Common practice documentation | The disclosure of liquidity risk. [Refer: Liquidity risk [member]] ifrs-full | DisclosureOfLoansAndAdvancesToBanksExplanatory | Text block | label | Disclosure of loans and advances to banks [text block] | IAS 1.10 e Common practice documentation | The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] ifrs-full | DisclosureOfLoansAndAdvancesToCustomersExplanatory | Text block | label | Disclosure of loans and advances to customers [text block] | IAS 1.10 e Common practice documentation | The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] ifrs-full | DisclosureOfMajorCustomersAbstract | | label | Disclosure of major customers [abstract] | ifrs-full | DisclosureOfMajorCustomersLineItems | Line items | label | Disclosure of major customers [line items] | documentation | 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. ifrs-full | DisclosureOfMajorCustomersTable | Table | label | Disclosure of major customers [table] | IFRS 8.34 Disclosure documentation | Schedule disclosing information related to the entity’s major customers. ifrs-full | DisclosureOfMarketRiskExplanatory | Text block | label | Disclosure of market risk [text block] | IAS 1.10 e Common practice documentation | The disclosure of market risk. [Refer: Market risk [member]] ifrs-full | DisclosureOfMaterialAccountingPolicyInformationExplanatory | Text block | label | Disclosure of material accounting policy information [text block] | IAS 1.117 Disclosure documentation | The entire disclosure of material accounting policy information applied by the entity. ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract | | label | Disclosure of maturity analysis for derivative financial liabilities [abstract] | ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems | Line items | label | Disclosure of maturity analysis for derivative financial liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable | Table | label | Disclosure of maturity analysis for derivative financial liabilities [table] | IFRS 7.39 b Disclosure documentation | Schedule disclosing information related to the maturity analysis for derivative financial liabilities. ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract | | label | Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract] | ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory | Text block | label | Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block] | IFRS 7.B11E Disclosure documentation | The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]] ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems | Line items | label | Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable | Table | label | Disclosure of maturity analysis for financial assets held for managing liquidity risk [table] | IFRS 7.B11E Disclosure documentation | Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk. ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block] | IFRS 17.132 b Disclosure documentation | The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table] | IFRS 17.132 b Disclosure documentation | Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract | | label | Disclosure of maturity analysis for non-derivative financial liabilities [abstract] | ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems | Line items | label | Disclosure of maturity analysis for non-derivative financial liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable | Table | label | Disclosure of maturity analysis for non-derivative financial liabilities [table] | IFRS 7.39 a Disclosure documentation | Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities. ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract | | label | Disclosure of maturity analysis of finance lease payments receivable [abstract] | ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory | Text block | label | Disclosure of maturity analysis of finance lease payments receivable [text block] | IFRS 16.94 Disclosure documentation | The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems | Line items | label | Disclosure of maturity analysis of finance lease payments receivable [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable | Table | label | Disclosure of maturity analysis of finance lease payments receivable [table] | IFRS 16.94 Disclosure documentation | Schedule disclosing information related to the maturity analysis of finance lease payments receivable. ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract | | label | Disclosure of maturity analysis of operating lease payments [abstract] | ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory | Text block | label | Disclosure of maturity analysis of operating lease payments [text block] | IFRS 16.97 Disclosure documentation | The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems | Line items | label | Disclosure of maturity analysis of operating lease payments [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable | Table | label | Disclosure of maturity analysis of operating lease payments [table] | IFRS 16.97 Disclosure documentation | Schedule disclosing information related to the maturity analysis of operating lease payments. ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory | Text block | label | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block] | IFRS 7.42E e Disclosure documentation | The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract | | label | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract] | ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems | Line items | label | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items] | documentation | 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. ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable | Table | label | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table] | IFRS 7.42E e Disclosure documentation | Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets. ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract | | label | Disclosure of nature and extent of risks arising from financial instruments [abstract] | ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory | Text block | label | Disclosure of nature and extent of risks arising from financial instruments [text block] | IFRS 7.31 Disclosure documentation | The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]] ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems | Line items | label | Disclosure of nature and extent of risks arising from financial instruments [line items] | documentation | 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. ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable | Table | label | Disclosure of nature and extent of risks arising from financial instruments [table] | IFRS 7.33 Disclosure, IFRS 7.34 Disclosure documentation | Schedule disclosing information related to the nature and extent of risks arising from financial instruments. ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure documentation | The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure documentation | Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory | Text | label | Description of nature of potential income tax consequences that would result from payment of dividend | IAS 12.82A Disclosure documentation | The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] ifrs-full | DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory | Text block | label | Disclosure of net asset value attributable to unit-holders [text block] | IAS 1.10 e Common practice documentation | The disclosure of the net asset value attributable to unit-holders. ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetAbstract | | label | Disclosure of net defined benefit liability (asset) [abstract] | ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory | Text block | label | Disclosure of net defined benefit liability (asset) [text block] | IAS 19.140 a Disclosure documentation | The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | Line items | label | Disclosure of net defined benefit liability (asset) [line items] | documentation | 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. ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetTable | Table | label | Disclosure of net defined benefit liability (asset) [table] | IAS 19.140 a Disclosure documentation | Schedule disclosing information related to the net defined benefit liability (asset). ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract | | label | Disclosure of non-adjusting events after reporting period [abstract] | ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory | Text block | label | Disclosure of non-adjusting events after reporting period [text block] | IAS 10.21 Disclosure documentation | The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems | Line items | label | Disclosure of non-adjusting events after reporting period [line items] | documentation | 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. ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodTable | Table | label | Disclosure of non-adjusting events after reporting period [table] | IAS 10.21 Disclosure documentation | Schedule disclosing information related to non-adjusting events after the reporting period. ifrs-full | DisclosureOfNoncontrollingInterestsExplanatory | Text block | label | Disclosure of non-controlling interests [text block] | IAS 1.10 e Common practice documentation | The disclosure of non-controlling interests. [Refer: Non-controlling interests] ifrs-full | DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory | Text block | label | Disclosure of non-current assets held for sale and discontinued operations [text block] | IFRS 5 – Presentation and disclosure Disclosure documentation | The entire disclosure for non-current assets held for sale and discontinued operations. ifrs-full | DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory | Text block | label | Disclosure of non-current assets or disposal groups classified as held for sale [text block] | IAS 1.10 e Common practice documentation | 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] ifrs-full | DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory | Text block | label | Disclosure of number and weighted average exercise prices of other equity instruments [text block] | IFRS 2.45 Common practice documentation | The disclosure of the number and weighted average exercise prices of other equity instruments (i.e. other than share options). ifrs-full | DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory | Text block | label | Disclosure of number and weighted average exercise prices of share options [text block] | IFRS 2.45 b Disclosure documentation | The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract | | label | Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract] | ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory | Text block | label | Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] | IFRS 2.45 d Disclosure documentation | The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems | Line items | label | Disclosure of number and weighted average remaining contractual life of outstanding share options [line items] | documentation | 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. ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable | Table | label | Disclosure of number and weighted average remaining contractual life of outstanding share options [table] | IFRS 2.45 d Disclosure documentation | Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options. ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract | | label | Disclosure of objectives, policies and processes for managing capital [abstract] | ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory | Text block | label | Disclosure of objectives, policies and processes for managing capital [text block] | IAS 1.134 Disclosure documentation | The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital. ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems | Line items | label | Disclosure of objectives, policies and processes for managing capital [line items] | documentation | 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. ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable | Table | label | Disclosure of objectives, policies and processes for managing capital [table] | IAS 1.136 Disclosure documentation | Schedule disclosing information related to the objectives, policies and processes for managing capital. ifrs-full | DisclosureOfOffsettingOfFinancialAssetsAbstract | | label | Disclosure of offsetting of financial assets [abstract] | ifrs-full | DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory | Text block | label | Disclosure of offsetting of financial assets and financial liabilities [text block] | IFRS 7 – Offsetting financial assets and financial liabilities Disclosure documentation | The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets;

Financial liabilities] ifrs-full | DisclosureOfOffsettingOfFinancialAssetsExplanatory | Text block | label | Disclosure of offsetting of financial assets [text block] | IFRS 7.13C Disclosure documentation | The disclosure of the offsetting of financial assets. [Refer: Financial assets] ifrs-full | DisclosureOfOffsettingOfFinancialAssetsLineItems | Line items | label | Disclosure of offsetting of financial assets [line items] | documentation | 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. ifrs-full | DisclosureOfOffsettingOfFinancialAssetsTable | Table | label | Disclosure of offsetting of financial assets [table] | IFRS 7.13C Disclosure documentation | Schedule disclosing information related to the offsetting of financial assets. ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesAbstract | | label | Disclosure of offsetting of financial liabilities [abstract] | ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory | Text block | label | Disclosure of offsetting of financial liabilities [text block] | IFRS 7.13C Disclosure documentation | The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesLineItems | Line items | label | Disclosure of offsetting of financial liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesTable | Table | label | Disclosure of offsetting of financial liabilities [table] | IFRS 7.13C Disclosure documentation | Schedule disclosing information related to the offsetting of financial liabilities. ifrs-full | DisclosureOfOperatingSegmentsAbstract | | label | Disclosure of operating segments [abstract] | ifrs-full | DisclosureOfOperatingSegmentsExplanatory | Text block | label | Disclosure of operating segments [text block] | IFRS 8.23 Disclosure documentation | The disclosure of operating segments. [Refer: Operating segments [member]] ifrs-full | DisclosureOfOperatingSegmentsLineItems | Line items | label | Disclosure of operating segments [line items] | documentation | 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. ifrs-full | DisclosureOfOperatingSegmentsTable | Table | label | Disclosure of operating segments [table] | IFRS 8.23 Disclosure documentation | Schedule disclosing information related to operating segments. ifrs-full | DisclosureOfOtherAssetsExplanatory | Text block | label | Disclosure of other assets [text block] | IAS 1.10 e Common practice documentation | The disclosure of other assets. [Refer: Other assets] ifrs-full | DisclosureOfOtherCurrentAssetsExplanatory | Text block | label | Disclosure of other current assets [text block] | IAS 1.10 e Common practice documentation | The disclosure of other current assets. [Refer: Other current assets] ifrs-full | DisclosureOfOtherCurrentLiabilitiesExplanatory | Text block | label | Disclosure of other current liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of other current liabilities. [Refer: Other current liabilities] ifrs-full | DisclosureOfOtherLiabilitiesExplanatory | Text block | label | Disclosure of other liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of other liabilities. [Refer: Other liabilities] ifrs-full | DisclosureOfOtherNoncurrentAssetsExplanatory | Text block | label | Disclosure of other non-current assets [text block] | IAS 1.10 e Common practice documentation | The disclosure of other non-current assets. [Refer: Other non-current assets] ifrs-full | DisclosureOfOtherNoncurrentLiabilitiesExplanatory | Text block | label | Disclosure of other non-current liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] ifrs-full | DisclosureOfOtherOperatingExpenseExplanatory | Text block | label | Disclosure of other operating expense [text block] | IAS 1.10 e Common practice documentation | The disclosure of other operating expense. [Refer: Other operating income (expense)] ifrs-full | DisclosureOfOtherOperatingIncomeExpenseExplanatory | Text block | label | Disclosure of other operating income (expense) [text block] | IAS 1.10 e Common practice documentation | The disclosure of other operating income or expense. [Refer: Other operating income (expense)] ifrs-full | DisclosureOfOtherOperatingIncomeExplanatory | Text block | label | Disclosure of other operating income [text block] | IAS 1.10 e Common practice documentation | The disclosure of other operating income. [Refer: Other operating income (expense)] ifrs-full | DisclosureOfOtherProvisionsAbstract | | label | Disclosure of other provisions [abstract] | ifrs-full | DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory | Text block | label | Disclosure of other provisions, contingent liabilities and contingent assets [text block] | IAS 37 – Disclosure Disclosure documentation | The entire disclosure for other provisions, contingent liabilities and contingent assets. ifrs-full | DisclosureOfOtherProvisionsExplanatory | Text block | label | Disclosure of other provisions [text block] | IAS 37.84 Disclosure documentation | The disclosure of other provisions. [Refer: Other provisions] ifrs-full | DisclosureOfOtherProvisionsLineItems | Line items | label | Disclosure of other provisions [line items] | documentation | 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. ifrs-full | DisclosureOfOtherProvisionsTable | Table | label | Disclosure of other provisions [table] | IAS 37.84 Disclosure documentation | Schedule disclosing information related to other provisions. ifrs-full | DisclosureOfPerformanceObligationsAbstract | | label | Disclosure of performance obligations [abstract] | ifrs-full | DisclosureOfPerformanceObligationsExplanatory | Text block | label | Disclosure of performance obligations [text block] | IFRS 15.119 Disclosure documentation | The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]] ifrs-full | DisclosureOfPerformanceObligationsLineItems | Line items | label | Disclosure of performance obligations [line items] | documentation | 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. ifrs-full | DisclosureOfPerformanceObligationsTable | Table | label | Disclosure of performance obligations [table] | IFRS 15.119 Disclosure documentation | Schedule disclosing information related to performance obligations in contracts with customers. ifrs-full | DisclosureOfPrepaymentsAndOtherAssetsExplanatory | Text block | label | Disclosure of prepayments and other assets [text block] | IAS 1.10 e Common practice documentation | The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] ifrs-full | DisclosureOfProductsAndServicesAbstract | | label | Disclosure of products and services [abstract] | ifrs-full | DisclosureOfProductsAndServicesExplanatory | Text block | label | Disclosure of products and services [text block] | IFRS 8.32 Disclosure documentation | The disclosure of the entity’s products and services. [Refer: Products and services [domain]] ifrs-full | DisclosureOfProductsAndServicesLineItems | Line items | label | Disclosure of products and services [line items] | documentation | 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. ifrs-full | DisclosureOfProductsAndServicesTable | Table | label | Disclosure of products and services [table] | IFRS 8.32 Disclosure documentation | Schedule disclosing information related to the entity’s products and services. ifrs-full | DisclosureOfProfitLossFromOperatingActivitiesExplanatory | Text block | label | Disclosure of profit (loss) from operating activities [text block] | IAS 1.10 e Common practice documentation | The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] ifrs-full | DisclosureOfPropertyPlantAndEquipmentAbstract | | label | Disclosure of detailed information about property, plant and equipment [abstract] | ifrs-full | DisclosureOfPropertyPlantAndEquipmentExplanatory | Text block | label | Disclosure of property, plant and equipment [text block] | IAS 16 – Disclosure Disclosure documentation | The entire disclosure for property, plant and equipment. ifrs-full | DisclosureOfPropertyPlantAndEquipmentLineItems | Line items | label | Disclosure of detailed information about property, plant and equipment [line items] | documentation | 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. ifrs-full | DisclosureOfPropertyPlantAndEquipmentTable | Table | label | Disclosure of detailed information about property, plant and equipment [table] | IAS 16.73 Disclosure documentation | Schedule disclosing information related to details of property, plant and equipment. ifrs-full | DisclosureOfProvisionMatrixAbstract | | label | Disclosure of provision matrix [abstract] | ifrs-full | DisclosureOfProvisionMatrixExplanatory | Text block | label | Disclosure of provision matrix [text block] | IFRS 7.35N Example documentation | The disclosure of the provision matrix. ifrs-full | DisclosureOfProvisionMatrixLineItems | Line items | label | Disclosure of provision matrix [line items] | documentation | 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. ifrs-full | DisclosureOfProvisionMatrixTable | Table | label | Disclosure of provision matrix [table] | IFRS 7.35N Example documentation | Schedule disclosing information related to the provision matrix. ifrs-full | DisclosureOfProvisionsExplanatory | Text block | label | Disclosure of provisions [text block] | IAS 1.10 e Common practice documentation | The disclosure of provisions. [Refer: Provisions] ifrs-full | DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory | Text block | label | Disclosure of qualitative information about application of classification overlay and impairment requirements [text block] | IFRS 17.C28E a Disclosure documentation | The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied. ifrs-full | DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory | Text block | label | Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block] | Effective 2025-01-01 IAS 21.A19 f Disclosure documentation | The disclosure of qualitative information about each type of risk to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk. ifrs-full | DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract | | label | Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract] | ifrs-full | DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory | Text block | label | Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block] | IFRS 7.24J b Disclosure documentation | The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate. ifrs-full | DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems | Line items | label | Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items] | documentation | 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. ifrs-full | DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable | Table | label | Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table] | IFRS 7.24J b Disclosure documentation | Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate. ifrs-full | DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract | | label | Disclosure of quantitative information about leases for lessee [abstract] | ifrs-full | DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract | | label | Disclosure of quantitative information about leases for lessor [abstract] | ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract | | label | Disclosure of quantitative information about right-of-use assets [abstract] | ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory | Text block | label | Disclosure of quantitative information about right-of-use assets [text block] | IFRS 16.53 Disclosure documentation | The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems | Line items | label | Disclosure of quantitative information about right-of-use assets [line items] | documentation | 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. ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable | Table | label | Disclosure of quantitative information about right-of-use assets [table] | IFRS 16.53 Disclosure documentation | Schedule disclosing information related to right-of-use assets. ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract | | label | Disclosure of range of exercise prices of outstanding share options [abstract] | ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory | Text block | label | Disclosure of range of exercise prices of outstanding share options [text block] | IFRS 2.45 d Disclosure documentation | The disclosure of the range of exercise prices for outstanding share options. ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems | Line items | label | Disclosure of range of exercise prices of outstanding share options [line items] | documentation | 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. ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable | Table | label | Disclosure of range of exercise prices of outstanding share options [table] | IFRS 2.45 d Disclosure documentation | Schedule disclosing information related to the range of exercise prices of outstanding share options. ifrs-full | DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract | | label | Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract] | ifrs-full | DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | Text block | label | Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block] | IAS 7.44H b (iii) Disclosure documentation | The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement. ifrs-full | DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems | Line items | label | Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items] | documentation | 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. ifrs-full | DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable | Table | label | Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table] | IAS 7.44H b (iii) Disclosure documentation | Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement. ifrs-full | DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory | Text block | label | Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block] | IFRS 12.B26 d Example documentation | The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities. ifrs-full | DisclosureOfReclassificationOfFinancialAssetsAbstract | | label | Disclosure of reclassification of financial assets [abstract] | ifrs-full | DisclosureOfReclassificationOfFinancialAssetsExplanatory | Text block | label | Disclosure of reclassification of financial assets [text block] | IFRS 7.12B Disclosure documentation | The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] ifrs-full | DisclosureOfReclassificationOfFinancialAssetsLineItems | Line items | label | Disclosure of reclassification of financial assets [line items] | documentation | 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. ifrs-full | DisclosureOfReclassificationOfFinancialAssetsTable | Table | label | Disclosure of reclassification of financial assets [table] | IFRS 7.12B Disclosure documentation | Schedule disclosing information related to the reclassification of financial assets. ifrs-full | DisclosureOfReclassificationOfFinancialInstrumentsExplanatory | Text block | label | Disclosure of reclassification of financial instruments [text block] | IAS 1.10 e Common practice documentation | The disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationAbstract | | label | Disclosure of reclassifications or changes in presentation [abstract] | ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationExplanatory | Text block | label | Disclosure of reclassifications or changes in presentation [text block] | IAS 1.41 Disclosure documentation | The disclosure of reclassifications or changes in the presentation of items in the financial statements. ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationLineItems | Line items | label | Disclosure of reclassifications or changes in presentation [line items] | documentation | 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. ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationTable | Table | label | Disclosure of reclassifications or changes in presentation [table] | IAS 1.41 Disclosure documentation | Schedule disclosing information related to reclassifications or changes in presentation. ifrs-full | DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory | Text block | label | Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block] | IFRS 11.C12 b Disclosure documentation | The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. ifrs-full | DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory | Text block | label | Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] | IFRS 11.C10 Disclosure documentation | The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. ifrs-full | DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory | Text block | label | Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block] | IFRS 17.105A Disclosure documentation | The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract | | label | Disclosure of reconciliation of changes in biological assets [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory | Text block | label | Disclosure of reconciliation of changes in biological assets [text block] | IAS 41.50 Disclosure documentation | The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems | Line items | label | Disclosure of reconciliation of changes in biological assets [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsTable | Table | label | Disclosure of reconciliation of changes in biological assets [table] | IAS 41.50 Disclosure documentation | Schedule disclosing information related to the reconciliation of changes in biological assets. ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillAbstract | | label | Disclosure of reconciliation of changes in goodwill [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillExplanatory | Text block | label | Disclosure of reconciliation of changes in goodwill [text block] | IFRS 3.B67 d Disclosure documentation | The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillLineItems | Line items | label | Disclosure of reconciliation of changes in goodwill [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillTable | Table | label | Disclosure of reconciliation of changes in goodwill [table] | IFRS 3.B67 d Disclosure documentation | Schedule disclosing information related to the reconciliation of changes in goodwill. ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract | | label | Disclosure of reconciliation of changes in insurance contracts by components [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory | Text block | label | Disclosure of reconciliation of changes in insurance contracts by components [text block] | IFRS 17.101 Disclosure documentation | The disclosure of the reconciliation of changes in insurance contracts by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [domain]] ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems | Line items | label | Disclosure of reconciliation of changes in insurance contracts by components [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable | Table | label | Disclosure of reconciliation of changes in insurance contracts by components [table] | IFRS 17.101 Disclosure documentation | Schedule disclosing information related to the reconciliation of changes in insurance contracts by components. ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract | | label | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory | Text block | label | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block] | IFRS 17.100 Disclosure documentation | The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]] ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems | Line items | label | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable | Table | label | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] | IFRS 17.100 Disclosure documentation | Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract | | label | Disclosure of reconciliation of changes in intangible assets and goodwill [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory | Text block | label | Disclosure of reconciliation of changes in intangible assets and goodwill [text block] | IAS 38.118 Common practice documentation | The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems | Line items | label | Disclosure of reconciliation of changes in intangible assets and goodwill [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable | Table | label | Disclosure of reconciliation of changes in intangible assets and goodwill [table] | IAS 38.118 Common practice documentation | Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill. ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract | | label | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory | Text block | label | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] | IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation | The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems | Line items | label | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable | Table | label | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] | IFRS 7.35H Disclosure, IFRS 7.35I Disclosure documentation | Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. ifrs-full | DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | | label | Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract] | ifrs-full | DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory | Text block | label | Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block] | IAS 16.73 e Common practice documentation | The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets. ifrs-full | DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems | Line items | label | Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable | Table | label | Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table] | IAS 16.73 e Common practice documentation | Schedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets. ifrs-full | DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory | Text block | label | Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | IFRS 7.B46 Disclosure documentation | The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] ifrs-full | DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory | Text block | label | Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | IFRS 7.B46 Disclosure documentation | The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract | | label | Disclosure of reconciliation of liabilities arising from financing activities [abstract] | ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory | Text block | label | Disclosure of reconciliation of liabilities arising from financing activities [text block] | IAS 7.44D Example documentation | The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems | Line items | label | Disclosure of reconciliation of liabilities arising from financing activities [line items] | documentation | 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. ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable | Table | label | Disclosure of reconciliation of liabilities arising from financing activities [table] | IAS 7.44D Example documentation | Schedule disclosing information related to the reconciliation of liabilities arising from financing activities. ifrs-full | DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory | Text block | label | Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] | IFRS 12.B14 b Disclosure documentation | The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Total for all associates [member]] ifrs-full | DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory | Text block | label | Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block] | IFRS 12.B14 b Disclosure documentation | The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Total for all joint ventures [member]] ifrs-full | DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory | Text block | label | Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] | IFRIC 2 – Disclosure Disclosure documentation | The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract | | label | Disclosure of redesignated financial assets and liabilities [abstract] | ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory | Text block | label | Disclosure of redesignated financial assets and liabilities [text block] | IFRS 1.29 Disclosure documentation | The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems | Line items | label | Disclosure of redesignated financial assets and liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable | Table | label | Disclosure of redesignated financial assets and liabilities [table] | IFRS 1.29 Disclosure documentation | Schedule disclosing information related to redesignated financial assets and liabilities. ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract | | label | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract] | ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory | Text block | label | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block] | IFRS 17.C32 Disclosure documentation | The disclosure of redesignation of financial assets at the date of initial application of IFRS 17. ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems | Line items | label | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table | Table | label | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table] | IFRS 17.C32 Disclosure documentation | Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17. ifrs-full | DisclosureOfRegulatoryDeferralAccountsExplanatory | Text block | label | Disclosure of regulatory deferral accounts [text block] | IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure documentation | The entire disclosure for regulatory deferral accounts. ifrs-full | DisclosureOfReimbursementRightsAbstract | | label | Disclosure of reimbursement rights [abstract] | ifrs-full | DisclosureOfReimbursementRightsExplanatory | Text block | label | Disclosure of reimbursement rights [text block] | IAS 19.140 b Disclosure documentation | The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | DisclosureOfReimbursementRightsLineItems | Line items | label | Disclosure of reimbursement rights [line items] | documentation | 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. ifrs-full | DisclosureOfReimbursementRightsTable | Table | label | Disclosure of reimbursement rights [table] | IAS 19.140 b Disclosure documentation | Schedule disclosing information related to reimbursement rights. ifrs-full | DisclosureOfReinsuranceExplanatory | Text block | label | Disclosure of reinsurance [text block] | IAS 1.10 e Common practice documentation | The disclosure of reinsurance. ifrs-full | DisclosureOfRelatedPartyExplanatory | Text block | label | Disclosure of related party [text block] | IAS 24 – Disclosures Disclosure documentation | The entire disclosure for related parties. ifrs-full | DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory | Text block | label | Disclosure of repurchase and reverse repurchase agreements [text block] | IAS 1.10 e Common practice documentation | The disclosure of repurchase and reverse repurchase agreements. ifrs-full | DisclosureOfResearchAndDevelopmentExpenseExplanatory | Text block | label | Disclosure of research and development expense [text block] | IAS 1.10 e Common practice documentation | The disclosure of research and development expense. [Refer: Research and development expense] ifrs-full | DisclosureOfReservesAndOtherEquityInterestExplanatory | Text block | label | Disclosure of reserves within equity [text block] | IAS 1.79 b Disclosure documentation | The disclosure of reserves within equity. [Refer: Other reserves [member]] ifrs-full | DisclosureOfReservesWithinEquityAbstract | | label | Disclosure of reserves within equity [abstract] | ifrs-full | DisclosureOfReservesWithinEquityLineItems | Line items | label | Disclosure of reserves within equity [line items] | documentation | 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. ifrs-full | DisclosureOfReservesWithinEquityTable | Table | label | Disclosure of reserves within equity [table] | IAS 1.79 b Disclosure documentation | Schedule disclosing information related to reserves within equity. ifrs-full | DisclosureOfRestrictedCashAndCashEquivalentsExplanatory | Text block | label | Disclosure of restricted cash and cash equivalents [text block] | IAS 1.10 e Common practice documentation | The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full | DisclosureOfRevenueExplanatory | Text block | label | Disclosure of revenue [text block] | IAS 1.10 e Common practice documentation | The entire disclosure for revenue. ifrs-full | DisclosureOfRevenueFromContractsWithCustomersExplanatory | Text block | label | Disclosure of revenue from contracts with customers [text block] | IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure documentation | The entire disclosure for revenue from contracts with customers. ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract | | label | Disclosure of risk management strategy related to hedge accounting [abstract] | ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | Text block | label | Disclosure of risk management strategy related to hedge accounting [text block] | Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation | The disclosure of risk management strategy related to hedge accounting. ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems | Line items | label | Disclosure of risk management strategy related to hedge accounting [line items] | documentation | 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. ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable | Table | label | Disclosure of risk management strategy related to hedge accounting [table] | Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation | Schedule disclosing information related to the risk management strategy in relation to hedge accounting. ifrs-full | DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract | | label | Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract] | ifrs-full | DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory | Text block | label | Disclosure of risks to which entity is exposed when currency is not exchangeable [text block] | Effective 2025-01-01 IAS 21.A19 f Disclosure documentation | The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency. ifrs-full | DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems | Line items | label | Disclosure of risks to which entity is exposed when currency is not exchangeable [line items] | documentation | 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. ifrs-full | DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable | Table | label | Disclosure of risks to which entity is exposed when currency is not exchangeable [table] | Effective 2025-01-01 IAS 21.A19 f Disclosure documentation | Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency. ifrs-full | DisclosureOfSegmentsMajorCustomersExplanatory | Text block | label | Disclosure of major customers [text block] | IFRS 8.34 Disclosure documentation | The disclosure of major customers. ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract | | label | Disclosure of sensitivity analysis for actuarial assumptions [abstract] | ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory | Text block | label | Disclosure of sensitivity analysis for actuarial assumptions [text block] | IAS 19.145 Disclosure documentation | The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems | Line items | label | Disclosure of sensitivity analysis for actuarial assumptions [line items] | documentation | 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. ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable | Table | label | Disclosure of sensitivity analysis for actuarial assumptions [table] | IAS 19.145 Disclosure documentation | Schedule disclosing information related to the sensitivity analysis for actuarial assumptions. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract | | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract] | ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory | Text block | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] | IFRS 13.93 h Disclosure documentation | The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems | Line items | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] | documentation | 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. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable | Table | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table] | IFRS 13.93 h Disclosure documentation | Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract | | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract] | ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory | Text block | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block] | IFRS 13.93 h Disclosure documentation | The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems | Line items | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items] | documentation | 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. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable | Table | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table] | IFRS 13.93 h Disclosure documentation | Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract | | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract] | ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory | Text block | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block] | IFRS 13.93 h Disclosure documentation | The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems | Line items | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable | Table | label | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table] | IFRS 13.93 h Disclosure documentation | Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. ifrs-full | DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory | Text block | label | Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] | IFRS 17.129 Disclosure documentation | The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract | | label | Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract] | ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block] | IFRS 17.128 a Disclosure documentation | The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems | Line items | label | Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items] | documentation | 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. ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table | Table | label | Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table] | IFRS 17.128 a Disclosure documentation | Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. ifrs-full | DisclosureOfServiceConcessionArrangementsAbstract | | label | Disclosure of detailed information about service concession arrangements [abstract] | ifrs-full | DisclosureOfServiceConcessionArrangementsExplanatory | Text block | label | Disclosure of service concession arrangements [text block] | SIC 29 – Consensus Disclosure documentation | The entire disclosure for service concession arrangements. ifrs-full | DisclosureOfServiceConcessionArrangementsLineItems | Line items | label | Disclosure of detailed information about service concession arrangements [line items] | documentation | 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. ifrs-full | DisclosureOfServiceConcessionArrangementsTable | Table | label | Disclosure of detailed information about service concession arrangements [table] | SIC 29.6 Disclosure documentation | Schedule disclosing information related to details of service concession arrangements. ifrs-full | DisclosureOfSharebasedPaymentArrangementsExplanatory | Text block | label | Disclosure of share-based payment arrangements [text block] | IFRS 2.44 Disclosure documentation | The entire disclosure for share-based payment arrangements. ifrs-full | DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory | Text block | label | Disclosure of share capital, reserves and other equity interest [text block] | IAS 1.79 Disclosure documentation | The entire disclosure for share capital, reserves and other equity interest. ifrs-full | DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory | Text block | label | Disclosure of significant adjustments to valuation obtained [text block] | IAS 40.77 Disclosure documentation | The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] ifrs-full | DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory | Text block | label | Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block] | IFRS 7.24H a Disclosure documentation | The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed. ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesAbstract | | label | Disclosure of associates [abstract] | ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesExplanatory | Text block | label | Disclosure of associates [text block] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation | The disclosure of associates. [Refer: Total for all associates [member]] ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesLineItems | Line items | label | Disclosure of associates [line items] | documentation | 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. ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesTable | Table | label | Disclosure of associates [table] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation | Schedule disclosing information related to associates. ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesAbstract | | label | Disclosure of subsidiaries [abstract] | ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory | Text block | label | Disclosure of subsidiaries [text block] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation | The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesLineItems | Line items | label | Disclosure of subsidiaries [line items] | documentation | 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. ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesTable | Table | label | Disclosure of subsidiaries [table] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation | Schedule disclosing information related to subsidiaries. ifrs-full | DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory | Text block | label | Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] | IFRS 12.7 Disclosure documentation | The disclosure of significant judgements and assumptions made in relation to interests in other entities. ifrs-full | DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory | Text block | label | Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block] | IFRS 17.117 Disclosure documentation | The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract | | label | Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract] | ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory | Text block | label | Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] | IFRS 13.93 d Disclosure documentation | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems | Line items | label | Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] | documentation | 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. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable | Table | label | Disclosure of significant unobservable inputs used in fair value measurement of assets [table] | IFRS 13.93 d Disclosure documentation | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract | | label | Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract] | ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory | Text block | label | Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] | IFRS 13.93 d Disclosure documentation | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems | Line items | label | Disclosure of significant unobservable inputs used in fair value measurement of equity [line items] | documentation | 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. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable | Table | label | Disclosure of significant unobservable inputs used in fair value measurement of equity [table] | IFRS 13.93 d Disclosure documentation | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract | | label | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract] | ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory | Text block | label | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] | IFRS 13.93 d Disclosure documentation | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems | Line items | label | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items] | documentation | 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. ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable | Table | label | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table] | IFRS 13.93 d Disclosure documentation | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities. ifrs-full | DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory | Text block | label | Disclosure of statement that information is not known or reasonably estimable and entity’s progress in assessing exposure to Pillar Two income taxes [text block] | IAS 12.88D Disclosure documentation | The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure. ifrs-full | DisclosureOfSubordinatedLiabilitiesExplanatory | Text block | label | Disclosure of subordinated liabilities [text block] | IAS 1.10 e Common practice documentation | The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full | DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract | | label | Disclosure of summarised financial information about foreign operation [abstract] | ifrs-full | DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory | Text block | label | Disclosure of summarised financial information about foreign operation [text block] | Effective 2025-01-01 IAS 21.A20 b Disclosure documentation | The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full | DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems | Line items | label | Disclosure of summarised financial information about foreign operation [line items] | documentation | 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. ifrs-full | DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable | Table | label | Disclosure of summarised financial information about foreign operation [table] | Effective 2025-01-01 IAS 21.A20 b Disclosure documentation | Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency. ifrs-full | DisclosureOfTaxReceivablesAndPayablesExplanatory | Text block | label | Disclosure of tax receivables and payables [text block] | IAS 1.10 e Common practice documentation | The disclosure of tax receivables and payables. ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract | | label | Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] | ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory | Text block | label | Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | IAS 12.81 g Disclosure documentation | The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems | Line items | label | Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | documentation | 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. ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable | Table | label | Disclosure of temporary difference, unused tax losses and unused tax credits [table] | IAS 12.81 g Disclosure documentation | Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | | label | Disclosure of terms and conditions of share-based payment arrangement [abstract] | ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory | Text block | label | Disclosure of terms and conditions of share-based payment arrangement [text block] | IFRS 2.45 Disclosure documentation | The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems | Line items | label | Disclosure of terms and conditions of share-based payment arrangement [line items] | documentation | 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. ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable | Table | label | Disclosure of terms and conditions of share-based payment arrangement [table] | IFRS 2.45 Disclosure documentation | Schedule disclosing information related to terms and conditions of share-based payment arrangements. ifrs-full | DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory | Text block | label | Disclosure of terms and conditions of supplier finance arrangements [text block] | IAS 7.44H a Disclosure documentation | The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided). ifrs-full | DisclosureOfTradeAndOtherPayablesExplanatory | Text block | label | Disclosure of trade and other payables [text block] | IAS 1.10 e Common practice documentation | The disclosure of trade and other payables. [Refer: Trade and other payables] ifrs-full | DisclosureOfTradeAndOtherReceivablesExplanatory | Text block | label | Disclosure of trade and other receivables [text block] | IAS 1.10 e Common practice documentation | The disclosure of trade and other receivables. [Refer: Trade and other receivables] ifrs-full | DisclosureOfTradingIncomeExpenseExplanatory | Text block | label | Disclosure of trading income (expense) [text block] | IAS 1.10 e Common practice documentation | The disclosure of trading income (expense). [Refer: Trading income (expense)] ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract | | label | Disclosure of transaction price allocated to remaining performance obligations [abstract] | ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory | Text block | label | Disclosure of transaction price allocated to remaining performance obligations [text block] | IFRS 15.120 b (i) Disclosure documentation | The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems | Line items | label | Disclosure of transaction price allocated to remaining performance obligations [line items] | documentation | 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. ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable | Table | label | Disclosure of transaction price allocated to remaining performance obligations [table] | IFRS 15.120 b (i) Disclosure documentation | Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers. ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesAbstract | | label | Disclosure of transactions between related parties [abstract] | ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesExplanatory | Text block | label | Disclosure of transactions between related parties [text block] | IAS 24.18 Disclosure documentation | The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesLineItems | Line items | label | Disclosure of transactions between related parties [line items] | documentation | 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. ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesTable | Table | label | Disclosure of transactions between related parties [table] | IAS 24.19 Disclosure documentation | Schedule disclosing information related to transactions between related parties. ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract | | label | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract] | ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory | Text block | label | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] | IFRS 3.B64 l Disclosure documentation | The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems | Line items | label | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items] | documentation | 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. ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable | Table | label | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table] | IFRS 3.B64 l Disclosure documentation | Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. ifrs-full | DisclosureOfTransfersOfFinancialAssetsExplanatory | Text block | label | Disclosure of transfers of financial assets [text block] | IFRS 7 – Transfers of financial assets Disclosure documentation | The disclosure of transfers of financial assets. [Refer: Financial assets] ifrs-full | DisclosureOfTreasurySharesExplanatory | Text block | label | Disclosure of treasury shares [text block] | IAS 1.10 e Common practice documentation | The disclosure of treasury shares. [Refer: Treasury shares] ifrs-full | DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | Text block | label | Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block] | IAS 7.44H c Disclosure documentation | The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements. ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesAbstract | | label | Disclosure of unconsolidated structured entities [abstract] | ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesExplanatory | Text block | label | Disclosure of unconsolidated structured entities [text block] | IFRS 12.B4 e Disclosure documentation | The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesLineItems | Line items | label | Disclosure of unconsolidated structured entities [line items] | documentation | 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. ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesTable | Table | label | Disclosure of unconsolidated structured entities [table] | IFRS 12.B4 e Disclosure documentation | Schedule disclosing information related to unconsolidated structured entities. ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyAbstract | | label | Disclosure of voluntary change in accounting policy [abstract] | ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyLineItems | Line items | label | Disclosure of voluntary change in accounting policy [line items] | documentation | 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. ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyTable | Table | label | Disclosure of voluntary change in accounting policy [table] | IAS 8.29 Disclosure documentation | Schedule disclosing information related to a voluntary change in accounting policy. ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract | | label | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract] | ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory | Text block | label | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block] | IFRS 17.120 Disclosure documentation | The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems | Line items | label | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items] | documentation | 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. ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable | Table | label | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table] | IFRS 17.120 Disclosure documentation | Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items. ifrs-full | DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions | Text | label | Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions | IAS 24.23 Disclosure documentation | The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated. ifrs-full | DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements | Text | label | Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | IFRS 7.18 c Disclosure documentation | The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full | DiscontinuedOperationsMember | Member | label | Discontinued operations [member] | IFRS 5 – Presentation and disclosure Disclosure documentation | This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Total for all subsidiaries [member]] ifrs-full | DiscountedCashFlowMember | Member | label | Discounted cash flow [member] | IFRS 13.B11 a Example, IFRS 13.IE63 Example documentation | This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]] ifrs-full | DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease | Monetary, instant, debit | label | Discounted unguaranteed residual value of assets subject to finance lease | IFRS 16.94 Disclosure documentation | The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | DiscountRateMeasurementInputMember | Member | label | Discount rate, measurement input [member] | IFRS 13.93 d Common practice documentation | This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation. ifrs-full | DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal | Percent | label | Discount rate used in current measurement of fair value less costs of disposal | IAS 36.130 f (iii) Disclosure documentation | The discount rate used in the current measurement of fair value less costs of disposal. ifrs-full | DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal | Percent | label | Discount rate used in previous measurement of fair value less costs of disposal | IAS 36.130 f (iii) Disclosure documentation | The discount rate used in the previous measurement of fair value less costs of disposal. ifrs-full | DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances | Percent | label | Discount rate used to reflect time value of money, regulatory deferral account balances | IFRS 14.33 b Disclosure documentation | The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full | DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements | Text | label | Discussion of impact that initial application of new IFRS is expected to have on financial statements | IAS 8.31 e (i) Example documentation | The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements. ifrs-full | DisposalGroupsClassifiedAsHeldForSaleMember | Member | label | Disposal groups classified as held for sale [member] | IFRS 5 – Presentation and disclosure Disclosure, IFRS 5.38 Common practice documentation | This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction. ifrs-full | DisposalOfMajorSubsidiaryMember | Member | label | Disposal of major subsidiary [member] | IAS 10.22 a Example documentation | This member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-full | DisposalsAndRetirementsIntangibleAssetsAndGoodwill | (Monetary), duration, credit | label | Disposals and retirements, intangible assets and goodwill | IAS 38.118 e Common practice negatedTotalLabel | Total disposals and retirements, intangible assets and goodwill documentation | The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] ifrs-full | DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract | | label | Disposals and retirements, intangible assets and goodwill [abstract] | ifrs-full | DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill | (Monetary), duration, credit | label | Disposals and retirements, intangible assets other than goodwill | IAS 38.118 e Common practice negatedTotalLabel | Total disposals and retirements, intangible assets other than goodwill documentation | The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] ifrs-full | DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract | | label | Disposals and retirements, intangible assets other than goodwill [abstract] | ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipment | (Monetary), duration, credit | label | Disposals and retirements, property, plant and equipment | IAS 16.73 e Common practice negatedTotalLabel | Total disposals and retirements, property, plant and equipment documentation | The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract | | label | Disposals and retirements, property, plant and equipment [abstract] | ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration, credit | label | Disposals and retirements, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedTotalLabel | Total disposals and retirements, property, plant and equipment including right-of-use assets documentation | The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | | label | Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract] | ifrs-full | DisposalsAndRetirementsRightofuseAssets | (Monetary), duration, credit | label | Disposals and retirements, right-of-use assets | IAS 16.73 e Common practice negatedTotalLabel | Total disposals and retirements, right-of-use assets documentation | The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets] ifrs-full | DisposalsAndRetirementsRightofuseAssetsAbstract | | label | Disposals and retirements, right-of-use assets [abstract] | ifrs-full | DisposalsBiologicalAssets | (Monetary), duration, credit | label | Disposals, biological assets | IAS 41.50 c Disclosure negatedLabel | Disposals, biological assets documentation | The decrease in biological assets resulting from disposals. [Refer: Biological assets] ifrs-full | DisposalsIntangibleAssetsAndGoodwill | (Monetary), duration, credit | label | Disposals, intangible assets and goodwill | IAS 38.118 e (ii) Common practice negatedLabel | Disposals, intangible assets and goodwill documentation | The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] ifrs-full | DisposalsIntangibleAssetsOtherThanGoodwill | (Monetary), duration, credit | label | Disposals, intangible assets other than goodwill | IAS 38.118 e (ii) Disclosure negatedLabel | Disposals, intangible assets other than goodwill documentation | The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] ifrs-full | DisposalsInvestmentProperty | (Monetary), duration, credit | label | Disposals, investment property | IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure negatedLabel | Disposals, investment property documentation | The decrease in investment property resulting from disposals. [Refer: Investment property] ifrs-full | DisposalsPropertyPlantAndEquipment | (Monetary), duration, credit | label | Disposals, property, plant and equipment | IAS 16.73 e (ii) Disclosure negatedLabel | Disposals, property, plant and equipment documentation | The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] ifrs-full | DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration, credit | label | Disposals, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Disposals, property, plant and equipment including right-of-use assets documentation | The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | DisposalsRightofuseAssets | (Monetary), duration, credit | label | Disposals, right-of-use assets | IAS 16.73 e Common practice negatedLabel | Disposals, right-of-use assets documentation | The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets] ifrs-full | DistributionAndAdministrativeExpense | Monetary, duration, debit | label | Distribution and administrative expense | IAS 1.85 Common practice documentation | The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs] ifrs-full | DistributionCosts | (Monetary), duration, debit | label | Distribution costs | IAS 1.103 Example, IAS 1.99 Disclosure negatedLabel | Distribution costs documentation | The amount of costs relating to the distribution of goods and services. ifrs-full | DividendPayables | Monetary, instant, credit | label | Dividend payables | IAS 1.55 Common practice documentation | The amount of dividends that the company has declared but not yet paid. ifrs-full | DividendsClassifiedAsExpense | Monetary, duration, debit | label | Dividends classified as expense | IAS 32.40 Example documentation | The amount of dividends classified as an expense. ifrs-full | DividendsPaid | (Monetary), duration, debit | label | Dividends recognised as distributions to owners | IAS 1.107 Disclosure negatedLabel | Dividends recognised as distributions to owners documentation | The amount of dividends recognised as distributions to owners. ifrs-full | DividendsPaidClassifiedAsFinancingActivities | (Monetary), duration, credit | label | Dividends paid, classified as financing activities | IAS 7.31 Disclosure negatedTerseLabel | Dividends paid documentation | The cash outflow for dividends paid by the entity, classified as financing activities. ifrs-full | DividendsPaidClassifiedAsOperatingActivities | (Monetary), duration, credit | label | Dividends paid, classified as operating activities | IAS 7.31 Disclosure negatedTerseLabel | Dividends paid documentation | The cash outflow for dividends paid by the entity, classified as operating activities. ifrs-full | DividendsPaidOrdinaryShares | Monetary, duration, debit | label | Dividends paid, ordinary shares | IAS 34.16A f Disclosure documentation | The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]] ifrs-full | DividendsPaidOrdinarySharesPerShare | Per share | label | Dividends paid, ordinary shares per share | IAS 34.16A f Disclosure documentation | The amount of dividends paid per ordinary share. ifrs-full | DividendsPaidOtherShares | Monetary, duration, debit | label | Dividends paid, other shares | IAS 34.16A f Disclosure documentation | The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]] ifrs-full | DividendsPaidOtherSharesPerShare | Per share | label | Dividends paid, other shares per share | IAS 34.16A f Disclosure documentation | The amount of dividends paid per other share. ifrs-full | DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities | Monetary, duration, credit | label | Dividends paid to equity holders of parent, classified as financing activities | IAS 7.17 Common practice documentation | The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. ifrs-full | DividendsPaidToNoncontrollingInterests | Monetary, duration, credit | label | Dividends paid to non-controlling interests | IFRS 12.B10 a Disclosure documentation | The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests] ifrs-full | DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities | Monetary, duration, credit | label | Dividends paid to non-controlling interests, classified as financing activities | IAS 7.17 Common practice documentation | The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests] ifrs-full | DividendsPayable | Monetary, instant, credit | label | Dividends payable, non-cash assets distributions | IFRIC 17.16 a Disclosure documentation | The amount of dividends payable by means of the distribution of non-cash assets to owners. ifrs-full | DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners | Monetary, duration | label | Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | IAS 10.13 Disclosure, IAS 1.137 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member];

Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | 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. ifrs-full | DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare | Per share | label | Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | IAS 1.137 a Disclosure documentation | The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. ifrs-full | DividendsReceived | Monetary, duration, debit | label | Dividends received | IFRS 12.B12 a Disclosure documentation | The amount of dividends received. ifrs-full | DividendsReceivedClassifiedAsInvestingActivities | Monetary, duration, debit | label | Dividends received, classified as investing activities | IAS 7.31 Disclosure terseLabel | Dividends received documentation | The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] ifrs-full | DividendsReceivedClassifiedAsOperatingActivities | Monetary, duration, debit | label | Dividends received, classified as operating activities | IAS 7.31 Disclosure terseLabel | Dividends received documentation | The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] ifrs-full | DividendsReceivedFromAssociatesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Dividends received from associates, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received] ifrs-full | DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities | Monetary, duration, debit | label | Dividends received from investments accounted for using equity method, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] ifrs-full | DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Dividends received from joint ventures, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received] ifrs-full | DividendsRecognisedAsDistributionsToNoncontrollingInterests | Monetary, duration, debit | label | Dividends recognised as distributions to non-controlling interests | IAS 1.106 d Common practice documentation | The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParent | Monetary, duration, debit | label | Dividends recognised as distributions to owners of parent | IAS 1.106 d Common practice documentation | The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear | Monetary, duration, debit | label | Dividends recognised as distributions to owners of parent, relating to current year | IAS 1.106 d Common practice documentation | The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears | Monetary, duration, debit | label | Dividends recognised as distributions to owners of parent, relating to prior years | IAS 1.106 d Common practice documentation | The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]] ifrs-full | DividendsRecognisedAsDistributionsToOwnersPerShare | Per share | label | Dividends recognised as distributions to owners per share | IAS 1.107 Disclosure documentation | The amount, per share, of dividends recognised as distributions to owners. ifrs-full | DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod | Monetary, duration, credit | label | Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period | IFRS 7.11A d Disclosure documentation | The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full | DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod | Monetary, duration, credit | label | Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period | IFRS 7.11A d Disclosure documentation | The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] ifrs-full | DomicileOfEntity | Text | label | Domicile of entity | IAS 1.138 a Disclosure documentation | The country of domicile of the entity. [Refer: Country of domicile [member]] ifrs-full | DonationsAndSubsidiesExpense | Monetary, duration, debit | label | Donations and subsidies expense | IAS 1.112 c Common practice documentation | The amount of expense arising from donations and subsidies. ifrs-full | EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract | | label | Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract] | ifrs-full | EarningsPerShareAbstract | | label | Earnings per share [abstract] | ifrs-full | EarningsPerShareExplanatory | Text block | label | Earnings per share [text block] | IAS 33.66 Disclosure documentation | The disclosure of earnings per share. ifrs-full | EarningsPerShareLineItems | Line items | label | Earnings per share [line items] | documentation | 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. ifrs-full | EarningsPerShareTable | Table | label | Earnings per share [table] | IAS 33.66 Disclosure documentation | Schedule disclosing information related to earnings per share. ifrs-full | EffectiveDateOfRevaluationRightofuseAssets | Text | label | Effective date of revaluation, right-of-use assets | IFRS 16.57 Disclosure documentation | The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] ifrs-full | EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill | Text | label | Effective dates of revaluation, intangible assets other than goodwill | IAS 38.124 a (i) Disclosure documentation | The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill] ifrs-full | EffectiveDatesOfRevaluationPropertyPlantAndEquipment | Text | label | Effective dates of revaluation, property, plant and equipment | IAS 16.77 a Disclosure documentation | The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-full | EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9 | Percent | label | Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 | IFRS 7.42N a Disclosure documentation | The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9 | Percent | label | Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 | IFRS 7.42N a Disclosure documentation | The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full | EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets | Percent | label | Effective interest rate of financial assets reclassified out of available-for-sale financial assets | Expired 2023-01-01 IFRS 7.12A f Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] ifrs-full | EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | Percent | label | Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss | Expired 2023-01-01 IFRS 7.12A f Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis | Axis | label | Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis] | IFRS 17.113 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember | Member | label | Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member] | IFRS 17.113 b Disclosure documentation | This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] ifrs-full | EffectOfAssetCeilingMember | Member | label | Effect of asset ceiling [member] | IAS 19.140 a (iii) Disclosure documentation | This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [domain]] ifrs-full | EffectOfExchangeRateChangesOnCashAndCashEquivalents | Monetary, duration, debit | label | Effect of exchange rate changes on cash and cash equivalents | IAS 7.25 Disclosure, IAS 7.28 Disclosure documentation | The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] ifrs-full | EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract | | label | Effect of exchange rate changes on cash and cash equivalents [abstract] | ifrs-full | EffectOfTransitionToIFRSsMember | Member | label | Effect of transition to IFRSs [member] | IFRS 1.24 Disclosure documentation | This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full | EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures | Monetary, duration, credit | label | Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features | IFRS 17.112 Disclosure documentation | The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full | EightYearsBeforeReportingYearMember | Member | label | Eight years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended eight years before the end of the reporting year. ifrs-full | ElectricityDistributionMember | Member | label | Electricity distribution [member] | IFRS 14.33 Example, IFRS 14.IE2 Example documentation | This member stands for an entity’s activity related to distribution of electricity. ifrs-full | EliminationOfIntersegmentAmountsMember | Member | label | Elimination of intersegment amounts [member] | IFRS 8.28 Example, IFRS 8.IG4 Example documentation | This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements. ifrs-full | EmployeeBenefitsExpense | (Monetary), duration, debit | label | Employee benefits expense | IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure negatedLabel | Employee benefits expense totalLabel | Total employee benefits expense commentaryGuidance | Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees. documentation | 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. ifrs-full | EmployeeContributions | Monetary, duration, credit | label | Employee contributions | IAS 26.35 b (ii) Disclosure documentation | The amount of employee contributions to retirement benefit plans. ifrs-full | EmployerContributions | Monetary, duration, credit | label | Employer contributions | IAS 26.35 b (i) Disclosure documentation | The amount of employer contributions to retirement benefit plans. ifrs-full | EnergyExpense | Monetary, duration, debit | label | Energy expense | IAS 1.112 c Common practice documentation | The amount of expense arising from the consumption of energy. ifrs-full | EnergyTransmissionCharges | Monetary, duration, debit | label | Energy transmission charges | IAS 1.112 c Common practice documentation | The amount of charges related to transmission of energy. ifrs-full | EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember | Member | label | Entering into significant commitments or contingent liabilities [member] | IAS 10.22 i Example documentation | This member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty | List | label | Entity applied fair value model or cost model to measure investment property | IAS 40.75 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates whether the entity applied the fair value model or the cost model to measure investment property. ifrs-full | EntityAppliesExemptionInIAS2425 | True/False | label | Entity applies exemption in IAS 24.25 | IAS 24.26 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24. ifrs-full | EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts | True/False | label | Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts | IFRS 17.126 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. ifrs-full | EntityCompliedWithAnyExternallyImposedCapitalRequirements | True/False | label | Entity complied with any externally imposed capital requirements | IAS 1.135 d Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject. ifrs-full | EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | True/False | label | Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 d (i) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. ifrs-full | EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis | True/False | label | Entity has not prepared financial statements on going concern basis | IAS 1.25 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis. ifrs-full | EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach | True/False | label | Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | IFRS 17.97 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. ifrs-full | EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities | True/False | label | Entity may have difficulty complying with covenants related to non-current liabilities | IAS 1.76ZA b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability. ifrs-full | EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod | True/False | label | Entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period | IFRS 17.123 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. ifrs-full | EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue | True/False | label | Entity’s owners or others have power to amend financial statements after issue | IAS 10.17 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity’s owners or others have the power to amend financial statements after issue. ifrs-full | Equity | Monetary, instant, credit | label | Equity | IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure periodEndLabel | Equity at end of period periodStartLabel | Equity at beginning of period totalLabel | Total equity documentation | The amount of residual interest in the assets of the entity after deducting all its liabilities. ifrs-full | EquityAbstract | | label | Equity [abstract] | ifrs-full | EquityAndLiabilities | Monetary, instant, credit | label | Equity and liabilities | IAS 1.55 Disclosure totalLabel | Total equity and liabilities documentation | The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities] ifrs-full | EquityAndLiabilitiesAbstract | | label | Equity and liabilities [abstract] | ifrs-full | EquityAttributableToOwnersOfParent | Monetary, instant, credit | label | Equity attributable to owners of parent | IAS 1.54 r Disclosure totalLabel | Total equity attributable to owners of parent documentation | The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. ifrs-full | EquityAttributableToOwnersOfParentMember | Member | label | Equity attributable to owners of parent [member] | IAS 1.106 Disclosure documentation | This member stands for equity attributable to the owners of the parent. ifrs-full | EquityInstrumentsAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Equity instruments, amount contributed to fair value of plan assets | IAS 19.142 b Example documentation | The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | EquityInstrumentsHeld | Monetary, instant, debit | label | Equity instruments held | IAS 1.55 Common practice documentation | 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. ifrs-full | EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Equity instruments held at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | 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, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | 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, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full | EquityInstrumentsPercentageContributedToFairValueOfPlanAssets | Percent | label | Equity instruments, percentage contributed to fair value of plan assets | IAS 19.142 b Common practice documentation | The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets] ifrs-full | EquityInterestsOfAcquirer | Monetary, instant, credit | label | Equity interests of acquirer | IFRS 3.B64 f (iv) Disclosure documentation | The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | EquityInvestmentsMember | Member | label | Equity investments [member] | IFRS 7.6 Example, IFRS 7.IG40B Example documentation | This member stands for investments in equity instruments. ifrs-full | EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances | Monetary, instant, credit | label | Equity, liabilities and regulatory deferral account credit balances | IFRS 14.21 Disclosure documentation | The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances] ifrs-full | EquityMethodMember | Member | label | Equity method [member] | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure documentation | This member stands for 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 the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income. ifrs-full | EquityPriceRiskMember | Member | label | Equity price risk [member] | IFRS 7.40 a Example, IFRS 7.IG32 Example documentation | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Classes of financial instruments [domain]] ifrs-full | EquityReclassifiedIntoFinancialLiabilities | Monetary, duration | label | Equity reclassified into financial liabilities | IAS 1.80A Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] ifrs-full | EquitySettlementMember | Member | label | Equity settlement [member] | IFRS 2.45 a Disclosure documentation | This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier. ifrs-full | EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets | Monetary, duration, debit | label | Estimated cash flows of financial assets reclassified out of available-for-sale financial assets | Expired 2023-01-01 IFRS 7.12A f Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full | EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss | Expired 2023-01-01 IFRS 7.12A f Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination | Monetary, instant, credit | label | Estimated financial effect, contingent liabilities in business combination | IFRS 3.B64 j (i) Disclosure documentation | The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]] ifrs-full | EstimatedFinancialEffectOfContingentAssets | Monetary, instant, debit | label | Estimated financial effect of contingent assets | IAS 37.89 Disclosure documentation | The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. ifrs-full | EstimatedFinancialEffectOfContingentLiabilities | Monetary, instant, credit | label | Estimated financial effect of contingent liabilities | IAS 37.86 a Disclosure documentation | The amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan | Monetary, duration, credit | label | Estimate of benefit payments expected to be paid from defined benefit plan | IAS 19.147 c Example documentation | The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]] ifrs-full | EstimateOfContributionsExpectedToBePaidToPlan | Monetary, duration, credit | label | Estimate of contributions expected to be paid to plan for next annual reporting period | IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure documentation | The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]] ifrs-full | EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 | Monetary, instant, credit | label | Estimate of undiscounted claims that arise from contracts within scope of IFRS 17 | IFRS 17.130 Disclosure documentation | The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17. ifrs-full | EstimatesOfPresentValueOfFutureCashFlowsMember | Member | label | Estimates of present value of future cash flows [member] | IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure documentation | This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full | EstimatesOfPresentValueOfFutureCashInflowsMember | Member | label | Estimates of present value of future cash inflows [member] | IFRS 17.107 b Disclosure documentation | This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities | Monetary, instant, credit | label | Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities | IFRS 17.132 b (ii) Disclosure documentation | The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsMember | Member | label | Estimates of present value of future cash outflows [member] | IFRS 17.107 a Disclosure documentation | This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]] ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember | Member | label | Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] | IFRS 17.107 a Disclosure documentation | This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]] ifrs-full | EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember | Member | label | Estimates of present value of insurance acquisition cash flows [member] | IFRS 17.107 a Disclosure documentation | This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. ifrs-full | EstimatingAmountOfChangeInAccountingEstimateIsImpracticable | True/False | label | Estimating amount of change in accounting estimate is impracticable | IAS 8.40 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. ifrs-full | EventsOfReclassificationOfFinancialAssetsAxis | Axis | label | Events of reclassification of financial assets [axis] | IFRS 7.12B Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | EventsOfReclassificationOfFinancialAssetsDomain | Domain [default] | label | Events of reclassification of financial assets [domain] | IFRS 7.12B Disclosure documentation | This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets] ifrs-full | ExchangeDifferencesOnTranslationAbstract | | label | Exchange differences on translation [abstract] | ifrs-full | ExciseTaxPayables | Monetary, instant, credit | label | Excise tax payables | IAS 1.78 Common practice documentation | The amount of payables related to excise tax. ifrs-full | ExemptionFromConsolidationHasBeenUsed | True/False | label | Exemption from consolidation has been used | IAS 27.16 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether exemption from consolidation has been used. ifrs-full | ExercisePriceOfOutstandingShareOptions2019 | Per share | label | Exercise price of outstanding share options | IFRS 2.45 d Disclosure documentation | The exercise price of outstanding share options. ifrs-full | ExercisePriceShareOptionsGranted2019 | Per share | label | Exercise price, share options granted | IFRS 2.47 a (i) Disclosure documentation | The exercise price of share options granted. ifrs-full | ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments | Monetary, duration, credit | label | Expected cash outflow on redemption or repurchase of puttable financial instruments | IAS 1.136A c Disclosure documentation | The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]] ifrs-full | ExpectedCreditLossesCollectivelyAssessedMember | Member | label | Expected credit losses collectively assessed [member] | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]] ifrs-full | ExpectedCreditLossesIndividuallyAssessedMember | Member | label | Expected credit losses individually assessed [member] | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]] ifrs-full | ExpectedCreditLossRate | Percent | label | Expected credit loss rate | IFRS 7.35N Example, IFRS 7.IG20D Example documentation | The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. ifrs-full | ExpectedDividendAsPercentageShareOptionsGranted | Percent | label | Expected dividend as percentage, share options granted | IFRS 2.47 a (i) Disclosure documentation | The percentage of an expected dividend used to calculate the fair value of share options granted. ifrs-full | ExpectedDividendShareOptionsGranted | Monetary, duration | label | Expected dividend, share options granted | IFRS 2.47 a (i) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of an expected dividend used to calculate the fair value of share options granted. ifrs-full | ExpectedReimbursementContingentLiabilitiesInBusinessCombination | Monetary, instant, debit | label | Expected reimbursement, contingent liabilities in business combination | IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | ExpectedReimbursementOtherProvisions | Monetary, instant, debit | label | Expected reimbursement, other provisions | IAS 37.85 c Disclosure documentation | The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] ifrs-full | ExpenseArisingFromExplorationForAndEvaluationOfMineralResources | Monetary, duration, debit | label | Expense arising from exploration for and evaluation of mineral resources | IFRS 6.24 b Disclosure documentation | The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full | ExpenseByNature | Monetary, duration, debit | label | Expenses, by nature | IAS 1.99 Disclosure totalLabel | Total expenses, by nature documentation | 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. ifrs-full | ExpenseByNatureAbstract | | label | Expenses by nature [abstract] | ifrs-full | ExpenseDueToUnwindingOfDiscountOnProvisions | Monetary, duration, debit | label | Expense arising from passage of time on other provisions | IAS 1.112 c Common practice documentation | The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions] ifrs-full | ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | Monetary, duration, debit | label | Expense from cash-settled share-based payment transactions | IAS 1.112 c Common practice documentation | The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] ifrs-full | ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets | Monetary, duration, debit | label | Expense from continuing involvement in derecognised financial assets | IFRS 7.42G b Disclosure documentation | The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets;

Derivatives [member]] ifrs-full | ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised | Monetary, instant, debit | label | Expense from continuing involvement in derecognised financial assets cumulatively recognised | IFRS 7.42G b Disclosure documentation | The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]] ifrs-full | ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | Monetary, duration, debit | label | Expense from equity-settled share-based payment transactions | IFRS 2.51 a Disclosure documentation | The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] ifrs-full | ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract | | label | Expense from share-based payment transactions, alternative [abstract] | ifrs-full | ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | Monetary, duration, debit | label | Expense from share-based payment transactions | IFRS 2.51 a Disclosure totalLabel | Total expense from share-based payment transactions documentation | The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. ifrs-full | ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract | | label | Expense from share-based payment transactions [abstract] | ifrs-full | ExpenseFromSharebasedPaymentTransactionsWithEmployees | Monetary, duration, debit | label | Expense from share-based payment transactions with employees | IAS 1.112 c Common practice documentation | The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] ifrs-full | ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees | Monetary, duration, debit | label | Expense from share-based payment transactions with parties other than employees | IAS 1.112 c Common practice documentation | The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions] ifrs-full | ExpenseOfRestructuringActivities | Monetary, duration, debit | label | Expense of restructuring activities | IAS 1.98 b Disclosure documentation | 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. ifrs-full | ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction | Monetary, duration, debit | label | Expense recognised during period for bad and doubtful debts for related party transaction | IAS 24.18 d Disclosure documentation | The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]] ifrs-full | ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed | Monetary, duration, debit | label | Expense relating to leases of low-value assets for which recognition exemption has been used | IFRS 16.53 d Disclosure documentation | The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. ifrs-full | ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | Monetary, duration, debit | label | Expense relating to short-term leases for which recognition exemption has been used | IFRS 16.53 c Disclosure documentation | The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full | ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities | Monetary, duration, debit | label | Expense relating to variable lease payments not included in measurement of lease liabilities | IFRS 16.53 e Disclosure documentation | The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] ifrs-full | ExpensesFromAllocationOfPremiumsPaidToReinsurer | (Monetary), duration, debit | label | Expenses from allocation of premiums paid to reinsurer | IFRS 17.86 Disclosure negatedLabel | Expenses from allocation of premiums paid to reinsurer documentation | The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]] ifrs-full | ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | Monetary, duration, debit | label | Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full | ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | Monetary, duration, debit | label | Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | ExplanationHowServiceConcessionArrangementHasBeenClassified | Text | label | Explanation of how service concession arrangement has been classified | SIC 29.6 e Disclosure documentation | The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements | Text block | label | Description of accounting policies and methods of computation followed in interim financial statements [text block] | IAS 34.16A a Disclosure documentation | The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. ifrs-full | ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation | Text | label | Explanation of adjustments that would be necessary to achieve fair presentation | IAS 1.23 b Disclosure documentation | 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. ifrs-full | ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase | Text | label | Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised | IFRS 3.B64 n (i) Disclosure documentation | The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction] ifrs-full | ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration | Text | label | Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration | IFRS 3.B67 b (ii) Disclosure documentation | The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration | Text | label | Explanation of any changes in recognised amounts of contingent consideration | IFRS 3.B67 b (i) Disclosure documentation | The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue | Text | label | Explanation of assets acquired by way of government grant and initially recognised at fair value | IAS 38.122 c (iii) Disclosure documentation | The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants] ifrs-full | ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments | Text | label | Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | IAS 1.125 Disclosure, IFRIC 14.10 Disclosure documentation | The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. ifrs-full | ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation | Text | label | Explanation of basis of preparation of unadjusted comparative information | IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure documentation | The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. ifrs-full | ExplanationOfBodyOfAuthorisation | Text | label | Explanation of body of authorisation | IAS 10.17 Disclosure documentation | The explanation of who authorised the financial statements for issue. ifrs-full | ExplanationOfChangeInBusinessModelForManagingFinancialAssets | Text | label | Explanation of change in business model for managing financial assets | IFRS 7.12B b Disclosure documentation | The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets] ifrs-full | ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod | Text | label | Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | IAS 1.51 a Disclosure documentation | 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. ifrs-full | ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod | Text | label | Explanation of changes in applicable tax rates to previous accounting period | IAS 12.81 d Disclosure documentation | The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period. ifrs-full | ExplanationOfChangesInDescriptionOfRetirementBenefitPlan | Text | label | Explanation of changes in description of retirement benefit plan | IAS 26.36 g Disclosure documentation | The explanation of the changes in the description of the retirement benefit plan during the period covered by the report. ifrs-full | ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements | Text | label | Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements | IAS 40.75 h Disclosure documentation | The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property] ifrs-full | ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory | Text block | label | Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] | IFRS 7.35F Disclosure documentation | The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. ifrs-full | ExplanationOfDepartureFromIFRS | Text | label | Explanation of departure from IFRS | IAS 1.20 b Disclosure, IAS 1.20 c Disclosure documentation | 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]] ifrs-full | ExplanationOfDetailsOfAnyInvestmentInEmployer | Text | label | Explanation of details of any investment in employer | IAS 26.35 a (iv) Disclosure documentation | The explanation of the details of any investment in the employer that a retirement benefit plan has. ifrs-full | ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction | Text | label | Explanation of details of guarantees given or received of outstanding balances for related party transaction | IAS 24.18 b (ii) Disclosure documentation | The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full | ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity | Text | label | 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 documentation | 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. ifrs-full | ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory | Text block | label | Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] | IFRS 16.C12 b Disclosure documentation | The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. ifrs-full | ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived | Text | label | Explanation of direct measurement of fair value of goods or services received | IFRS 2.48 Disclosure documentation | The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). ifrs-full | ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | Text | label | Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 d (i) Disclosure documentation | The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full | ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable | Text | label | Explanation of effect of change for biological asset for which fair value becomes reliably measurable | IAS 41.56 c Disclosure documentation | The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] ifrs-full | ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod | Text | label | Explanation of effect of changes in composition of entity during interim period | IAS 34.16A i Disclosure documentation | The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]] ifrs-full | ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod | Text | label | Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period | IFRS 5.42 Disclosure documentation | The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod | Text | label | Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period | IFRS 5.42 Disclosure documentation | The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale] ifrs-full | ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions | Text block | label | Explanation of effect of share-based payments on entity’s financial position [text block] | IFRS 2.50 Disclosure documentation | The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position. ifrs-full | ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss | Text block | label | Explanation of effect of share-based payments on entity’s profit or loss [text block] | IFRS 2.50 Disclosure documentation | The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss). ifrs-full | ExplanationOfEffectOfTransitionOnReportedCashFlows | Text | label | Explanation of effect of transition on reported cash flows | IFRS 1.23 Disclosure, IFRS 1.25 Disclosure documentation | The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full | ExplanationOfEffectOfTransitionOnReportedFinancialPerformance | Text | label | Explanation of effect of transition on reported financial performance | IFRS 1.23 Disclosure documentation | The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full | ExplanationOfEffectOfTransitionOnReportedFinancialPosition | Text | label | Explanation of effect of transition on reported financial position | IFRS 1.23 Disclosure documentation | The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]] ifrs-full | ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory | Text block | label | Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] | IFRS 15.117 Disclosure documentation | The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [domain]; Contract assets; Contract liabilities] ifrs-full | ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination | Text | label | Explanation of estimated financial effect, contingent liabilities in business combination | IFRS 3.B64 j (i) Disclosure documentation | The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | ExplanationOfEstimatedFinancialEffectOfContingentAssets | Text | label | Explanation of estimated financial effect of contingent assets | IAS 37.89 Disclosure documentation | The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. ifrs-full | ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis | Text | label | Explanation of fact and basis for preparation of financial statements when not going concern basis | IAS 1.25 Disclosure documentation | 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. ifrs-full | ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl | Text | label | Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control | IFRS 12.16 Disclosure documentation | The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full | ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | Text | label | Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss | Expired 2023-01-01 IFRS 7.12A c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss] ifrs-full | ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming | Text | label | Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing | IFRS 5.41 b Disclosure documentation | The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. ifrs-full | ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant | Text | label | Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant | IAS 36.135 Disclosure documentation | The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] ifrs-full | ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant | Text | label | Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant | IAS 36.135 Disclosure documentation | The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] ifrs-full | ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue | Text | label | Explanation of fact that entity’s owners or others have power to amend financial statements after issue | IAS 10.17 Disclosure documentation | The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue. ifrs-full | ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised | Text | label | Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised | Expired 2023-01-01 IFRS 7.30 e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]] ifrs-full | ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | Text | label | Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency | IAS 29.39 a Disclosure documentation | The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. ifrs-full | ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented | Text | label | Explanation of fact that financial statements for previous periods not presented | IFRS 1.28 Disclosure documentation | The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods. ifrs-full | ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited | Text | label | Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited | IFRS 3.B64 g (iii) Disclosure documentation | The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. ifrs-full | ExplanationOfFactThatSharesHaveNoParValue | Text | label | Explanation of fact that shares have no par value | IAS 1.79 a (iii) Disclosure documentation | The explanation of the fact that shares have no par value. [Refer: Par value per share] ifrs-full | ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations | Text | label | Explanation of financial effect of adjustments related to business combinations | IFRS 3.61 Disclosure documentation | The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationOfFinancialEffectOfContingentLiabilities | Text | label | Explanation of estimated financial effect of contingent liabilities | IAS 37.86 a Disclosure documentation | The explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | ExplanationOfFinancialEffectOfDepartureFromIFRS | Text | label | Explanation of financial effect of departure from IFRS | IAS 1.20 d Disclosure documentation | 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. ifrs-full | ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod | Text block | label | Explanation of financial effect of non-adjusting event after reporting period [text block] | IAS 10.21 b Disclosure documentation | The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. ifrs-full | ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | Text | label | Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements | IFRS 3.B67 e Disclosure documentation | The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost | Text | label | Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost | IFRS 12.19 b Disclosure documentation | The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Total for all subsidiaries [member]] ifrs-full | ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship | Text | label | Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship | IFRS 7.23E Disclosure documentation | The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists | Text | label | Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists | IFRS 1.31C Disclosure documentation | The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists. ifrs-full | ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate | Text | label | Explanation of how entity determined measurement of insurance contracts at transition date | IFRS 17.115 Disclosure documentation | The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]] ifrs-full | ExplanationOfHowRateRegulatorIsRelated | Text | label | Explanation of how rate regulator is related | IFRS 14.30 b Disclosure documentation | The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)] ifrs-full | ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance | Text | label | Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance | IFRS 7.35I Disclosure documentation | The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance. ifrs-full | ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment | Text | label | Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment | IFRS 15.117 Disclosure documentation | The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]] ifrs-full | ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment | Text block | label | Disclosure of impairment loss recognised or reversed for cash-generating unit [text block] | IAS 36.130 d (ii) Disclosure documentation | The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss] ifrs-full | ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment | Text | label | Explanation of involvement of independent valuer in revaluation, property, plant and equipment | IAS 16.77 b Disclosure documentation | The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-full | ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory | Text block | label | Explanation of initial application of impairment requirements for financial instruments [text block] | IFRS 7.42P Disclosure documentation | The explanation of the initial application of the impairment requirements for financial instruments. ifrs-full | ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory | Text block | label | Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] | IFRS 7.35G Disclosure documentation | The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. ifrs-full | ExplanationOfInsuranceFinanceIncomeExpenses | Text | label | Explanation of insurance finance income (expenses) | IFRS 17.110 Disclosure documentation | The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)] ifrs-full | ExplanationOfInterestRevenueReportedNetOfInterestExpense | Text | label | Explanation of interest income reported net of interest expense | IFRS 8.23 Disclosure documentation | The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense] ifrs-full | ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents | Text | label | Explanation of investing and financing transactions not requiring use of cash or cash equivalents | IAS 7.43 Disclosure documentation | The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. ifrs-full | ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets | Text | label | Explanation of involvement of independent valuer in revaluation, right-of-use assets | IFRS 16.57 Disclosure documentation | The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] ifrs-full | ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities | Text | label | Explanation of issues, repurchases and repayments of debt and equity securities | IAS 34.16A e Disclosure documentation | The explanation of the issues, repurchases and repayments of debt and equity securities. ifrs-full | ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses | Text | label | Explanation of main classes of assets affected by impairment losses or reversals of impairment losses | IAS 36.131 a Disclosure documentation | The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss] ifrs-full | ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses | Text | label | Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses | IAS 36.130 a Disclosure, IAS 36.131 b Disclosure documentation | The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] ifrs-full | ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts | Text | label | Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts | IAS 1.122 Disclosure documentation | 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. ifrs-full | ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected | Text | label | Explanation of events after interim period that have not been reflected | IAS 34.16A h Disclosure documentation | The explanation of events after the interim period that have not been reflected in the financial statements for the interim period. ifrs-full | ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory | Text block | label | Explanation of measurement bases for financial instruments used in preparing financial statements [text block] | IFRS 7.21 Example documentation | The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements. ifrs-full | ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory | Text block | label | Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] | IFRS 17.129 a Disclosure documentation | The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full | ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss | Text | label | Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss | IFRS 17.118 Disclosure documentation | The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)] ifrs-full | ExplanationOfModificationsModifiedSharebasedPaymentArrangements | Text | label | Explanation of modifications, modified share-based payment arrangements | IFRS 2.47 c (i) Disclosure documentation | The explanation of the modifications for share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations | Text | label | Explanation of nature and adjustments to amounts previously presented in discontinued operations | IFRS 5.35 Disclosure documentation | The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]] ifrs-full | ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears | Text | label | Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years | IAS 34.16A d Disclosure documentation | The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report. ifrs-full | ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence | Text | label | Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence | IAS 34.16A c Disclosure documentation | The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence. ifrs-full | ExplanationOfNatureAndAmountOfSignificantTransactions | Text | label | Explanation of nature and amount of significant transactions | IAS 24.26 b (i) Disclosure documentation | The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government. ifrs-full | ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment | Text | label | Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment | SIC 29.6 c (iii) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [domain]; Property, plant and equipment] ifrs-full | ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod | Text | label | Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period | SIC 29.6 c (iv) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices | Text | label | Explanation of nature and extent of obligations to provide or rights to expect provision of services | SIC 29.6 c (ii) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer:

Service concession arrangements [domain]] ifrs-full | ExplanationOfNatureAndExtentOfOtherRightsAndObligations | Text | label | Explanation of nature and extent of other rights and obligations | SIC 29.6 c (vi) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions | Text | label | Explanation of nature and extent of renewal and termination options | SIC 29.6 c (v) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets | Text | label | Explanation of nature and extent of rights to use specified assets | SIC 29.6 c (i) Disclosure documentation | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation | Text | label | 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 documentation | 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. ifrs-full | ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive | Text | label | Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported | IFRS 8.32 Disclosure documentation | The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue] ifrs-full | ExplanationOfNotAppliedNewStandardsOrInterpretations | Text | label | Explanation of new standards or interpretations not applied | IAS 8.30 a Disclosure documentation | The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective. ifrs-full | ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17 | Text | label | Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 | IFRS 17.129 b Disclosure documentation | The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. ifrs-full | ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows | Text | label | Explanation of period over which management has projected cash flows | IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure documentation | The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Total for all cash-generating units [member]] ifrs-full | ExplanationOfPossibilityOfReimbursementContingentLiabilities | Text | label | Explanation of possibility of reimbursement, contingent liabilities | IAS 37.86 c Disclosure documentation | The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination | Text | label | Explanation of possibility of reimbursement, contingent liabilities in business combination | IFRS 3.B64 j (i) Disclosure documentation | The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset | Text | label | Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset | IAS 37.92 Disclosure documentation | The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. ifrs-full | ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability | Text | label | Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability | IAS 37.92 Disclosure documentation | The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Classes of contingent liabilities [domain]] ifrs-full | ExplanationOfReasonForNondisclosureOfInformationRegardingProvision | Text | label | Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision | IAS 37.92 Disclosure documentation | The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] ifrs-full | ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments | Text | label | Explanation of reasons for changes in loss allowance for financial instruments | IFRS 7.B8D Example documentation | The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses. ifrs-full | ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 | Text | label | Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15 | IFRS 15.C8 b Disclosure documentation | The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15. ifrs-full | ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs | Text | label | Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs | IFRS 1.23B Disclosure documentation | The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs. ifrs-full | ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors | Text | label | Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors | IAS 8.49 d Disclosure documentation | The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. ifrs-full | ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy | Text | label | Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy | IAS 8.28 h Disclosure, IAS 8.29 e Disclosure documentation | The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. ifrs-full | ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts | Text | label | Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts | IFRS 17.132 c Disclosure documentation | The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts. ifrs-full | ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets | Text | label | Explanation of relationship between insurance finance income (expenses) and investment return on assets | IFRS 17.110 Disclosure documentation | The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)] ifrs-full | ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld | Text | label | Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held | IFRS 17.128 a (ii) Disclosure documentation | The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets] ifrs-full | ExplanationOfRelationshipsBetweenParentsAndEntity | Text | label | Explanation of relationships between parent and subsidiaries | IAS 24.13 Disclosure documentation | The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity | Text | label | Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity | IFRS 12.19G Disclosure documentation | The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full | ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets | Text | label | Explanation of restrictions on distribution of revaluation surplus for intangible assets | IAS 38.124 b Disclosure documentation | The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus] ifrs-full | ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty | Text | label | Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | IAS 40.75 g Disclosure documentation | The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property] ifrs-full | ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | Text block | label | Explanation of risk management strategy related to hedge accounting [text block] | Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure documentation | The explanation of the risk management strategy related to hedge accounting. ifrs-full | ExplanationOfSeasonalityOrCyclicalityOfInterimOperations | Text | label | Explanation of seasonality or cyclicality of interim operations | IAS 34.16A b Disclosure documentation | The explanatory comments about the seasonality or cyclicality of interim operations. ifrs-full | ExplanationOfShareOptionsInSharebasedPaymentArrangement | Text | label | Description of share-based payment arrangement | IFRS 2.45 a Disclosure documentation | The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory | Text block | label | Explanation of significant changes in contract assets and contract liabilities [text block] | IFRS 15.118 Disclosure documentation | The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] ifrs-full | ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory | Text block | label | Explanation of significant changes in net investment in finance lease [text block] | IFRS 16.93 Disclosure documentation | The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] ifrs-full | ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity | Text | label | Explanation of significant decrease in level of government grants for agricultural activity | IAS 41.57 c Disclosure documentation | The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants] ifrs-full | ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows | Text | label | Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows | SIC 29.6 b Disclosure documentation | The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [domain]] ifrs-full | ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction | Text | label | Explanation of terms and conditions of outstanding balances for related party transaction | IAS 24.18 b (i) Disclosure documentation | The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]] ifrs-full | ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure, IFRS 3.B64 m Disclosure documentation | The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | Text | label | Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.11A e Disclosure documentation | The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] ifrs-full | ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance | Text | label | Explanation of unfulfilled conditions and other contingencies attaching to government assistance | IAS 20.39 c Disclosure documentation | The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] ifrs-full | ExplanationOfValueAssignedToKeyAssumption | Text | label | Explanation of value assigned to key assumption | IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure documentation | The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] ifrs-full | ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue | Text | label | Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue | IFRS 15.120 b (ii) Disclosure documentation | The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations] ifrs-full | ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | Text | label | Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations | IFRS 15.122 Disclosure documentation | The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] ifrs-full | ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | Text | label | Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | IFRS 7.19 Disclosure documentation | The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full | ExplanationOfWhetherEntityAppliesExemptionInIAS2425 | Text | label | Explanation of whether entity applies exemption in IAS 24.25 | IAS 24.26 Disclosure documentation | The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24. ifrs-full | ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged | Text | label | Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral | IFRS 7.15 b Disclosure documentation | The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral. ifrs-full | ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan | Text | label | Explanation of whether participants contribute to retirement benefit plan | IAS 26.36 d Disclosure documentation | The explanation of whether participants contribute to retirement benefit plans. ifrs-full | ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | Text | label | Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | IFRS 15.122 Disclosure documentation | The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] ifrs-full | ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17 | Text | label | Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17 | IFRS 17.C33 c Disclosure documentation | The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17. ifrs-full | ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | Text | label | Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 b Disclosure documentation | The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full | ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported | Text | label | Explanation of why geographical information about revenues from external customers and non-current assets is not reported | IFRS 8.33 Disclosure documentation | The explanation of why geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported. ifrs-full | ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices | Text | label | Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services | IFRS 15.124 b Disclosure documentation | The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers] ifrs-full | ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter | Text | label | Explanation of cross-reference to interim financial statement disclosures for first-time adopter | IFRS 1.33 Disclosure documentation | The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs. ifrs-full | ExplanationWhenGreatestTransferActivityTookPlace | Text | label | Explanation when greatest transfer activity took place | IFRS 7.42G c (i) Disclosure documentation | The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period). ifrs-full | ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete | Text | label | Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue | IFRS 3.B66 Disclosure documentation | The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Total for all business combinations [member]] ifrs-full | ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost | Text | label | Explanation of why fair value becomes reliable for biological assets previously measured at cost | IAS 41.56 b Disclosure documentation | The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss] ifrs-full | ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost | Text | label | Explanation of why fair value cannot be reliably measured for biological assets, at cost | IAS 41.54 b Disclosure documentation | The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] ifrs-full | ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel | Text | label | Explanation of why fair value cannot be reliably measured for investment property, cost model | IAS 40.79 e (ii) Disclosure documentation | The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property] ifrs-full | ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis | Text | label | Explanation of why entity not regarded as going concern | IAS 1.25 Disclosure documentation | The explanation of the reason why the entity is not regarded as a going concern. ifrs-full | ExplorationAndEvaluationAssetsMember | Member | label | Exploration and evaluation assets [member] | IAS 36.127 Common practice documentation | This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. ifrs-full | ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, instant, credit | label | Exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure periodEndLabel | Exposure to credit risk on loan commitments and financial guarantee contracts at end of period periodStartLabel | Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period documentation | The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] ifrs-full | ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, instant | label | Exposure to risk that arises from contracts within scope of IFRS 17 | IFRS 17.125 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of the exposure to risk that arises from contracts within the scope of IFRS 17. ifrs-full | ExpropriationOfMajorAssetsByGovernmentMember | Member | label | Expropriation of major assets by government [member] | IAS 10.22 c Example documentation | This member stands for expropriation of major assets by government. [Refer: Government [member]] ifrs-full | ExternalCreditGradesAxis | Axis | label | External credit grades [axis] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ExternalCreditGradesDomain | Domain [default] | label | External credit grades [domain] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for the standard value for the “External credit grades” axis if no other member is used. ifrs-full | ExternalCreditGradesMember | Member | label | Total for all external credit grades [member] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for credit grades that have been provided by external rating agencies. ifrs-full | FactoringOfReceivablesMember | Member | label | Factoring of receivables [member] | IFRS 7.B33 Example documentation | This member stands for transactions in which an entity transfers its receivables to another party (the factor). ifrs-full | FactorsUsedToIdentifyEntitysReportableSegments | Text | label | Description of factors used to identify entity’s reportable segments | IFRS 8.22 a Disclosure documentation | The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]] ifrs-full | FairValueAsDeemedCostAxis | Axis | label | Fair value as deemed cost [axis] | IFRS 1.30 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified | Monetary, duration, credit | label | Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified | IFRS 7.12D b Disclosure documentation | The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets] ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 | Monetary, duration, credit | label | Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | IFRS 7.42M b Disclosure documentation | The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9 | Monetary, duration, credit | label | Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9 | IFRS 7.42M b Disclosure documentation | The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9 | Monetary, duration, credit | label | Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9 | IFRS 7.42M b Disclosure documentation | The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income | Expired 2023-01-01 IFRS 7.12A d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss | Monetary, duration, credit | label | Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | Monetary, duration, credit | label | Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified | Monetary, duration, credit | label | Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified | IFRS 7.12D b Disclosure documentation | The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets] ifrs-full | FairValueHedgesMember | Member | label | Fair value hedges [member] | IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation | This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Types of hedges [domain]] ifrs-full | FairValueHierarchyDomain | Domain | label | Fair value hierarchy [domain] | IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure documentation | This member stand for the fair value hierarchy. ifrs-full | FairValueLessCostsOfDisposalMember | Member | label | Fair value less costs of disposal [member] | IAS 36.130 e Disclosure documentation | This member stands for the fair value less costs of disposal. The fair value less costs of disposal is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. ifrs-full | FairValueModelMember | Member | label | Fair value model [member] | IAS 40.32A Disclosure, IAS 40.75 a Disclosure documentation | This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ifrs-full | FairValueOfAcquiredReceivables | Monetary, instant, debit | label | Fair value of acquired receivables | IFRS 3.B64 h (i) Disclosure documentation | The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets | Monetary, instant, debit | label | Fair value of assets representing continuing involvement in derecognised financial assets | IFRS 7.42E b Disclosure documentation | The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full | FairValueOfAssociatedFinancialLiabilities | (Monetary), instant, credit | label | Fair value of associated financial liabilities | IFRS 7.42D d Disclosure negatedLabel | Fair value of associated financial liabilities documentation | The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] ifrs-full | FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost | Monetary, instant, debit | label | Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | IFRS 7.12D a Disclosure documentation | The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets] ifrs-full | FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | Monetary, instant, debit | label | Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9 | IFRS 7.42M a Disclosure documentation | The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory | Monetary, instant, debit | label | Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category | IFRS 7.12D a Disclosure documentation | The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets] ifrs-full | FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 | Monetary, instant, debit | label | Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | IFRS 7.42M a Disclosure documentation | The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets | Monetary, instant, debit | label | Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets | IFRS 7.24G c Disclosure documentation | The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full | FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities | Monetary, instant, credit | label | Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities | IFRS 7.24G c Disclosure documentation | The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full | FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | Monetary, instant, credit | label | Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9 | IFRS 7.42M a Disclosure documentation | The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full | FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably | True/False | label | Fair value of goods or services received cannot be estimated reliably | IFRS 2.49 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably. ifrs-full | FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished | Monetary, instant, debit | label | Fair value of investments in joint ventures for which there are quoted market prices | IFRS 12.21 b (iii) Disclosure documentation | The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements] ifrs-full | FairValueOfInvestmentPropertyWhenEntityAppliesCostModel | Monetary, instant, debit | label | Fair value of investment property when entity applies cost model | IAS 40.79 e Disclosure documentation | The amount of fair value of investment property when an entity applies the cost model to measure the investment property. ifrs-full | FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished | Monetary, instant, debit | label | Fair value of investments in associates for which there are quoted market prices | IFRS 12.21 b (iii) Disclosure documentation | The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements] ifrs-full | FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure documentation | 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] ifrs-full | FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition | Monetary, instant, debit | label | Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition | IFRS 7.11B b Disclosure documentation | The fair value at the date of the derecognition of 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 [member]] ifrs-full | FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | Monetary, instant, credit | label | Fair value of liabilities representing continuing involvement in derecognised financial assets | IFRS 7.42E b Disclosure documentation | The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] ifrs-full | FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount | Monetary, instant, debit | label | Fair value of property, plant and equipment materially different from carrying amount | IAS 16.79 d Example documentation | The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment] ifrs-full | FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus | Monetary, instant, debit | label | Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status | IFRS 12.9B a Disclosure documentation | The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety | Monetary, instant, debit | label | Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety | IFRS 7.42D d Disclosure netLabel | Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety documentation | The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets] ifrs-full | FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract | | label | Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract] | ifrs-full | FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety | Monetary, instant, debit | label | Fair value of transferred financial assets that are not derecognised in their entirety | IFRS 7.42D d Disclosure documentation | The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] ifrs-full | FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures | Monetary, instant, debit | label | Fair value of underlying items for contracts with direct participation features | IFRS 17.111 Disclosure documentation | The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] ifrs-full | FeeAndCommissionExpense | (Monetary), duration, debit | label | Fee and commission expense | IAS 1.85 Common practice negatedTotalLabel | Total fee and commission expense documentation | The amount of expense relating to fees and commissions. ifrs-full | FeeAndCommissionExpenseAbstract | | label | Fee and commission expense [abstract] | ifrs-full | FeeAndCommissionIncome | Monetary, duration, credit | label | Fee and commission income | IAS 1.85 Common practice totalLabel | Total fee and commission income documentation | The amount of income relating to fees and commissions. ifrs-full | FeeAndCommissionIncomeAbstract | | label | Fee and commission income [abstract] | ifrs-full | FeeAndCommissionIncomeExpense | Monetary, duration, credit | label | Fee and commission income (expense) | IAS 1.85 Common practice netLabel | Net fee and commission income (expense) documentation | The amount of income or expense relating to fees and commissions. ifrs-full | FeeAndCommissionIncomeExpenseAbstract | | label | Fee and commission income (expense) [abstract] | ifrs-full | FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Fee expense arising from financial liabilities not at fair value through profit or loss | IFRS 7.20 c (i) Disclosure documentation | The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] ifrs-full | FeeIncomeAndExpenseAbstract | | label | Fee income and expense [abstract] | ifrs-full | FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost | Monetary, duration, credit | label | Fee income arising from financial assets not at fair value through profit or loss | IFRS 7.20 c (i) Disclosure documentation | The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss. ifrs-full | FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss | Expired 2023-01-01 IFRS 7.20 c (i) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] ifrs-full | FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities | Monetary, duration, credit | label | Fee income (expense) arising from trust and fiduciary activities | IFRS 7.20 c (ii) Disclosure documentation | The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions. ifrs-full | FinalSalaryPensionDefinedBenefitPlansMember | Member | label | Final salary pension defined benefit plans [member] | IAS 19.138 b Example documentation | This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] ifrs-full | FinanceCosts | (Monetary), duration, debit | label | Finance costs | IAS 1.82 b Disclosure negatedLabel | Finance costs documentation | The amount of costs associated with financing activities of the entity. ifrs-full | FinanceCostsPaidClassifiedAsOperatingActivities | Monetary, duration, credit | label | Finance costs paid, classified as operating activities | IAS 7.31 Common practice documentation | The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs] ifrs-full | FinanceIncome | Monetary, duration, credit | label | Finance income | IAS 1.85 Common practice documentation | The amount of income associated with interest and other financing activities of the entity. ifrs-full | FinanceIncomeCost | Monetary, duration, credit | label | Finance income (cost) | IAS 1.85 Common practice documentation | The amount of income or cost associated with interest and other financing activities of the entity. ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract | | label | Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract] | ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax | Monetary, duration, credit | label | Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax | Monetary, duration, credit | label | Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss | Monetary, duration, credit | label | Finance income (expenses) from reinsurance contracts held recognised in profit or loss | IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure documentation | 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]] ifrs-full | FinanceIncomeOnNetInvestmentInFinanceLease | Monetary, duration, credit | label | Finance income on net investment in finance lease | IFRS 16.90 a (ii) Disclosure documentation | The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease] ifrs-full | FinanceIncomeReceivedClassifiedAsOperatingActivities | Monetary, duration, debit | label | Finance income received, classified as operating activities | IAS 7.31 Common practice documentation | The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] ifrs-full | FinanceLeaseReceivables | Monetary, instant, debit | label | Finance lease receivables | IAS 1.55 Common practice documentation | The amount of receivables related to finance leases. ifrs-full | FinancialAssets | Monetary, instant, debit | label | Financial assets | IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example periodEndLabel | Financial assets at end of period periodStartLabel | Financial assets at beginning of period totalLabel | Total financial assets documentation | 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: Classes of financial instruments [domain]; Financial liabilities] ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | Monetary, instant, debit | label | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | IFRS 9.7.2.34 b Disclosure documentation | The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | Monetary, instant, debit | label | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | IFRS 9.7.2.34 a Disclosure documentation | The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | Text | label | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | IFRS 9.7.2.34 b Disclosure documentation | The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | Text | label | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | IFRS 9.7.2.34 a Disclosure documentation | The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments | Monetary, instant, debit | label | Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments | IFRS 9.7.2.42 b Disclosure documentation | The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments | Monetary, instant, debit | label | Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments | Text | label | Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments | Text | label | Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments | IFRS 9.7.2.42 b Disclosure documentation | The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments | Text | label | Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation | Monetary, instant, debit | label | Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation | IFRS 17.C32 b (ii) Disclosure documentation | The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation | Monetary, instant, debit | label | Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation | IFRS 17.C32 b (i) Disclosure documentation | The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation | Text | label | Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation | IFRS 17.C32 b (ii) Disclosure documentation | The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation | Text | label | Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation | IFRS 17.C32 b (i) Disclosure documentation | The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. ifrs-full | FinancialAssetsAtAmortisedCost | Monetary, instant, debit | label | Financial assets at amortised cost | IFRS 7.8 f Disclosure documentation | 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] ifrs-full | FinancialAssetsAtAmortisedCostCategoryMember | Member | label | Financial assets at amortised cost, category [member] | IFRS 7.8 f Disclosure documentation | This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost] ifrs-full | FinancialAssetsAtAmortisedCostMember | Member | label | Financial assets at amortised cost, class [member] | IFRS 7.B2 a Disclosure documentation | This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost] ifrs-full | FinancialAssetsAtFairValue | Monetary, instant, debit | label | Financial assets, at fair value | IFRS 7.25 Disclosure documentation | The fair value of financial assets. [Refer: At fair value [member]; Financial assets] ifrs-full | FinancialAssetsAtFairValueMember | Member | label | Financial assets at fair value, class [member] | IFRS 7.B2 a Disclosure documentation | This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]] ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Financial assets at fair value through other comprehensive income | IFRS 7.8 h Disclosure totalLabel | Total financial assets at fair value through other comprehensive income documentation | The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | label | Financial assets at fair value through other comprehensive income [abstract] | ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember | Member | label | Financial assets at fair value through other comprehensive income, category [member] | IFRS 7.8 h Disclosure documentation | This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, instant, debit | label | Financial assets at fair value through profit or loss | IFRS 7.8 a Disclosure totalLabel | Total financial assets at fair value through profit or loss documentation | 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] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossAbstract | | label | Financial assets at fair value through profit or loss [abstract] | ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember | Member | label | Financial assets at fair value through profit or loss, category [member] | IFRS 7.8 a Disclosure documentation | This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | 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, mandatorily measured at fair value] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember | Member | label | Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Expired 2023-01-01 IFRS 7.8 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember | Member | label | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | IFRS 7.8 a Disclosure documentation | This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, mandatorily measured at fair value | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember | Member | label | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | IFRS 7.8 a Disclosure documentation | This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember | Member | label | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member] | IFRS 7.8 a Disclosure documentation | This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | Monetary, instant, debit | label | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember | Member | label | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member] | IFRS 7.8 a Disclosure documentation | This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] ifrs-full | FinancialAssetsAvailableforsale | Monetary, instant, debit | label | Financial assets available-for-sale | Expired 2023-01-01 IFRS 7.8 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | FinancialAssetsAvailableforsaleCategoryMember | Member | label | Financial assets available-for-sale, category [member] | Expired 2023-01-01 IFRS 7.8 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full | FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | Monetary, instant, debit | label | Financial assets, carrying amount immediately after initial application of IFRS 9 | IFRS 7.42I b Disclosure documentation | The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] ifrs-full | FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | Monetary, instant, debit | label | Financial assets, carrying amount immediately before initial application of IFRS 9 | IFRS 7.42I a Disclosure documentation | The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] ifrs-full | FinancialAssetsCollectivelyAssessedForCreditLossesMember | Member | label | Financial assets collectively assessed for credit losses [member] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets] ifrs-full | FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract | | label | Financial assets designated as measured at fair value through profit or loss [abstract] | ifrs-full | FinancialAssetsHeldForManagingLiquidityRisk | Monetary, instant, debit | label | Financial assets held for managing liquidity risk | IFRS 7.B11E Disclosure documentation | The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities] ifrs-full | FinancialAssetsImpairedMember | Member | label | Financial assets impaired [member] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for financial assets that have been impaired. [Refer: Financial assets] ifrs-full | FinancialAssetsIndividuallyAssessedForCreditLossesMember | Member | label | Financial assets individually assessed for credit losses [member] | Expired 2023-01-01 IFRS 7.37 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets] ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Financial assets measured at fair value through other comprehensive income | IFRS 7.8 h Disclosure documentation | 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] ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract | | label | Financial assets measured at fair value through other comprehensive income [abstract] | ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember | Member | label | Financial assets measured at fair value through other comprehensive income, category [member] | IFRS 7.8 h Disclosure documentation | This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full | FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | Text | label | Financial assets, measurement category immediately after initial application of IFRS 9 | IFRS 7.42I b Disclosure documentation | The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] ifrs-full | FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | Text | label | Financial assets, measurement category immediately before initial application of IFRS 9 | IFRS 7.42I a Disclosure documentation | The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] ifrs-full | FinancialAssetsNeitherPastDueNorImpairedMember | Member | label | Financial assets neither past due nor impaired [member] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] ifrs-full | FinancialAssetsOutsideScopeOfIFRS7Member | Member | label | Financial assets outside scope of IFRS 7, class [member] | IFRS 7.B2 b Disclosure documentation | This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets] ifrs-full | FinancialAssetsPastDueButNotImpairedMember | Member | label | Financial assets past due but not impaired [member] | Expired 2023-01-01 IFRS 7.37 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] ifrs-full | FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities | Monetary, instant, debit | label | Financial assets pledged as collateral for liabilities or contingent liabilities | IFRS 7.14 a Disclosure documentation | The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Classes of contingent liabilities [domain]; Financial assets] ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | Monetary, instant, debit | label | Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 | Monetary, instant, debit | label | Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 | Monetary, instant, debit | label | Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue | Monetary, instant, debit | label | Financial assets reclassified out of available-for-sale financial assets, at fair value | Expired 2023-01-01 IFRS 7.12A b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value] ifrs-full | FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount | Monetary, instant, debit | label | Financial assets reclassified out of available-for-sale financial assets, carrying amount | Expired 2023-01-01 IFRS 7.12A b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets] ifrs-full | FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue | Monetary, instant, debit | label | Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value | Expired 2023-01-01 IFRS 7.12A b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount | Monetary, instant, debit | label | Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount | Expired 2023-01-01 IFRS 7.12A b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Financial assets recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation | The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]] ifrs-full | FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements | Monetary, instant, debit | label | Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements | Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss] ifrs-full | FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | Monetary, instant, debit | label | Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | IFRS 9.7.2.34 c Disclosure documentation | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] ifrs-full | FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated | Monetary, instant, debit | label | Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated | IFRS 17.C32 c Disclosure documentation | The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17. ifrs-full | FinancialAssetsWhichDoNotQualifyForDerecognitionAxis | Axis | label | Transferred financial assets that are not derecognised in their entirety [axis] | IFRS 7.42D Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | FinancialAssetsWhichDoNotQualifyForDerecognitionDomain | Domain [default] | label | Transferred financial assets that are not derecognised in their entirety [domain] | IFRS 7.42D Disclosure documentation | This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets] ifrs-full | FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures | Monetary, instant, debit | label | Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features | IFRS 7.42S Disclosure documentation | The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] ifrs-full | FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement | Monetary, instant, debit | label | Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element | IFRS 7.42R Disclosure documentation | The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets] ifrs-full | FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification | Monetary, duration, debit | label | Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification | IFRS 7.35J a Disclosure documentation | The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] ifrs-full | FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss | Monetary, duration, credit | label | Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) | IFRS 7.35J a Disclosure documentation | The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer:

Financial assets] ifrs-full | FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount | Monetary, instant, debit | label | Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount | IFRS 7.35J b Disclosure documentation | The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets] ifrs-full | FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding | Monetary, instant, debit | label | Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding | IFRS 7.35L Disclosure documentation | The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] ifrs-full | FinancialEffectOfChangesInAccountingPolicyMember | Member | label | Increase (decrease) due to changes in accounting policy [member] | IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure documentation | This member stands for the financial effect of changes in accounting policy. ifrs-full | FinancialEffectOfCorrectionsOfAccountingErrorsMember | Member | label | Increase (decrease) due to corrections of prior period errors [member] | IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure documentation | This member stands for the financial effect of corrections of prior period errors. ifrs-full | FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis | Axis | label | Financial effect of transition from previous GAAP to IFRSs [axis] | IFRS 1.24 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember | Member | label | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member] | IFRS 13.B36 e Example documentation | This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input. ifrs-full | FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember | Member | label | Financial forecast of profit (loss) for cash-generating unit, measurement input [member] | IFRS 13.B36 e Example documentation | This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input. ifrs-full | FinancialGuaranteeContractsMember | Member | label | Financial guarantee contracts [member] | IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure documentation | This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. ifrs-full | FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember | Member | label | Financial instruments credit-impaired after purchase or origination [member] | IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure documentation | This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]] ifrs-full | FinancialInstrumentsCreditimpairedMember | Member | label | Financial instruments credit-impaired [member] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]] ifrs-full | FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue | Monetary, instant | label | Financial instruments designated as hedging instruments, at fair value | Expired 2023-01-01 IFRS 7.22 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets; Financial liabilities] ifrs-full | FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis | Axis | label | Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis] | IFRS 7.24G Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain | Domain [default] | label | Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain] | IFRS 7.24G Disclosure documentation | This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]] ifrs-full | FinancialInstrumentsNotCreditimpairedMember | Member | label | Financial instruments not credit-impaired [member] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]] ifrs-full | FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember | Member | label | Financial instruments purchased or originated credit-impaired [member] | IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure documentation | This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]] ifrs-full | FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | (Monetary), instant, credit | label | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | IFRS 7.13C d (i) Example, IFRS 7.IG40D Example negatedLabel | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets documentation | The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets] ifrs-full | FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | (Monetary), instant, debit | label | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | IFRS 7.13C d (i) Example, IFRS 7.IG40D Example negatedLabel | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities documentation | The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] ifrs-full | FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition | Monetary, instant | label | Financial instruments whose fair value previously could not be reliably measured at time of derecognition | Expired 2023-01-01 IFRS 7.30 e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-full | FinancialLiabilities | Monetary, instant, credit | label | Financial liabilities | IFRS 7.25 Disclosure periodEndLabel | Financial liabilities at end of period periodStartLabel | Financial liabilities at beginning of period totalLabel | Total financial liabilities documentation | 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: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | Monetary, instant, credit | label | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | IFRS 9.7.2.34 b Disclosure documentation | The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | Monetary, instant, credit | label | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | IFRS 9.7.2.34 a Disclosure documentation | The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | Text | label | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | IFRS 9.7.2.34 b Disclosure documentation | The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | Text | label | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | IFRS 9.7.2.34 a Disclosure documentation | The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments | Monetary, instant, credit | label | Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments | IFRS 9.7.2.42 b Disclosure documentation | The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments | Monetary, instant, credit | label | Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments | Text | label | Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments | Text | label | Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments | IFRS 9.7.2.42 b Disclosure documentation | The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments | Text | label | Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments | IFRS 9.7.2.42 a Disclosure documentation | The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. ifrs-full | FinancialLiabilitiesAtAmortisedCost | Monetary, instant, credit | label | Financial liabilities at amortised cost | IFRS 7.8 g Disclosure documentation | 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] ifrs-full | FinancialLiabilitiesAtAmortisedCostCategoryMember | Member | label | Financial liabilities at amortised cost, category [member] | IFRS 7.8 g Disclosure documentation | This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost] ifrs-full | FinancialLiabilitiesAtAmortisedCostMember | Member | label | Financial liabilities at amortised cost, class [member] | IFRS 7.B2 a Disclosure documentation | This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] ifrs-full | FinancialLiabilitiesAtFairValue | Monetary, instant, credit | label | Financial liabilities, at fair value | IFRS 7.25 Disclosure documentation | The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] ifrs-full | FinancialLiabilitiesAtFairValueMember | Member | label | Financial liabilities at fair value, class [member] | IFRS 7.B2 a Disclosure documentation | This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLoss | Monetary, instant, credit | label | Financial liabilities at fair value through profit or loss | IFRS 7.8 e Disclosure totalLabel | Total financial liabilities at fair value through profit or loss documentation | 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] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | label | Financial liabilities at fair value through profit or loss [abstract] | ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember | Member | label | Financial liabilities at fair value through profit or loss, category [member] | IFRS 7.8 e Disclosure documentation | This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, credit | label | Financial liabilities at fair value through profit or loss that meet definition of held for trading | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | Monetary, instant, credit | label | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember | Member | label | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | IFRS 7.8 e Disclosure documentation | This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember | Member | label | Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | IFRS 7.8 e Disclosure documentation | This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full | FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | Monetary, instant, credit | label | Financial liabilities, carrying amount immediately after initial application of IFRS 9 | IFRS 7.42I b Disclosure documentation | The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] ifrs-full | FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | Monetary, instant, credit | label | Financial liabilities, carrying amount immediately before initial application of IFRS 9 | IFRS 7.42I a Disclosure documentation | The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] ifrs-full | FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | Text | label | Financial liabilities, measurement category immediately after initial application of IFRS 9 | IFRS 7.42I b Disclosure documentation | The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] ifrs-full | FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | Text | label | Financial liabilities, measurement category immediately before initial application of IFRS 9 | IFRS 7.42I a Disclosure documentation | The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] ifrs-full | FinancialLiabilitiesOutsideScopeOfIFRS7Member | Member | label | Financial liabilities outside scope of IFRS 7, class [member] | IFRS 7.B2 b Disclosure documentation | This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities] ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | Monetary, instant, credit | label | Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 | Monetary, instant, credit | label | Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 | Monetary, instant, credit | label | Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | IFRS 7.42I c Disclosure documentation | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialLiabilitiesReclassifiedIntoEquity | Monetary, duration | label | Financial liabilities reclassified into equity | IAS 1.80A Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities] ifrs-full | FinancialLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Financial liabilities recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example negatedLabel | Financial liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]] ifrs-full | FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember | Member | label | Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member] | IAS 7.44H b (ii) Disclosure documentation | This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers. ifrs-full | FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember | Member | label | Financial liabilities that are part of supplier finance arrangements [member] | IAS 7.44H b (i) Disclosure documentation | This member stands for financial liabilities that are part of a supplier finance arrangement. ifrs-full | FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | Monetary, instant, credit | label | Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | IFRS 9.7.2.34 c Disclosure documentation | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignated | Monetary, instant, credit | label | Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated | IFRS 9.7.2.42 c Disclosure documentation | The carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | FinancialRiskMember | Member | label | Financial risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure documentation | This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. ifrs-full | FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | True/False | label | Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency | IAS 29.39 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. ifrs-full | FinancialStatementsComplyWithIFRSs | True/False | label | Financial statements comply with IFRSs | IAS 1.16 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the financial statements comply with all the requirements of IFRSs. ifrs-full | FinancialStatementsForPreviousPeriodsNotPresented | True/False | label | Financial statements for previous periods not presented | IFRS 1.28 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether, in the entity’s first IFRS financial statements, the entity did not present financial statements for previous periods. ifrs-full | FinishedGoods | Monetary, instant, debit | label | Current finished goods | IAS 1.78 c Example, IAS 2.37 Common practice documentation | 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] ifrs-full | FirstinFirstoutMember | Member | label | First-in, first-out [member] | IAS 2.36 a Disclosure documentation | This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement. ifrs-full | FiveYearsBeforeReportingYearMember | Member | label | Five years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended five years before the end of the reporting year. ifrs-full | FixedInterestRateMember | Member | label | Fixed interest rate [member] | IFRS 7.39 Common practice documentation | This member stands for a fixed interest rate. [Refer: Interest rate risk [member]] ifrs-full | FixedpriceContractsMember | Member | label | Fixed-price contracts [member] | IFRS 15.B89 d Example documentation | This member stands for fixed-price contracts with customers. ifrs-full | FixturesAndFittings | Monetary, instant, debit | label | Fixtures and fittings | IAS 16.37 g Example documentation | The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations. ifrs-full | FixturesAndFittingsMember | Member | label | Fixtures and fittings [member] | IAS 16.37 g Example documentation | This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] ifrs-full | FlatSalaryPensionDefinedBenefitPlansMember | Member | label | Flat salary pension defined benefit plans [member] | IAS 19.138 b Example documentation | This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] ifrs-full | FloatingInterestRateMember | Member | label | Floating interest rate [member] | IFRS 7.39 Common practice documentation | This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]] ifrs-full | ForeignCountriesMember | Member | label | Foreign countries [member] | IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure documentation | This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]] ifrs-full | ForeignExchangeGain | Monetary, duration, credit | label | Foreign exchange gain | IAS 1.35 Disclosure, IAS 21.52 a Disclosure documentation | The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full | ForeignExchangeGainLossAbstract | | label | Foreign exchange gain (loss) [abstract] | ifrs-full | ForeignExchangeLoss | (Monetary), duration, debit | label | Foreign exchange loss | IAS 1.35 Disclosure, IAS 21.52 a Disclosure negatedLabel | Foreign exchange loss documentation | The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full | ForeignExchangeRatesAbstract | | label | Foreign exchange rates [abstract] | ifrs-full | ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis | Axis | label | Foreign operations whose functional currency is not exchangeable into presentation currency [axis] | Effective 2025-01-01 IAS 21.A20 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain | Domain [default] | label | Foreign operations whose functional currency is not exchangeable into presentation currency [domain] | Effective 2025-01-01 IAS 21.A20 b Disclosure documentation | This member stands for the standard value of the “Foreign operations whose functional currency is not exchangeable into presentation currency” axis if no other member is used. ifrs-full | ForwardContractMember | Member | label | Forward contract [member] | IAS 1.112 c Common practice documentation | This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. ifrs-full | FourYearsBeforeReportingYearMember | Member | label | Four years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended four years before the end of the reporting year. ifrs-full | FranchiseFeeIncome | Monetary, duration, credit | label | Franchise fee income | IAS 1.112 c Common practice documentation | The amount of income arising from franchise fees. ifrs-full | FranchisesMember | Member | label | Franchises [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets representing 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] ifrs-full | FuelAndEnergyExpense | Monetary, duration, debit | label | Fuel and energy expense | IAS 1.112 c Common practice totalLabel | Total fuel and energy expense documentation | The amount of expense arising from the consumption of fuel and energy. ifrs-full | FuelAndEnergyExpenseAbstract | | label | Fuel and energy expense [abstract] | ifrs-full | FuelExpense | Monetary, duration, debit | label | Fuel expense | IAS 1.112 c Common practice documentation | The amount of expense arising from the consumption of fuel. ifrs-full | FunctionalOrPresentationCurrencyMember | Member [default] | label | Functional or presentation currency [member] | IAS 21.57 a Disclosure documentation | This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the “Currency in which information is displayed” axis if no other member is used. ifrs-full | FundingArrangementsOfDefinedBenefitPlansAxis | Axis | label | Funding arrangements of defined benefit plans [axis] | IAS 19.138 e Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | FundingArrangementsOfDefinedBenefitPlansDomain | Domain [default] | label | Funding arrangements of defined benefit plans [domain] | IAS 19.138 e Example documentation | This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefit plans” axis if no other member is used. ifrs-full | FuturesContractMember | Member | label | Futures contract [member] | IAS 1.112 c Common practice documentation | This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. ifrs-full | GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | Monetary, duration, credit | label | Gain (loss) arising from derecognition of financial assets measured at amortised cost | IAS 1.82 aa Disclosure netLabel | Net gain (loss) arising from derecognition of financial assets measured at amortised cost documentation | The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract | | label | Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract] | ifrs-full | GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid | Monetary, duration, credit | label | Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid | IFRIC 19.11 Disclosure documentation | 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]] ifrs-full | GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer | Monetary, duration, credit | label | Gain (loss) of derecognised financial assets at date of transfer | IFRS 7.42G a Disclosure documentation | The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets] ifrs-full | GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity | Monetary, duration, credit | label | Gain (loss) from transfer activity during period representing greatest transfer activity | IFRS 7.42G c (ii) Disclosure documentation | The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] ifrs-full | GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus | Monetary, duration, credit | label | Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status | IFRS 12.9B b Disclosure documentation | The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness | Monetary, duration, credit | label | Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness | IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure documentation | The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-full | GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness | Monetary, duration, credit | label | Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness | IFRS 7.24A c Disclosure documentation | The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. ifrs-full | GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense | IAS 19.141 c (iv) Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full | GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense | IAS 19.141 c (iv) Disclosure documentation | The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] ifrs-full | GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk | Monetary, duration, credit | label | Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk | IFRS 7.24G b Disclosure documentation | The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full | GainLossOnHedgeIneffectiveness | Monetary, duration, credit | label | Gain (loss) on hedge ineffectiveness | IFRS 7.24C a (i) Disclosure totalLabel | Total gain (loss) on hedge ineffectiveness documentation | The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

ifrs-full | GainLossOnHedgeIneffectivenessAbstract | | label | Gain (loss) on hedge ineffectiveness [abstract] | ifrs-full | GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Gain (loss) on hedge ineffectiveness recognised in other comprehensive income | IFRS 7.24C a (i) Disclosure documentation | The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss | Monetary, duration, credit | label | Gain (loss) on hedge ineffectiveness recognised in profit or loss | IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure documentation | The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] ifrs-full | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income | IAS 19.141 c Disclosure negatedTotalLabel | Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income commentaryGuidance | Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value. documentation | The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | | label | Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract] | ifrs-full | GainLossOnRemeasurementOfReimbursementRights | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement | IAS 19.141 c Disclosure totalLabel | Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement documentation | The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | GainLossOnRemeasurementOfReimbursementRightsAbstract | | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract] | ifrs-full | GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination | Monetary, duration, credit | label | Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination | IFRS 3.B64 p (ii) Disclosure documentation | The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] ifrs-full | GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured | Monetary, duration, credit | label | Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured | Expired 2023-01-01 IFRS 7.30 e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] ifrs-full | GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation | Monetary, duration, credit | label | Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation | IFRS 5.33 b (iii) Disclosure documentation | The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]] ifrs-full | GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | Monetary, duration, credit | label | Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements | IFRS 3.B67 e Disclosure documentation | The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]] ifrs-full | GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff | Monetary, duration, credit | label | Gain on recovery of loans and advances previously written off | IAS 1.85 Common practice documentation | The gain on the recovery of loans and advances previously written off. ifrs-full | GainRecognisedInBargainPurchaseTransaction | Monetary, duration, credit | label | Gain recognised in bargain purchase transaction | IFRS 3.B64 n (i) Disclosure documentation | The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]] ifrs-full | GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | Monetary, duration, credit | label | Gains arising from derecognition of financial assets measured at amortised cost | IFRS 7.20A Disclosure documentation | The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | GainsLossesArisingFromSaleAndLeasebackTransactions | Monetary, duration, credit | label | Gains (losses) arising from sale and leaseback transactions | IFRS 16.53 i Disclosure documentation | The gains (losses) arising from sale and leaseback transactions. ifrs-full | GainsLossesArisingFromSettlementsDefinedBenefitPlans | (Monetary), duration, credit | label | Gains (losses) arising from settlements, defined benefit plans | IAS 19.135 b Common practice negatedLabel | Losses (gains) arising from settlements, defined benefit plans documentation | The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements] ifrs-full | GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements | IAS 19.141 d Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]; Actuarial assumptions [domain]] ifrs-full | GainsLossesOnAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Gains (losses) on available-for-sale financial assets | Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full | GainsLossesOnCashFlowHedgesBeforeTax | Monetary, duration, credit | label | Gains (losses) on cash flow hedges, before tax | IAS 1.91 b Disclosure documentation | The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] ifrs-full | GainsLossesOnCashFlowHedgesNetOfTax | Monetary, duration, credit | label | Gains (losses) on cash flow hedges, net of tax | IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure documentation | The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] ifrs-full | GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod | Monetary, duration, credit | label | Gains (losses) on change in fair value less costs to sell of biological assets for current period | IAS 41.40 Disclosure documentation | The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] ifrs-full | GainsLossesOnChangeInFairValueOfDerivatives | Monetary, duration, credit | label | Gains (losses) on change in fair value of derivatives | IAS 1.85 Common practice netLabel | Net gains (losses) on change in fair value of derivatives documentation | The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full | GainsLossesOnChangeInFairValueOfDerivativesAbstract | | label | Gains (losses) on change in fair value of derivatives [abstract] | ifrs-full | GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax | Monetary, duration, credit | label | Gains (losses) on change in value of foreign currency basis spreads, before tax | IAS 1.91 b Disclosure documentation | 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] ifrs-full | GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax | Monetary, duration, credit | label | Gains (losses) on change in value of foreign currency basis spreads, net of tax | IAS 1.91 a Disclosure documentation | 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] ifrs-full | GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax | Monetary, duration, credit | label | Gains (losses) on change in value of forward elements of forward contracts, before tax | IAS 1.91 b Disclosure documentation | 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] ifrs-full | GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax | Monetary, duration, credit | label | Gains (losses) on change in value of forward elements of forward contracts, net of tax | IAS 1.91 a Disclosure documentation | 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] ifrs-full | GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax | Monetary, duration, credit | label | Gains (losses) on change in value of time value of options, before tax | IAS 1.91 b Disclosure documentation | 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] ifrs-full | GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax | Monetary, duration, credit | label | Gains (losses) on change in value of time value of options, net of tax | IAS 1.91 a Disclosure documentation | 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] ifrs-full | GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans | Monetary, duration, credit | label | Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] ifrs-full | GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans | Monetary, duration, credit | label | Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] ifrs-full | GainsLossesOnDisposalsOfInvestmentProperties | Monetary, duration, credit | label | Gains (losses) on disposals of investment properties | IAS 1.112 c Common practice netLabel | Net gains (losses) on disposals of investment properties documentation | The gains (losses) on disposals of investment properties. [Refer: Investment property] ifrs-full | GainsLossesOnDisposalsOfInvestmentPropertiesAbstract | | label | Gains (losses) on disposals of investment properties [abstract] | ifrs-full | GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | Monetary, duration, credit | label | Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 d (iii) Disclosure documentation | The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full | GainsLossesOnDisposalsOfInvestments | Monetary, duration, credit | label | Gains (losses) on disposals of investments | IAS 1.98 d Disclosure netLabel | Net gains (losses) on disposals of investments documentation | The gains (losses) on disposals of investments. ifrs-full | GainsLossesOnDisposalsOfInvestmentsAbstract | | label | Gains (losses) on disposals of investments [abstract] | ifrs-full | GainsLossesOnDisposalsOfNoncurrentAssets | Monetary, duration, credit | label | Gains (losses) on disposals of non-current assets | IAS 1.112 c Common practice netLabel | Net gains (losses) on disposals of non-current assets documentation | The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] ifrs-full | GainsLossesOnDisposalsOfNoncurrentAssetsAbstract | | label | Gains (losses) on disposals of non-current assets [abstract] | ifrs-full | GainsLossesOnDisposalsOfOtherNoncurrentAssets | Monetary, duration, credit | label | Gains (losses) on disposals of other non-current assets | IAS 1.98 Disclosure documentation | The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets] ifrs-full | GainsLossesOnDisposalsOfPropertyPlantAndEquipment | Monetary, duration, credit | label | Gains (losses) on disposals of property, plant and equipment | IAS 1.98 c Disclosure netLabel | Net gains (losses) on disposals of property, plant and equipment documentation | The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract | | label | Gains (losses) on disposals of property, plant and equipment [abstract] | ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationBeforeTax | Monetary, duration, credit | label | Gains (losses) on exchange differences on translation of foreign operations, before tax | IAS 1.91 b Disclosure documentation | 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] ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationNetOfTax | Monetary, duration, credit | label | Gains (losses) on exchange differences on translation of foreign operations, net of tax | IAS 1.91 a Disclosure documentation | 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] ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss | Monetary, duration, credit | label | Foreign exchange gain (loss) | IAS 1.35 Disclosure, IAS 21.52 a Disclosure netLabel | Net foreign exchange gain (loss) documentation | The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]] ifrs-full | GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets | Monetary, duration | label | Gains (losses) on fair value adjustment attributable to physical changes, biological assets | IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets] ifrs-full | GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets | Monetary, duration | label | Gains (losses) on fair value adjustment attributable to price changes, biological assets | IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] ifrs-full | GainsLossesOnFairValueAdjustmentBiologicalAssets | Monetary, duration | label | Gains (losses) on fair value adjustment, biological assets | IAS 41.50 a Disclosure totalLabel | Total gains (losses) on fair value adjustment, biological assets commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] ifrs-full | GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract | | label | Gains (losses) on fair value adjustment, biological assets [abstract] | ifrs-full | GainsLossesOnFairValueAdjustmentInvestmentProperty | Monetary, duration | label | Gains (losses) on fair value adjustment, investment property | IAS 40.76 d Disclosure commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] ifrs-full | GainsLossesOnFinancialAssetsAtAmortisedCost | Monetary, duration, credit | label | Gains (losses) on financial assets at amortised cost | IFRS 7.20 a (vi) Disclosure documentation | The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Gains (losses) on financial assets at fair value through profit or loss | IFRS 7.20 a (i) Disclosure totalLabel | Total gains (losses) on financial assets at fair value through profit or loss documentation | The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, duration, credit | label | Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading | Expired 2023-01-01 IFRS 7.20 a (i) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on financial assets 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; Gains (losses) on financial assets at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | Monetary, duration, credit | label | Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) on financial assets 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; Gains (losses) on financial assets at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | Monetary, duration, credit | label | Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) on 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; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] ifrs-full | GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax | Monetary, duration, credit | label | 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 commentaryGuidance | Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. documentation | 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] ifrs-full | GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax | Monetary, duration, credit | label | Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax | IAS 1.91 a Disclosure commentaryGuidance | Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. documentation | 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] ifrs-full | GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full | GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | Monetary, duration, credit | label | Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialInstrumentsAbstract | | label | Gains (losses) on financial instruments [abstract] | ifrs-full | GainsLossesOnFinancialLiabilitiesAtAmortisedCost | Monetary, duration, credit | label | Gains (losses) on financial liabilities at amortised cost | IFRS 7.20 a (v) Disclosure documentation | The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Gains (losses) on financial liabilities at fair value through profit or loss | IFRS 7.20 a (i) Disclosure totalLabel | Total gains (losses) on financial liabilities at fair value through profit or loss documentation | The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, duration, credit | label | Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss] ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | Monetary, duration, credit | label | Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) on financial liabilities 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; Gains (losses) on financial liabilities at fair value through profit or loss] ifrs-full | GainsLossesOnHedgedItemAttributableToHedgedRisk | Monetary, duration, credit | label | Gains (losses) on hedged item attributable to hedged risk, fair value hedges | Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]] ifrs-full | GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax | Monetary, duration, credit | label | Gains (losses) on hedges of net investments in foreign operations, before tax | IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure documentation | 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] ifrs-full | GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | GainsLossesOnHedgingInstrument | Monetary, duration, credit | label | Gains (losses) on hedging instrument, fair value hedges | Expired 2023-01-01 IFRS 7.24 a (i) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] ifrs-full | GainsLossesOnHeldtomaturityInvestments | Monetary, duration, credit | label | Gains (losses) on held-to-maturity investments | Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full | GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss | Monetary, duration, credit | label | Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss | Expired 2023-01-01 IFRS 7.24 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]] ifrs-full | GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations | Monetary, duration, credit | label | Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss | Expired 2023-01-01 IFRS 7.24 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]] ifrs-full | GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod | Monetary, duration, credit | label | Gains (losses) on initial recognition of biological assets and agricultural produce for current period | IAS 41.40 Disclosure documentation | The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets] ifrs-full | GainsLossesOnLitigationSettlements | Monetary, duration, credit | label | Gains (losses) on litigation settlements | IAS 1.98 f Disclosure netLabel | Net gains (losses) on litigation settlements documentation | The gains (losses) on settlements of litigation. ifrs-full | GainsLossesOnLitigationSettlementsAbstract | | label | Gains (losses) on litigation settlements [abstract] | ifrs-full | GainsLossesOnLoansAndReceivables | Monetary, duration, credit | label | Gains (losses) on loans and receivables | Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The gains (losses) on loans and receivables. [Refer: Loans and receivables] ifrs-full | GainsLossesOnNetMonetaryPosition | Monetary, duration, credit | label | Gains (losses) on net monetary position | IAS 29.9 Disclosure documentation | 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. ifrs-full | GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax | IFRS 14.22 b Disclosure documentation | The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax | IFRS 14.22 b Disclosure documentation | The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax | Monetary, duration, credit | label | Gains (losses) on remeasuring available-for-sale financial assets, before tax | Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax | Monetary, duration, credit | label | Gains (losses) on remeasuring available-for-sale financial assets, net of tax | Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss | Monetary, duration, credit | label | Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell | IFRS 5.41 c Disclosure documentation | The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale. ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | IFRS 13.93 e (ii) Common practice commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (ii) Common practice negatedLabel | Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities | IFRS 13.93 e (ii) Common practice negatedLabel | Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets | IFRS 13.93 e (ii) Disclosure totalLabel | Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract | | label | Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] | ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (ii) Disclosure negatedTotalLabel | Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | label | Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract] | ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities | IFRS 13.93 e (ii) Disclosure negatedTotalLabel | Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract | | label | Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract] | ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets | IFRS 13.93 e (ii) Common practice commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (ii) Common practice negatedLabel | Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities | IFRS 13.93 e (ii) Common practice negatedLabel | Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member];

Other comprehensive income] ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, duration, credit | label | Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement | Monetary, duration, credit | label | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement | IFRS 13.93 f Disclosure documentation | The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement | Monetary, duration, credit | label | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement | IFRS 13.93 f Disclosure documentation | The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement | Monetary, duration, credit | label | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement | IFRS 13.93 f Disclosure documentation | The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets | IFRS 13.93 e (i) Common practice commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (i) Common practice negatedLabel | Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities | IFRS 13.93 e (i) Common practice negatedLabel | Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets | IFRS 13.93 e (i) Disclosure totalLabel | Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract | | label | Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract] | ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (i) Disclosure negatedTotalLabel | Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | label | Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract] | ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities | IFRS 13.93 e (i) Disclosure negatedTotalLabel | Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract | | label | Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract] | ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets | Monetary, duration | label | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets | IFRS 13.93 e (i) Common practice commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration | label | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (i) Common practice negatedLabel | Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities | (Monetary), duration | label | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities | IFRS 13.93 e (i) Common practice negatedLabel | Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full | GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | Monetary, duration, credit | label | Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.20 a (i) Disclosure documentation | The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full | GainsLossesRecognisedWhenControlInSubsidiaryIsLost | Monetary, duration, credit | label | Gains (losses) recognised when control of subsidiary is lost | IFRS 12.19 Disclosure documentation | The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest. ifrs-full | GainsOnChangeInFairValueOfDerivatives | Monetary, duration, credit | label | Gains on change in fair value of derivatives | IAS 1.85 Common practice documentation | The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full | GainsOnDisposalsOfInvestmentProperties | Monetary, duration, credit | label | Gains on disposals of investment properties | IAS 1.112 c Common practice documentation | The gain on disposals of investment properties. [Refer: Investment property] ifrs-full | GainsOnDisposalsOfInvestments | Monetary, duration, credit | label | Gains on disposals of investments | IAS 1.98 d Disclosure documentation | The gain on the disposal of investments. ifrs-full | GainsOnDisposalsOfNoncurrentAssets | Monetary, duration, credit | label | Gains on disposals of non-current assets | IAS 1.112 c Common practice documentation | The gain on disposals of non-current assets. [Refer: Non-current assets] ifrs-full | GainsOnDisposalsOfPropertyPlantAndEquipment | Monetary, duration, credit | label | Gains on disposals of property, plant and equipment | IAS 1.98 c Disclosure documentation | The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | GainsOnLitigationSettlements | Monetary, duration, credit | label | Gains on litigation settlements | IAS 1.98 f Disclosure documentation | The gain on settlements of litigation. ifrs-full | GamingLicencesMember | Member | label | Gaming licences [member] | IAS 38.119 Common practice documentation | This member stands for licences related to gaming. [Refer: Licences [member]] ifrs-full | GasDistributionMember | Member | label | Gas distribution [member] | IFRS 14.33 Example, IFRS 14.IE2 Example documentation | This member stands for an entity’s activity related to distribution of gas. ifrs-full | GeneralAndAdministrativeExpense | Monetary, duration, debit | label | General and administrative expense | IAS 1.112 c Common practice documentation | The amount of expense relating to general and administrative activities of the entity. ifrs-full | GeographicalAreasAxis | Axis | label | Geographical areas [axis] | IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | GeographicalAreasDomain | Domain [default] | label | Geographical areas [domain] | IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure documentation | This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used. ifrs-full | GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported | True/False | label | Geographical information about revenues from external customers and non-current assets is not reported | IFRS 8.33 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported. ifrs-full | GoodsOrServicesTransferredAtPointInTimeMember | Member | label | Goods or services transferred at point in time [member] | IFRS 15.B89 f Example documentation | This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]] ifrs-full | GoodsOrServicesTransferredOverTimeMember | Member | label | Goods or services transferred over time [member] | IFRS 15.B89 f Example documentation | This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]] ifrs-full | GoodsSoldDirectlyToConsumersMember | Member | label | Goods sold directly to consumers [member] | IFRS 15.B89 g Example documentation | This member stands for goods sold directly to consumers. ifrs-full | GoodsSoldThroughIntermediariesMember | Member | label | Goods sold through intermediaries [member] | IFRS 15.B89 g Example documentation | This member stands for goods sold through intermediaries. ifrs-full | Goodwill | Monetary, instant, debit | label | Goodwill | IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure periodEndLabel | Goodwill at end of period periodStartLabel | Goodwill at beginning of period documentation | 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: Total for all business combinations [member]] ifrs-full | GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale | (Monetary), duration, credit | label | Goodwill derecognised without having previously been included in disposal group classified as held for sale | IFRS 3.B67 d (iv) Disclosure negatedLabel | Goodwill derecognised without having previously been included in disposal group classified as held for sale documentation | The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] ifrs-full | GoodwillExpectedDeductibleForTaxPurposes | Monetary, instant, debit | label | Goodwill expected to be deductible for tax purposes | IFRS 3.B64 k Disclosure documentation | The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]] ifrs-full | GoodwillMember | Member | label | Goodwill [member] | IAS 36.127 Example documentation | This member stands for goodwill. [Refer: Goodwill] ifrs-full | GoodwillRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Goodwill recognised as of acquisition date | IFRS 3.B64 Example, IFRS 3.IE72 Example documentation | The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]] ifrs-full | GovernmentCustomersMember | Member | label | Government customers [member] | IFRS 15.B89 c Example documentation | This member stands for government customers. [Refer: Government [member]] ifrs-full | GovernmentDebtInstrumentsHeld | Monetary, instant, debit | label | Government debt instruments held | IAS 1.112 c Common practice documentation | The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]] ifrs-full | GovernmentGrants | Monetary, instant, credit | label | Government grants | IAS 1.55 Common practice documentation | 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]] ifrs-full | GovernmentMember | Member | label | Government [member] | IFRS 8.34 Disclosure documentation | This member stands for a government, government agencies and similar bodies whether local, national or international. ifrs-full | GrossCarryingAmountMember | Member | label | Gross carrying amount [member] | IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example documentation | This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss] ifrs-full | GrossContractualAmountsReceivableForAcquiredReceivables | Monetary, instant, debit | label | Gross contractual amounts receivable for acquired receivables | IFRS 3.B64 h (ii) Disclosure documentation | The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | (Monetary), instant, debit | label | Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C b Disclosure negatedLabel | Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements documentation | The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] ifrs-full | GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Monetary, instant, debit | label | Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C a Disclosure documentation | The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] ifrs-full | GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | (Monetary), instant, credit | label | Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C b Disclosure negatedLabel | Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements documentation | The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] ifrs-full | GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Monetary, instant, credit | label | Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C a Disclosure documentation | The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] ifrs-full | GrossLeaseLiabilities | Monetary, instant, credit | label | Gross lease liabilities | IFRS 16.58 Disclosure, IFRS 7.B11D a Example documentation | The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] ifrs-full | GrossLoanCommitments | Monetary, instant, credit | label | Gross loan commitments | IFRS 7.B11D e Example documentation | The amount of contractual undiscounted cash flows for gross commitments to receive a loan. ifrs-full | GrossProfit | Monetary, duration, credit | label | Gross profit | IAS 1.103 Example netLabel | Gross profit documentation | The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] ifrs-full | GSMLicencesMember | Member | label | GSM licences [member] | IAS 38.119 Common practice documentation | This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] ifrs-full | GuaranteesMember | Member | label | Guarantees [member] | IFRS 7.B33 Example documentation | This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled. ifrs-full | HedgedItemAssets | Monetary, instant, debit | label | Hedged item, assets | IFRS 7.24B a (i) Disclosure documentation | The amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]] ifrs-full | HedgedItemLiabilities | Monetary, instant, credit | label | Hedged item, liabilities | IFRS 7.24B a (i) Disclosure documentation | The amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]] ifrs-full | HedgedItemsAxis | Axis | label | Hedged items [axis] | IFRS 7.24B Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | HedgedItemsDomain | Domain [default] | label | Hedged items [domain] | IFRS 7.24B Disclosure documentation | This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used. ifrs-full | HedgeFundInvestmentsMember | Member | label | Hedge fund investments [member] | IFRS 13.94 Example, IFRS 13.IE60 Example documentation | This member stands for investments in hedge funds. ifrs-full | HedgesOfNetInvestmentInForeignOperationsMember | Member | label | Hedges of net investment in foreign operations [member] | IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation | This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity. ifrs-full | HedgesOfNetInvestmentsInForeignOperationsAbstract | | label | Hedges of net investment in foreign operations [abstract] | ifrs-full | HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions | Monetary, duration, credit | label | Hedging gains (losses) for hedge of group of items with offsetting risk positions | IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure documentation | The hedging gains (losses) for hedge of group of items with offsetting risk positions. ifrs-full | HedgingInstrumentAssets | Monetary, instant, debit | label | Hedging instrument, assets | IFRS 7.24A a Disclosure documentation | The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]] ifrs-full | HedgingInstrumentLiabilities | Monetary, instant, credit | label | Hedging instrument, liabilities | IFRS 7.24A a Disclosure documentation | The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]] ifrs-full | HedgingInstrumentsAxis | Axis | label | Hedging instruments [axis] | IFRS 7.23A Disclosure, IFRS 7.24A Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | HedgingInstrumentsDomain | Domain [default] | label | Hedging instruments [domain] | IFRS 7.23A Disclosure, IFRS 7.24A Disclosure documentation | This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used. ifrs-full | HeldtomaturityInvestments | Monetary, instant, debit | label | Held-to-maturity investments | Expired 2023-01-01 IFRS 7.8 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | HeldtomaturityInvestmentsCategoryMember | Member | label | Held-to-maturity investments, category [member] | Expired 2023-01-01 IFRS 7.8 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] ifrs-full | HistoricalVolatilityForSharesMeasurementInputMember | Member | label | Historical volatility for shares, measurement input [member] | IFRS 13.B36 b Example documentation | This member stands for the historical volatility for shares used as a measurement input. esef_all | https://www.esma.europa.eu/xbrl/role/all/esef_role-000000 | role | label | [000000] Tags that must be applied if corresponding information is present in a report | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000 | role | label | [110000] General information about financial statements | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000 | role | label | [210000] Statement of financial position, current/non-current | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000 | role | label | [220000] Statement of financial position, order of liquidity | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 | role | label | [310000] Statement of comprehensive income, profit or loss, by function of expense | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000 | role | label | [320000] Statement of comprehensive income, profit or loss, by nature of expense | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000 | role | label | [410000] Statement of comprehensive income, OCI components presented net of tax | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000 | role | label | [420000] Statement of comprehensive income, OCI components presented before tax | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000 | role | label | [610000] Statement of changes in equity | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 | role | label | [800100] Subclassifications of assets, liabilities and equities | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200 | role | label | [800200] Analysis of income and expense | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400 | role | label | [800400] Statement of changes in equity, additional disclosures | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500 | role | label | [800500] List of notes | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 | role | label | [800600] List of accounting policies | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610 | role | label | [800610] List of material accounting policy information | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 | role | label | [810000] Notes – Corporate information and statement of IFRS compliance | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000 | role | label | [861000] Notes – Analysis of other comprehensive income by item | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200 | role | label | [861200] Notes – Share capital, reserves and other equity interest | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000 | role | label | [880000] Notes – Additional information | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000 | role | label | [815000] Notes – Events after reporting period | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110 | role | label | [835110] Notes – Income taxes | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100 | role | label | [822100] Notes – Property, plant and equipment | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 | role | label | [834480] Notes – Employee benefits | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380 | role | label | [826380] Notes – Inventories | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400 | role | label | [831400] Notes – Government grants | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000 | role | label | [842000] Notes – Effects of changes in foreign exchange rates | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200 | role | label | [836200] Notes – Borrowing costs | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000 | role | label | [818000] Notes – Related party | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000 | role | label | [710000] Statement of changes in net assets available for benefits | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480 | role | label | [825480] Notes – Separate financial statements | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000 | role | label | [816000] Notes – Hyperinflationary reporting | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000 | role | label | [838000] Notes – Earnings per share | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000 | role | label | [813000] Notes – Interim financial reporting | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410 | role | label | [832410] Notes –Impairment of assets | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570 | role | label | [827570] Notes – Other provisions, contingent liabilities and contingent assets | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180 | role | label | [823180] Notes – Intangible assets | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 | role | label | [825100] Notes – Investment property | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180 | role | label | [824180] Notes – Agriculture | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000 | role | label | [510000] Statement of cash flows, direct method | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000 | role | label | [520000] Statement of cash flows, indirect method | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300 | role | label | [800300] Statement of cash flows, additional disclosures | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100 | role | label | [851100] Notes – Cash flow statement | esef_all | https://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000 | role | label | [811000] Notes – Accounting policies, changes in accounting estimates and errors | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500 | role | label | [868500] Notes – Members’ shares in co-operative entities and similar instruments | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200 | role | label | [868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100 | role | label | [819100] Notes – First time adoption | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700 | role | label | [825700] Notes – Interests in other entities | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000 | role | label | [823000] Notes – Fair value measurement | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500 | role | label | [824500] Notes – Regulatory deferral accounts | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150 | role | label | [831150] Notes – Revenue from contracts with customers | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 | role | label | [832610] Notes – Leases | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 | role | label | [836600] Notes – Insurance contracts (IFRS 17) | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120 | role | label | [834120] Notes – Share-based payment arrangements | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000 | role | label | [817000] Notes – Business combinations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 | role | label | [836500] Notes – Insurance contracts | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900 | role | label | [825900] Notes – Non-current asset held for sale and discontinued operations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200 | role | label | [822200] Notes – Exploration for and evaluation of mineral resources | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 | role | label | [822390] Notes – Financial instruments | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100 | role | label | [871100] Notes – Operating segments | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role | role | label | Axis aggregation validations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_periodAdj_role | role | label | Period adjusted Axis aggregation validations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role | role | label | Cross period validations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role | role | label | Earnings per share validations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000 | role | label | [901000] Axis – Retrospective application and retrospective restatement | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100 | role | label | [901100] Axis – Departure from requirement of IFRS | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500 | role | label | [901500] Axis – Creation date | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000 | role | label | [903000] Axis – Continuing and discontinued operations | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000 | role | label | [904000] Axis – Assets and liabilities classified as held for sale | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000 | role | label | [913000] Axis –Consolidated and separate financial statements | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000 | role | label | [914000] Axis – Currency in which information is displayed | esef_all | https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000 | role | label | [915000] Axis – Cumulative effect at date of initial application | esef_all | https://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900 | role | label | [832900] Notes – Service concession arrangements | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/esef_con_role | role | label | Context validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/esef_fac_role | role | label | Fact and footnotes validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/esef_man_role | role | label | Mandatory mark-up validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999 | role | label | [999999] Line items not dimensionally qualified | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_axi_periodAdj_role | role | label | Period adjusted Axis aggregation validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role | role | label | Fact equivalence validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role | role | label | Negative fact validations 1 | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role | role | label | Negative fact validations 2 | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role | role | label | Percentage warnings | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role | role | label | Positive fact validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role | role | label | Technical validations | esef_cor | https://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 | role | label | [990000] Axis – Defaults | esma_technical | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario | role | label | Prevents default use of line items (i.e. when not explicitly allowed) for scenario | esma_technical | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment | role | label | Prevents default use of line items (i.e. when not explicitly allowed) for segment | ifrs-full | IdentifiableAssetsAcquiredLiabilitiesAssumed | Monetary, instant, debit | label | Identifiable assets acquired (liabilities assumed) | IFRS 3.B64 i Example, IFRS 3.IE72 Example netLabel | Net identifiable assets acquired (liabilities assumed) documentation | The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Identifiable intangible assets recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation | The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]] ifrs-full | IdentificationOfUnadjustedComparativeInformation | Text | label | Identification of unadjusted comparative information | IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure documentation | The identification of unadjusted comparative information in the financial statements. ifrs-full | IdentityOfPriceIndex | Text | label | Description of identity of price index | IAS 29.39 c Disclosure documentation | The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full | IFRS17Member | Member | label | IFRS 17 [member] | Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice documentation | This member stands for IFRS 17 Insurance Contracts. ifrs-full | IFRS9Member | Member | label | IFRS 9 [member] | IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice documentation | This member stands for IFRS 9 Financial Instruments. ifrs-full | IFRSsMember | Member [default] | label | IFRSs [member] | IFRS 1.24 Disclosure documentation | This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used. ifrs-full | ImmatureBiologicalAssetsMember | Member | label | Immature biological assets [member] | IAS 41.43 Example documentation | This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] ifrs-full | ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable | True/False | label | Impact of initial application of new IFRS is not known or reasonably estimable | IAS 8.31 e (ii) Example commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable. ifrs-full | ImpairmentLoss | Monetary, duration, debit | label | Impairment loss | IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure documentation | The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] ifrs-full | ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers | Monetary, duration, debit | label | Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers | IFRS 15.128 b Disclosure documentation | The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers;

Impairment loss] ifrs-full | ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 | (Monetary), duration, debit | label | Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 | IAS 1.82 ba Disclosure negatedLabel | Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9 documentation | 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. ifrs-full | ImpairmentLossOnFinancialAssets | Monetary, duration, debit | label | Impairment loss on financial assets | Expired 2023-01-01 IFRS 7.20 e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] ifrs-full | ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers | Monetary, duration, debit | label | Impairment loss on receivables or contract assets arising from contracts with customers | IFRS 15.113 b Disclosure documentation | The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers] ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncome | Monetary, duration, debit | label | Impairment loss recognised in other comprehensive income | IAS 36.126 c Disclosure, IAS 36.129 a Disclosure documentation | The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income] ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill | (Monetary), duration | label | Impairment loss recognised in other comprehensive income, intangible assets other than goodwill | IAS 38.118 e (iii) Disclosure negatedLabel | Impairment loss recognised in other comprehensive income, intangible assets other than goodwill commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment | (Monetary), duration | label | Impairment loss recognised in other comprehensive income, property, plant and equipment | IAS 16.73 e (iv) Disclosure negatedLabel | Impairment loss recognised in other comprehensive income, property, plant and equipment commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration | label | Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets | (Monetary), duration | label | Impairment loss recognised in other comprehensive income, right-of-use assets | IAS 16.73 e Common practice negatedLabel | Impairment loss recognised in other comprehensive income, right-of-use assets documentation | The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets] ifrs-full | ImpairmentLossRecognisedInProfitOrLoss | Monetary, duration, debit | label | Impairment loss recognised in profit or loss | IAS 36.126 a Disclosure, IAS 36.129 a Disclosure documentation | The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] ifrs-full | ImpairmentLossRecognisedInProfitOrLossBiologicalAssets | (Monetary), duration | label | Impairment loss recognised in profit or loss, biological assets | IAS 41.55 a Disclosure negatedLabel | Impairment loss recognised in profit or loss, biological assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets] ifrs-full | ImpairmentLossRecognisedInProfitOrLossGoodwill | (Monetary), duration | label | Impairment loss recognised in profit or loss, goodwill | IFRS 3.B67 d (v) Disclosure negatedLabel | Impairment loss recognised in profit or loss, goodwill commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] ifrs-full | ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill | (Monetary), duration | label | Impairment loss recognised in profit or loss, intangible assets and goodwill | IAS 38.118 e (iv) Common practice negatedLabel | Impairment loss recognised in profit or loss, intangible assets and goodwill commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] ifrs-full | ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill | (Monetary), duration | label | Impairment loss recognised in profit or loss, intangible assets other than goodwill | IAS 38.118 e (iv) Disclosure negatedLabel | Impairment loss recognised in profit or loss, intangible assets other than goodwill commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] ifrs-full | ImpairmentLossRecognisedInProfitOrLossInvestmentProperty | (Monetary), duration | label | Impairment loss recognised in profit or loss, investment property | IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure negatedLabel | Impairment loss recognised in profit or loss, investment property commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] ifrs-full | ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | Monetary, duration | label | Impairment loss recognised in profit or loss, loans and advances | IAS 1.85 Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss] ifrs-full | ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | Monetary, duration | label | Impairment loss recognised in profit or loss, property, plant and equipment | IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure negatedLabel | Impairment loss recognised in profit or loss, property, plant and equipment commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | 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] ifrs-full | ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration | label | Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] ifrs-full | ImpairmentLossRecognisedInProfitOrLossRightofuseAssets | (Monetary), duration | label | Impairment loss recognised in profit or loss, right-of-use assets | IAS 16.73 e Common practice negatedLabel | Impairment loss recognised in profit or loss, right-of-use assets documentation | The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets] ifrs-full | ImpairmentLossRecognisedInProfitOrLossTradeReceivables | Monetary, duration, debit | label | Impairment loss recognised in profit or loss, trade receivables | IAS 1.112 c Common practice documentation | The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] ifrs-full | ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract | | label | Impairment loss (reversal of impairment loss) on trade receivables [abstract] | ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | (Monetary), duration, debit | label | Impairment loss (reversal of impairment loss) recognised in profit or loss | IAS 1.99 Disclosure negatedLabel | Reversal of impairment loss (impairment loss) recognised in profit or loss documentation | 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] ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | Monetary, duration, debit | label | Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | IAS 1.85 Common practice netLabel | Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances documentation | 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] ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract | | label | Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract] | ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables | Monetary, duration, debit | label | Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables | IAS 1.112 c Common practice netLabel | Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables documentation | 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] ifrs-full | ImpairmentOfFinancialAssetsAxis | Axis | label | Impairment of financial assets [axis] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ImpairmentOfFinancialAssetsDomain | Domain [default] | label | Impairment of financial assets [domain] | Expired 2023-01-01 IFRS 7.37 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used. ifrs-full | ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay | True/False | label | Impairment requirements have been applied in classification overlay | IFRS 17.C28E a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay. ifrs-full | ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity | Text | label | Description of implications of surplus or deficit on multi-employer or state plan for entity | IAS 19.148 d (iv) Disclosure documentation | The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] ifrs-full | InAccordanceWithIFRS9Member | Member | label | In accordance with IFRS 9 [member] | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation | This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements. ifrs-full | IncomeApproachMember | Member | label | Income approach [member] | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation | This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (i.e. discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts. ifrs-full | IncomeArisingFromExplorationForAndEvaluationOfMineralResources | Monetary, duration, credit | label | Income arising from exploration for and evaluation of mineral resources | IFRS 6.24 b Disclosure documentation | The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full | IncomeCapitalisationMember | Member | label | Income capitalisation [member] | IFRS 13.93 d Common practice documentation | This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value. ifrs-full | IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract | | label | Income, expense, gains or losses of financial instruments [abstract] | ifrs-full | IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses | Monetary, duration, credit | label | Income (expenses) from reinsurance contracts held, other than finance income (expenses) | IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure netLabel | Net income (expenses) from reinsurance contracts held, other than finance income (expenses) documentation | The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]] ifrs-full | IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract | | label | Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract] | ifrs-full | IncomeFromAmountsRecoveredFromReinsurer | Monetary, duration, credit | label | Income from amounts recovered from reinsurer | IFRS 17.86 Disclosure documentation | The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]] ifrs-full | IncomeFromContinuingInvolvementInDerecognisedFinancialAssets | Monetary, duration, credit | label | Income from continuing involvement in derecognised financial assets | IFRS 7.42G b Disclosure documentation | The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] ifrs-full | IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised | Monetary, instant, credit | label | Income from continuing involvement in derecognised financial assets cumulatively recognised | IFRS 7.42G b Disclosure documentation | The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]] ifrs-full | IncomeFromContinuingOperationsAttributableToOwnersOfParent | Monetary, duration, credit | label | Income from continuing operations attributable to owners of parent | IFRS 5.33 d Disclosure documentation | The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]] ifrs-full | IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent | Monetary, duration, credit | label | Income from discontinued operations attributable to owners of parent | IFRS 5.33 d Disclosure documentation | The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]] ifrs-full | IncomeFromFinesAndPenalties | Monetary, duration, credit | label | Income from fines and penalties | IAS 1.112 c Common practice documentation | The amount of income arising from fines and penalties. ifrs-full | IncomeFromGovernmentGrantsRelatedToAgriculturalActivity | Monetary, duration, credit | label | Income from government grants related to agricultural activity | IAS 41.57 a Common practice documentation | The amount of income from government grants related to agricultural activities. [Refer: Government grants] ifrs-full | IncomeFromReimbursementsUnderInsurancePolicies | Monetary, duration, credit | label | Income from reimbursements under insurance policies | IAS 1.112 c Common practice documentation | The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. ifrs-full | IncomeFromStructuredEntities | Monetary, duration, credit | label | Income from structured entities | IFRS 12.27 b Disclosure documentation | The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | IncomeFromSubleasingRightofuseAssets | Monetary, duration, credit | label | Income from subleasing right-of-use assets | IFRS 16.53 f Disclosure documentation | The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets] ifrs-full | IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] ifrs-full | IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | Monetary, duration, credit | label | Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | Expired 2023-01-01 IFRS 7.12A e Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate | Monetary, duration, credit | label | Income relating to variable lease payments for operating leases that do not depend on index or rate | IFRS 16.90 b Disclosure documentation | The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. ifrs-full | IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease | Monetary, duration, credit | label | Income relating to variable lease payments not included in measurement of net investment in finance lease | IFRS 16.90 a (iii) Disclosure documentation | The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] ifrs-full | IncomeStatementAbstract | | label | Profit or loss [abstract] | ifrs-full | IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability | Monetary, duration | label | Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability | IAS 12.81 i Disclosure documentation | The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. ifrs-full | IncomeTaxesPaidClassifiedAsOperatingActivities | Monetary, duration, credit | label | Income taxes paid, classified as operating activities | IAS 7.35 Common practice documentation | The cash outflow for income taxes paid, classified as operating activities. ifrs-full | IncomeTaxesPaidRefund | Monetary, duration, credit | label | Income taxes paid (refund) | IAS 7.35 Disclosure totalLabel | Total income taxes paid (refund) documentation | The cash flows from income taxes paid or refunded. ifrs-full | IncomeTaxesPaidRefundAbstract | | label | Income taxes paid (refund) [abstract] | ifrs-full | IncomeTaxesPaidRefundClassifiedAsFinancingActivities | (Monetary), duration, credit | label | Income taxes paid (refund), classified as financing activities | IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel | Income taxes refund (paid) documentation | The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] ifrs-full | IncomeTaxesPaidRefundClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Income taxes paid (refund), classified as investing activities | IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel | Income taxes refund (paid) documentation | The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] ifrs-full | IncomeTaxesPaidRefundClassifiedAsOperatingActivities | (Monetary), duration, credit | label | Income taxes paid (refund), classified as operating activities | IAS 7.14 f Example, IAS 7.35 Disclosure negatedTerseLabel | Income taxes refund (paid) documentation | The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] ifrs-full | IncomeTaxesRefundClassifiedAsOperatingActivities | Monetary, duration, debit | label | Income taxes refund, classified as operating activities | IAS 7.35 Common practice documentation | The cash inflow from income taxes refunded, classified as operating activities. ifrs-full | IncomeTaxExpenseContinuingOperations | (Monetary), duration, debit | label | Tax expense (income) | IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure negatedTerseLabel | Tax income (expense) totalLabel | Total tax expense (income) documentation | 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)] ifrs-full | IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to available-for-sale financial assets included in other comprehensive income | Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure negatedLabel | Income tax relating to available-for-sale financial assets included in other comprehensive income commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to cash flow hedges included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to cash flow hedges included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | Income tax relating to change in value of time value of options included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome | Monetary, duration | label | Income tax relating to components of other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure totalLabel | Aggregated income tax relating to components of other comprehensive income documentation | The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract | | label | Income tax relating to components of other comprehensive income [abstract] | ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | Income tax relating to components of other comprehensive income that will be reclassified to profit or loss | IAS 1.91 Disclosure negatedTotalLabel | Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss documentation | 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] ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract | | label | Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract] | ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss | IAS 1.91 Disclosure negatedTotalLabel | Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss documentation | 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] ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract | | label | Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract] | ifrs-full | IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome | Monetary, duration, debit | label | Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income | IAS 12.81 ab Common practice, IAS 1.90 Common practice totalLabel | Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income documentation | 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; Hedges of net investment in foreign operations [member]] ifrs-full | IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract | | label | Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract] | ifrs-full | IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure negatedLabel | Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income documentation | 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]] ifrs-full | IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | (Monetary), duration, debit | label | 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 negatedLabel | Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income commentaryGuidance | Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element “Income tax relating to investments in equity instruments included in other comprehensive income”. documentation | 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] ifrs-full | IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to hedges of investments in equity instruments included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to hedges of investments in equity instruments included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to hedges of net investments in foreign operations included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to hedges of net investments in foreign operations included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | 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 | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure negatedLabel | 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 documentation | 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]] ifrs-full | IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | 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 | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure negatedLabel | 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 documentation | 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]] ifrs-full | IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to investments in equity instruments included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to investments in equity instruments included in other comprehensive income documentation | 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] ifrs-full | IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, debit | label | Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | IFRS 14.22 b Disclosure documentation | The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, debit | label | Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | IFRS 14.22 a Disclosure documentation | The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, debit | label | Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss | IAS 1.85 Common practice documentation | The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income] ifrs-full | IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, debit | label | Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss | IAS 1.85 Common practice documentation | The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income] ifrs-full | IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome | (Monetary), duration, debit | label | Income tax relating to remeasurements of defined benefit plans included in other comprehensive income | IAS 12.81 ab Disclosure, IAS 1.90 Disclosure negatedLabel | Income tax relating to remeasurements of defined benefit plans included in other comprehensive income documentation | 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 [domain]] ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, debit | label | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method | IAS 1.90 Disclosure totalLabel | Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method documentation | The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract | | label | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract] | ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss | (Monetary), duration, debit | label | 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 negatedLabel | 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 documentation | 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] ifrs-full | IncreaseDecreaseDueToApplicationOfIFRS15Member | Member | label | IFRS 15 [member] | IFRS 15.C8 a Disclosure documentation | This member stands for IFRS 15 Revenue with Contracts with Customers. ifrs-full | IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember | Member | label | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] | IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation | This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. ifrs-full | IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember | Member | label | Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member] | IAS 1.106 Common practice documentation | 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]] ifrs-full | IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember | Member | label | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure documentation | This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]] ifrs-full | IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember | Member | label | Increase (decrease) due to departure from requirement of IFRS [member] | IAS 1.20 d Disclosure documentation | This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]] ifrs-full | IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember | Member | label | Increase (decrease) due to voluntary changes in accounting policy [member] | IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure documentation | This member stands for the financial effect of voluntary changes in accounting policy. ifrs-full | IncreaseDecreaseInAccountingEstimate | Monetary, duration | label | Increase (decrease) in accounting estimate | IAS 8.39 Disclosure documentation | The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. ifrs-full | IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate | Monetary, duration, debit | label | Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate | IAS 1.85 Common practice documentation | The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income] ifrs-full | IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | Monetary, duration | label | Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Example totalLabel | Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss documentation | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss] ifrs-full | IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets | Monetary, duration, credit | label | Increase (decrease) in allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Disclosure totalLabel | Total increase (decrease) in allowance account for credit losses of financial assets commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets] ifrs-full | IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows | Monetary, duration, debit | label | Increase (decrease) in assets for insurance acquisition cash flows | IFRS 17.105A Disclosure totalLabel | Total increase (decrease) in assets for insurance acquisition cash flows documentation | The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full | IncreaseDecreaseInCashAndCashEquivalents | Monetary, duration, debit | label | Increase (decrease) in cash and cash equivalents after effect of exchange rate changes | IAS 7.45 Disclosure netLabel | Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes documentation | 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] ifrs-full | IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges | Monetary, duration, debit | label | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | IAS 7.45 Disclosure netLabel | Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes documentation | 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] ifrs-full | IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations | Monetary, duration, debit | label | Increase (decrease) in cash and cash equivalents, discontinued operations | IFRS 5.33 c Common practice documentation | The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] ifrs-full | IncreaseDecreaseInContingentConsiderationAssetLiability | Monetary, duration, debit | label | Increase (decrease) in contingent consideration asset (liability) | IFRS 3.B67 b (i) Disclosure documentation | The increase (decrease) in a contingent consideration asset (liability) relating to a business combination. ifrs-full | IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | Increase (decrease) in contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure totalLabel | Total increase (decrease) in contingent liabilities recognised in business combination documentation | The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] ifrs-full | IncreaseDecreaseInCreditDerivativeFairValue | Monetary, duration, debit | label | Increase (decrease) in credit derivative, fair value | IFRS 7.24G a Disclosure totalLabel | Total increase (decrease) in credit derivative, fair value documentation | The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value] ifrs-full | IncreaseDecreaseInCreditDerivativeNominalAmount | Monetary, duration | label | Increase (decrease) in credit derivative, nominal amount | IFRS 7.24G a Disclosure totalLabel | Total increase (decrease) in credit derivative, nominal amount commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] ifrs-full | IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation | Monetary, duration, debit | label | Increase (decrease) in current tax expense (income) due to rate regulation | IFRS 14.34 Disclosure documentation | The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] ifrs-full | IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation | Monetary, duration, debit | label | Increase (decrease) in deferred tax expense (income) due to rate regulation | IFRS 14.34 Disclosure documentation | The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)] ifrs-full | IncreaseDecreaseInDeferredTaxLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in deferred tax liability (asset) | IAS 12.81 Common practice totalLabel | Total increase (decrease) in deferred tax liability (asset) documentation | The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] ifrs-full | IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption | Monetary, instant, credit | label | Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | IAS 19.145 a Disclosure documentation | The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] ifrs-full | IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption | Monetary, instant, credit | label | Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | IAS 19.145 a Disclosure documentation | The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] ifrs-full | IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners | Monetary, duration, credit | label | Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners | IFRIC 17.16 b Disclosure documentation | The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners. ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, instant, credit | label | Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure documentation | The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | Monetary, instant, credit | label | Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, instant, credit | label | Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | Monetary, instant, credit | label | Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | Increase in existing liabilities, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure documentation | The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full | IncreaseDecreaseInExistingProvisionsOtherProvisions | Monetary, duration, credit | label | Increase in existing provisions, other provisions | IAS 37.84 b Disclosure documentation | The increase in existing other provisions. [Refer: Other provisions] ifrs-full | IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Disclosure, IFRS 7.35I Disclosure totalLabel | Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract | | label | Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementAssets | Monetary, duration, debit | label | Increase (decrease) in fair value measurement, assets | IFRS 13.93 e Disclosure totalLabel | Total increase (decrease) in fair value measurement, assets documentation | The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets | Monetary, duration, debit | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments | Monetary, duration, credit | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities | Monetary, duration, credit | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets | Monetary, duration, debit | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments | Monetary, duration, credit | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities | Monetary, duration, credit | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input. ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer:

Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities | Monetary, duration | label | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] ifrs-full | IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments | Monetary, duration, credit | label | Increase (decrease) in fair value measurement, entity’s own equity instruments | IFRS 13.93 e Disclosure totalLabel | Total increase (decrease) in fair value measurement, entity’s own equity instruments documentation | The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract | | label | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract] | ifrs-full | IncreaseDecreaseInFairValueMeasurementLiabilities | Monetary, duration, credit | label | Increase (decrease) in fair value measurement, liabilities | IFRS 13.93 e Disclosure totalLabel | Total increase (decrease) in fair value measurement, liabilities documentation | The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]] ifrs-full | IncreaseDecreaseInFinancialAssets | Monetary, duration, debit | label | Increase (decrease) in financial assets | IFRS 7.35H Disclosure, IFRS 7.35I Disclosure totalLabel | Total increase (decrease) in financial assets documentation | The increase (decrease) in financial assets. [Refer: Financial assets] ifrs-full | IncreaseDecreaseInFinancialAssetsAbstract | | label | Increase (decrease) in financial assets [abstract] | ifrs-full | IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 | Monetary, instant, debit | label | Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9 | IFRS 7.42L b Disclosure documentation | The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets] ifrs-full | IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 | Monetary, instant, debit | label | Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9 | IFRS 7.42L a Disclosure documentation | The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets] ifrs-full | IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 | Monetary, instant, credit | label | Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9 | IFRS 7.42L b Disclosure documentation | The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities] ifrs-full | IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 | Monetary, instant, credit | label | Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9 | IFRS 7.42L a Disclosure documentation | The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities] ifrs-full | IncreaseDecreaseInInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in insurance contracts liability (asset) | IFRS 17.99 Common practice totalLabel | Total increase (decrease) in insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseInIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Increase (decrease) in intangible assets and goodwill | IAS 38.118 e Common practice totalLabel | Total increase (decrease) in intangible assets and goodwill documentation | The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] ifrs-full | IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) in liabilities arising from financing activities | IAS 7.44B Disclosure totalLabel | Total increase (decrease) in liabilities arising from financing activities documentation | The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] ifrs-full | IncreaseDecreaseInNetAssetsAvailableForBenefits | Monetary, duration, credit | label | Increase (decrease) in net assets available for benefits | IAS 26.35 b Disclosure totalLabel | Total increase (decrease) in net assets available for benefits documentation | 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. ifrs-full | IncreaseDecreaseInNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) | IAS 19.141 Disclosure totalLabel | Total increase (decrease) in net defined benefit liability (asset) documentation | The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] ifrs-full | IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets | IAS 19.141 Common practice documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full | IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss | IAS 19.141 Common practice totalLabel | Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans] ifrs-full | IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes | IAS 19.141 Common practice totalLabel | Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] ifrs-full | IncreaseDecreaseInNetInvestmentInFinanceLease | Monetary, duration, debit | label | Increase (decrease) in net investment in finance lease | IFRS 16.93 Disclosure documentation | The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease] ifrs-full | IncreaseDecreaseInNumberOfOrdinarySharesIssued | Shares | label | Increase (decrease) in number of ordinary shares issued | IAS 1.112 c Common practice documentation | The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]] ifrs-full | IncreaseDecreaseInNumberOfSharesOutstanding | Shares | label | Increase (decrease) in number of shares outstanding | IAS 1.79 a (iv) Disclosure totalLabel | Total increase (decrease) in number of shares outstanding documentation | The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, duration, credit | label | Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure documentation | The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | Monetary, duration, credit | label | Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, duration, credit | label | Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | Monetary, duration, credit | label | Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | IFRS 17.128 a (i) Disclosure documentation | The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. ifrs-full | IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) in property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice totalLabel | Total increase (decrease) in property, plant and equipment including right-of-use assets documentation | The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) in regulatory deferral account credit balances | IFRS 14.33 a Disclosure totalLabel | Total increase (decrease) in regulatory deferral account credit balances documentation | The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) in regulatory deferral account debit balances | IFRS 14.33 a Disclosure totalLabel | Total increase (decrease) in regulatory deferral account debit balances documentation | The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | Monetary, duration, credit | label | Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | IFRS 17.116 Common practice documentation | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] ifrs-full | IncreaseDecreaseInRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) in right-of-use assets | IAS 16.73 e Common practice totalLabel | Total increase (decrease) in right-of-use assets documentation | The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets] ifrs-full | IncreaseDecreaseInWorkingCapital | Monetary, duration, credit | label | Increase (decrease) in working capital | IAS 7.20 Common practice documentation | The increase (decrease) in working capital. ifrs-full | IncreaseDecreaseThroughAcquisitionOfSubsidiary | Monetary, duration, credit | label | Increase (decrease) through acquisition of subsidiary, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) | IFRS 17.105 d Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets | Monetary, duration, credit | label | Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets] ifrs-full | IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) | IFRS 17.103 b (ii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | Monetary, duration | label | Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Example, IFRS 7.IG14 Example documentation | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full | IncreaseDecreaseThroughAppropriationOfRetainedEarnings | Monetary, duration, credit | label | Increase (decrease) through appropriation of retained earnings, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] ifrs-full | IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances | IFRS 14.33 a (i) Example documentation | The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances | IFRS 14.33 a (i) Example documentation | The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals | IAS 19.141 h Disclosure commentaryGuidance | Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value. documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)] ifrs-full | IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals | IAS 19.141 h Disclosure documentation | The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through business combinations, deferred tax liability (asset) | IAS 12.81 Common practice documentation | The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] ifrs-full | IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through cash flows, insurance contracts liability (asset) | IFRS 17.105 a Disclosure totalLabel | Total increase (decrease) through cash flows, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure documentation | The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full | IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions | Monetary, duration, credit | label | Increase (decrease) through change in discount rate, other provisions | IAS 37.84 e Disclosure documentation | The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions] ifrs-full | IncreaseDecreaseThroughChangeInEquityOfSubsidiaries | Monetary, duration, credit | label | Increase (decrease) through change in equity of subsidiaries, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) | IFRS 17.104 b (ii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]] ifrs-full | IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) through changes in discount rates, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example documentation | The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) through changes in discount rates, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example documentation | The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) | IFRS 17.104 a (i) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full | IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) | IFRS 17.104 a (ii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full | IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) through changes in fair values, liabilities arising from financing activities | IAS 7.44B d Disclosure documentation | The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities] ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset) | IAS 19.141 e Disclosure commentaryGuidance | Increases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value. documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example documentation | The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example documentation | The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.IG20B Example documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through changes in models or risk parameters, financial assets | IFRS 7.35H Example, IFRS 7.IG20B Example documentation | The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl | Monetary, duration, credit | label | Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | IAS 1.106 d (iii) Disclosure documentation | The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full | IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent | Monetary, duration, credit | label | Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent | IFRS 12.18 Disclosure documentation | The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]; Equity attributable to owners of parent] ifrs-full | IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) | IFRS 17.104 b Disclosure totalLabel | Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) | IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure totalLabel | Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) | IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, i.e. changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughConversionOfConvertibleInstruments | Monetary, duration, credit | label | Increase (decrease) through conversion of convertible instruments, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the conversion of convertible instruments. ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets | Monetary, duration, debit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets | IFRS 15.118 b Example documentation | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities | Monetary, duration, credit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities | IFRS 15.118 b Example documentation | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets | Monetary, duration, debit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets | IFRS 15.118 b Example documentation | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities | Monetary, duration, credit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities | IFRS 15.118 b Example documentation | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets | Monetary, duration, debit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets | IFRS 15.118 b Example documentation | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities | Monetary, duration, credit | label | Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities | IFRS 15.118 b Example documentation | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets | Monetary, duration, debit | label | Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets | IFRS 15.118 b Example documentation | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers] ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities | Monetary, duration, credit | label | Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities | IFRS 15.118 b Example documentation | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers] ifrs-full | IncreaseDecreaseThroughDisposalOfSubsidiary | Monetary, duration, credit | label | Increase (decrease) through disposal of subsidiary, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities | IAS 7.44B c Disclosure documentation | The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities] ifrs-full | IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) | IFRS 17.105 b Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full | IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) | IFRS 17.108 a Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) | IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) | IFRS 17.108 b Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughExerciseOfOptions | Monetary, duration, credit | label | Increase (decrease) through exercise of options, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the exercise of options. ifrs-full | IncreaseDecreaseThroughExerciseOfWarrantsEquity | Monetary, duration, credit | label | Increase (decrease) through exercise of warrants, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from the exercise of warrants. ifrs-full | IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through experience adjustments, insurance contracts liability (asset) | IFRS 17.104 b (iii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) through financing cash flows, liabilities arising from financing activities | IAS 7.44B a Disclosure documentation | The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.IG20B Example totalLabel | Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer:

Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract | | label | Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through foreign exchange and other movements, financial assets | IFRS 7.35H Example, IFRS 7.IG20B Example totalLabel | Total increase (decrease) through foreign exchange and other movements, financial assets documentation | The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract | | label | Increase (decrease) through foreign exchange and other movements, financial assets [abstract] | ifrs-full | IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.IG20B Example documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughForeignExchangeFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through foreign exchange, financial assets | IFRS 7.35H Example, IFRS 7.IG20B Example documentation | The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | Monetary, duration, credit | label | Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | IFRS 17.116 Example documentation | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] ifrs-full | IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) | IFRS 17.103 b (i) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | IFRS 17.105 a (iii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) | IFRS 17.105 a (iii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full | IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | IFRS 17.105 a (ii) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) | IFRS 17.105 c Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)] ifrs-full | IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance revenue, insurance contracts liability (asset) | IFRS 17.103 a Disclosure totalLabel | Total increase (decrease) through insurance revenue, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full | IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) | IFRS 17.114 c Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full | IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) | IFRS 17.114 b Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full | IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) | IFRS 17.114 a Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] ifrs-full | IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance service expenses, insurance contracts liability (asset) | IFRS 17.103 b Disclosure totalLabel | Total increase (decrease) through insurance service expenses, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract | | label | Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract] | ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through insurance service result, insurance contracts liability (asset) | IFRS 17.103 Disclosure, IFRS 17.104 Disclosure totalLabel | Total increase (decrease) through insurance service result, insurance contracts liability (asset) documentation | The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result] ifrs-full | IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | IFRS 17.103 c Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) | IAS 12.81 Common practice documentation | The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] ifrs-full | IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35I b Example documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through modification of contractual cash flows, financial assets | IFRS 7.35I b Example documentation | The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets | Monetary, duration, credit | label | Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, biological assets | IAS 41.50 f Disclosure documentation | The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through net exchange differences, deferred tax liability (asset) | IAS 12.81 Common practice documentation | The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesGoodwill | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, goodwill | IFRS 3.B67 d (vi) Disclosure documentation | The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, intangible assets and goodwill | IAS 38.118 e (vii) Common practice documentation | The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, intangible assets other than goodwill | IAS 38.118 e (vii) Disclosure documentation | The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, investment property | IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure documentation | The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions | Monetary, duration, credit | label | Increase (decrease) through net exchange differences, other provisions | IAS 37.84 Common practice documentation | The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, property, plant and equipment | IAS 16.73 e (viii) Disclosure documentation | The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences | IAS 19.141 e Disclosure documentation | The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through net exchange differences, right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Right-of-use assets] ifrs-full | IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | Monetary, duration | label | Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Example, IFRS 7.IG14 Example documentation | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full | IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities | IAS 7.44B b Disclosure documentation | The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Total for all subsidiaries [member]] ifrs-full | IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets | Monetary, duration, credit | label | Increase (decrease) through other changes, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] ifrs-full | IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Increase (decrease) through other changes, intangible assets and goodwill | IAS 38.118 e (viii) Common practice documentation | The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] ifrs-full | IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Increase (decrease) through other changes, intangible assets other than goodwill | IAS 38.118 e (viii) Disclosure documentation | The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full | IncreaseDecreaseThroughOtherChangesInvestmentProperty | Monetary, duration, debit | label | Increase (decrease) through other changes, investment property | IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure documentation | The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property] ifrs-full | IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase (decrease) through other changes, liabilities arising from financing activities | IAS 7.44B e Disclosure documentation | The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] ifrs-full | IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from other changes | IAS 19.141 Common practice documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] ifrs-full | IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through other changes, property, plant and equipment | IAS 16.73 e (ix) Disclosure documentation | The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full | IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through other changes, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) through other changes, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example totalLabel | Total increase (decrease) through other changes, regulatory deferral account credit balances documentation | The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract | | label | Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] | ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) through other changes, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example totalLabel | Total increase (decrease) through other changes, regulatory deferral account debit balances documentation | The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract | | label | Increase (decrease) through other changes, regulatory deferral account debit balances [abstract] | ifrs-full | IncreaseDecreaseThroughOtherChangesRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through other changes, right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] ifrs-full | IncreaseDecreaseThroughOtherContributionsByOwners | Monetary, duration, credit | label | Increase through other contributions by owners, equity | IAS 1.106 d (iii) Disclosure documentation | The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. ifrs-full | IncreaseDecreaseThroughOtherDistributionsToOwners | (Monetary), duration, debit | label | Decrease through other distributions to owners, equity | IAS 1.106 d (iii) Disclosure negatedLabel | Decrease through other distributions to owners, equity documentation | The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. ifrs-full | IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughOtherMovementsFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through other movements, financial assets | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) | IFRS 17.105 a (i) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] ifrs-full | IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | IFRS 17.105 a (i) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)] ifrs-full | IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | Monetary, duration, credit | label | Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | IFRS 17.116 Example documentation | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] ifrs-full | IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) | IFRS 17.104 b (i) Disclosure documentation | The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] ifrs-full | IncreaseDecreaseThroughSharebasedPaymentTransactions | Monetary, duration, credit | label | Increase (decrease) through share-based payment transactions, equity | IAS 1.106 d (iii) Disclosure documentation | The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] ifrs-full | IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions | Monetary, duration, credit | label | Increase through adjustments arising from passage of time, other provisions | IAS 37.84 e Disclosure documentation | The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions] ifrs-full | IncreaseDecreaseThroughTransactionsWithOwners | Monetary, duration, credit | label | Increase (decrease) through transactions with owners, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from transactions with owners. ifrs-full | IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings | Monetary, duration, credit | label | Increase (decrease) through transfer between revaluation surplus and retained earnings, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets | Monetary, duration, debit | label | Increase (decrease) through other changes, biological assets | IAS 41.50 g Disclosure documentation | The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesEquity | Monetary, duration, credit | label | Increase (decrease) through other changes, equity | IAS 1.106 d Disclosure documentation | The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill | Monetary, duration, debit | label | Increase (decrease) through other changes, goodwill | IFRS 3.B67 d (vii) Disclosure documentation | The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Increase (decrease) through transfers and other changes, intangible assets and goodwill | IAS 38.118 e Common practice totalLabel | Total increase (decrease) through transfers and other changes, intangible assets and goodwill documentation | The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract | | label | Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract] | ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Increase (decrease) through transfers and other changes, intangible assets other than goodwill | IAS 38.118 e Common practice totalLabel | Total increase (decrease) through transfers and other changes, intangible assets other than goodwill documentation | The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract | | label | Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract] | ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions | Monetary, duration, credit | label | Increase (decrease) through transfers and other changes, other provisions | IAS 37.84 Common practice documentation | The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through transfers and other changes, property, plant and equipment | IAS 16.73 e Common practice totalLabel | Total increase (decrease) through transfers and other changes, property, plant and equipment documentation | The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract | | label | Increase (decrease) through transfers and other changes, property, plant and equipment [abstract] | ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice totalLabel | Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | | label | Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract] | ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers and other changes, right-of-use assets | IAS 16.73 e Common practice totalLabel | Total increase (decrease) through transfers and other changes, right-of-use assets documentation | The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract | | label | Increase (decrease) through transfers and other changes, right-of-use assets [abstract] | ifrs-full | IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example documentation | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseDecreaseThroughTransfersFinancialAssets | Monetary, duration, debit | label | Increase (decrease) through transfers, financial assets | IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example documentation | The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets] ifrs-full | IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through transfers from construction in progress, property, plant and equipment | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] ifrs-full | IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress] ifrs-full | IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through transfers from (to) investment property, property, plant and equipment | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] ifrs-full | IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property] ifrs-full | IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill | Monetary, duration, debit | label | Increase (decrease) through transfers, intangible assets and goodwill | IAS 38.118 e Common practice documentation | The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] ifrs-full | IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Increase (decrease) through transfers, intangible assets other than goodwill | IAS 38.118 e Common practice documentation | The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] ifrs-full | IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment | Monetary, duration, debit | label | Increase (decrease) through transfers, property, plant and equipment | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] ifrs-full | IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | IncreaseDecreaseThroughTransfersRightofuseAssets | Monetary, duration, debit | label | Increase (decrease) through transfers, right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets] ifrs-full | IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example documentation | The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances] ifrs-full | IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example documentation | The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] ifrs-full | IncreaseDecreaseThroughTransferToStatutoryReserve | Monetary, duration, credit | label | Increase (decrease) through transfer to statutory reserve, equity | IAS 1.106 d Common practice documentation | The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] ifrs-full | IncreaseDecreaseThroughTreasuryShareTransactions | Monetary, duration, credit | label | Increase (decrease) through treasury share transactions, equity | IAS 1.106 d Disclosure documentation | The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] ifrs-full | IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares | Monetary, duration, credit | label | Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares | IAS 33.70 a Disclosure documentation | The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares. ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets | Monetary, duration, debit | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments | Monetary, duration, credit | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities | Monetary, duration, credit | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | IFRS 13.93 h (ii) Disclosure documentation | The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities | Monetary, duration | label | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | IFRS 13.93 h (ii) Common practice documentation | The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] ifrs-full | IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure documentation | The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full | IncreaseThroughBusinessCombinationsContractAssets | Monetary, duration, debit | label | Increase through business combinations, contract assets | IFRS 15.118 a Example documentation | The increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets] ifrs-full | IncreaseThroughBusinessCombinationsContractLiabilities | Monetary, duration, credit | label | Increase through business combinations, contract liabilities | IFRS 15.118 a Example documentation | The increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities] ifrs-full | IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances | Monetary, duration, debit | label | Increase through items acquired in business combination, regulatory deferral account debit balances | IFRS 14.33 a (iii) Example documentation | The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances] ifrs-full | IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances | Monetary, duration, credit | label | Increase through items assumed in business combination, regulatory deferral account credit balances | IFRS 14.33 a (iii) Example documentation | The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances] ifrs-full | IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities | Monetary, duration, credit | label | Increase through new leases, liabilities arising from financing activities | IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example documentation | The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities] ifrs-full | IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | Monetary, duration, credit | label | Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts | IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example documentation | The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] ifrs-full | IncreaseThroughOriginationOrPurchaseFinancialAssets | Monetary, duration, debit | label | Increase through origination or purchase, financial assets | IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example documentation | The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] ifrs-full | IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows | Monetary, duration, debit | label | Increase through reversals of impairment losses, assets for insurance acquisition cash flows | IFRS 17.105B Disclosure documentation | The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] ifrs-full | IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements | Monetary, duration | label | Incremental fair value granted, modified share-based payment arrangements | IFRS 2.47 c (ii) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | IndemnificationAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Indemnification assets recognised as of acquisition date | IFRS 3.B64 g (i) Disclosure documentation | The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment | True/False | label | Independent valuer was involved in revaluation, property, plant and equipment | IAS 16.77 b Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. ifrs-full | IndependentValuerWasInvolvedInRevaluationRightofuseAssets | True/False | label | Independent valuer was involved in revaluation, right-of-use assets | IFRS 16.57 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts. ifrs-full | IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted | Text | label | Indication of how frequently hedging relationships are discontinued and restarted | IFRS 7.23C b (iii) Disclosure documentation | The description of an indication of how frequently the hedging relationships are discontinued and restarted. ifrs-full | IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity | Text | label | Indication of other forms of government assistance with direct benefits for entity | IAS 20.39 b Disclosure documentation | The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities | Text | label | Indication of uncertainties of amount or timing of outflows, contingent liabilities | IAS 37.86 b Disclosure documentation | The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination | Text | label | Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination | IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure documentation | The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions | Text | label | Indication of uncertainties of amount or timing of outflows, other provisions | IAS 37.85 b Disclosure documentation | The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] ifrs-full | IndividualAssetsOrCashgeneratingUnitsAxis | Axis | label | Individual assets or cash-generating units [axis] | IAS 36.130 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | IndividualAssetsOrCashgeneratingUnitsDomain | Domain [default] | label | Individual assets or cash-generating units [domain] | IAS 36.130 Disclosure documentation | This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used. ifrs-full | IndividualAssetsOrCashgeneratingUnitsMember | Member | label | Total for all individual assets or cash-generating units [member] | IAS 36.130 Disclosure documentation | This member stands for individual assets or cash-generating units. [Refer: Total for all cash-generating units [member]] ifrs-full | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis | Axis | label | Cash-generating units [axis] | IAS 36.134 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain | Domain [default] | label | Cash-generating units [domain] | IAS 36.134 Disclosure, IAS 36.135 Disclosure documentation | This member stands for the standard value for the “Cash-generating units” axis if no other member is used. ifrs-full | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember | Member | label | Total for all cash-generating units [member] | IAS 36.134 Disclosure documentation | This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. ifrs-full | IndividuallyInsignificantCounterpartiesMember | Member | label | Individually insignificant counterparties [member] | IFRS 7.B52 Disclosure documentation | This member stands for individually insignificant parties to the transaction other than the entity. ifrs-full | InflowsOfCashFromInvestingActivities | Monetary, duration, debit | label | Inflows of cash from investing activities | IAS 7.16 Common practice documentation | The cash inflow from investing activities. ifrs-full | InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory | Text block | label | Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] | IFRS 7.35K c Disclosure documentation | The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date. ifrs-full | InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements | Text | label | Information about consequences of non-compliance with externally imposed capital requirements | IAS 1.135 e Disclosure documentation | Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]] ifrs-full | InformationAboutContingentAssetsThatDisclosureIsNotPracticable | Text | label | Information about contingent assets that disclosure is not practicable | IAS 37.91 Disclosure documentation | Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. ifrs-full | InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable | Text | label | Information about contingent liabilities that disclosure is not practicable | IAS 37.91 Disclosure documentation | Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]] ifrs-full | InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets | Text block | label | Information about credit quality of neither past due nor impaired financial assets [text block] | Expired 2023-01-01 IFRS 7.36 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] ifrs-full | InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets | Text | label | Information about credit quality of reinsurance contracts held that are assets | IFRS 17.131 b Disclosure documentation | Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]] ifrs-full | InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates | Text | label | Information about effect of regulatory frameworks in which entity operates | IFRS 17.126 Disclosure documentation | Information about the effect of the regulatory frameworks in which the entity operates. ifrs-full | InformationAboutEntitysDefinitionsOfDefault | Text | label | Information about entity’s definitions of default | IFRS 7.35F b Disclosure documentation | Information about an entity’s definitions of default, including the reasons for selecting those definitions. ifrs-full | InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted | Text | label | Information about exposure arising from leases not yet commenced to which lessee is committed | IFRS 16.59 b (iv) Example documentation | Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed. ifrs-full | InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup | Text | label | Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group | IFRS 7.B8H Disclosure documentation | Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks. ifrs-full | InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory | Text block | label | Information about how designated risk component relates to hedged item in its entirety [text block] | IFRS 7.22C b Disclosure documentation | The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]] ifrs-full | InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory | Text block | label | Information about how entity determined risk component designated as hedged item [text block] | IFRS 7.22C a Disclosure documentation | The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [domain]] ifrs-full | InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined | Text | label | Information about how expected cash outflow on redemption or repurchase was determined | IAS 1.136A d Disclosure documentation | Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments] ifrs-full | InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted | Text | label | Information about how expected volatility was determined, share options granted | IFRS 2.47 a (ii) Disclosure documentation | Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility. ifrs-full | InformationAboutHowFairValueWasMeasuredShareOptionsGranted | Text | label | Information about how fair value was measured, share options granted | IFRS 2.47 a Disclosure documentation | Information on how the fair value of share options granted was measured. ifrs-full | InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted | Text | label | Information about how fair was determined if not on basis of observable market, other equity instruments granted | IFRS 2.47 b (i) Disclosure documentation | Information about how the fair value was determined for other equity instruments granted (i.e. other than share options) if it was not measured on the basis of an observable market price. ifrs-full | InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets | Text | label | Information about how lessor manages risk associated with rights it retains in underlying assets | IFRS 16.92 b Disclosure documentation | Information about how the lessor manages the risk associated with the rights it retains in underlying assets. ifrs-full | InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined | Text | label | Information about how maximum exposure to loss from interests in structured entities is determined | IFRS 12.29 c Disclosure documentation | Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities] ifrs-full | InformationAboutHowMaximumExposureToLossIsDetermined | Text | label | Information about how maximum exposure to loss from continuing involvement is determined | IFRS 7.42E c Disclosure documentation | Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets] ifrs-full | InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions | Text | label | Information about lessee’s exposure arising from extension options and termination options | IFRS 16.59 b (ii) Example documentation | Information about the lessee’s exposure arising from extension options and termination options. ifrs-full | InformationAboutLesseesExposureArisingFromResidualValueGuarantees | Text | label | Information about lessee’s exposure arising from residual value guarantees | IFRS 16.59 b (iii) Example documentation | Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. ifrs-full | InformationAboutLesseesExposureArisingFromVariableLeasePayments | Text | label | Information about lessee’s exposure arising from variable lease payments | IFRS 16.59 b (i) Example documentation | Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. ifrs-full | InformationAboutMajorCustomers | Text | label | Information about major customers | IFRS 8.34 Disclosure documentation | Information about the entity’s major customers and the extent of the entity’s reliance on them. ifrs-full | InformationAboutMarketForFinancialInstruments | Text | label | Information about market for financial instruments | Expired 2023-01-01 IFRS 7.30 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-full | InformationAboutNatureOfLesseesLeasingActivities | Text | label | Information about nature of lessee’s leasing activities | IFRS 16.59 a Example documentation | Information about the nature of the lessee’s leasing activities. ifrs-full | InformationAboutNatureOfLessorsLeasingActivities | Text | label | Information about nature of lessor’s leasing activities | IFRS 16.92 a Disclosure documentation | Information about the nature of the lessor’s leasing activities. ifrs-full | InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments | Text | label | Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments | IAS 1.136A b Disclosure documentation | Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Classes of financial instruments [domain]] ifrs-full | InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability | Text | label | Information about potential exposure to future cash outflows not reflected in measurement of lease liability | IFRS 16.59 b Example documentation | Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] ifrs-full | InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory | Text block | label | Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] | IFRS 15.115 Disclosure documentation | The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] ifrs-full | InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee | Text | label | Information about restrictions or covenants imposed by leases on lessee | IFRS 16.59 c Example documentation | Information about the restrictions or covenants imposed by leases on the lessee. ifrs-full | InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets | Text | label | Information about risk management strategy for rights that lessor retains in underlying assets | IFRS 16.92 b Disclosure documentation | Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. ifrs-full | InformationAboutSaleAndLeasebackTransactions | Text | label | Information about sale and leaseback transactions | IFRS 16.59 d Example documentation | Information about the sale and leaseback transactions. ifrs-full | InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity | Text | label | Information about significant judgements and assumptions made in determining that entity is investment entity | IFRS 12.9A Disclosure documentation | Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]] ifrs-full | InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets | Text | label | Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets | IFRS 7.23C b (i) Disclosure documentation | Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets. ifrs-full | InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments | Text | label | Information about whether and how entity intends to dispose of financial instruments | Expired 2023-01-01 IFRS 7.30 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] ifrs-full | InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted | Text | label | Information how fair value was measured, other equity instruments granted | IFRS 2.47 b Disclosure documentation | Information about how the weighted average fair value at the measurement date of other equity instruments granted (i.e. other than share options) was measured. ifrs-full | InformationOnEntitysWriteoffPolicy | Text | label | Information on entity’s write-off policy | IFRS 7.35F e Disclosure documentation | Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity. ifrs-full | InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9 | Text | label | Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9 | IFRS 7.42J a Disclosure documentation | Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9. ifrs-full | InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets | Text | label | Information on how entity determined that financial assets are credit-impaired financial assets | IFRS 7.35F d Disclosure documentation | Information on how an entity determined that financial assets are credit-impaired financial assets. ifrs-full | InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition | Text | label | Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition | IFRS 7.35F a Disclosure documentation | Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]] ifrs-full | InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 | Text | label | Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17 | IFRS 17.C33 a Disclosure documentation | Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17. ifrs-full | InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements | Text | label | Information on how incremental fair value granted was measured, modified share-based payment arrangements | IFRS 2.47 c (iii) Disclosure documentation | Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Types of share-based payment arrangements [domain]] ifrs-full | InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis | Text | label | Information on how instruments were grouped if expected credit losses were measured on collective basis | IFRS 7.35F c Disclosure documentation | Information on how the instruments were grouped if expected credit losses were measured on a collective basis. ifrs-full | InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied | Text | label | Information on how requirements for modification of contractual cash flows of financial assets have been applied | IFRS 7.35F f Disclosure documentation | Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses. ifrs-full | InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations | True/False | label | Information on revenues and profit or loss is impracticable to disclose, business combinations | IFRS 3.B64 q Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. ifrs-full | InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted | Text | label | Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted | IFRS 2.47 b (ii) Disclosure documentation | Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (i.e. other than share options). ifrs-full | InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted | Text | label | Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted | IFRS 2.47 b (iii) Disclosure documentation | Information about whether and how other features of other equity instruments granted (i.e. other than share options) were incorporated into the measurement of fair value of these equity instruments. ifrs-full | InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted | Text | label | Information whether and how other features were incorporated into measurement of fair value, share options granted | IFRS 2.47 a (iii) Disclosure documentation | Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted. ifrs-full | InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements | Text | label | Information whether entity complied with any externally imposed capital requirements | IAS 1.135 d Disclosure documentation | Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]] ifrs-full | InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse | Text | label | Information whether recoverable amount of asset is fair value less costs of disposal or value in use | IAS 36.130 e Disclosure documentation | Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Total for all cash-generating units [member]] ifrs-full | InitiallyAppliedIFRSsAxis | Axis | label | Initially applied IFRSs [axis] | IAS 8.28 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InitiallyAppliedIFRSsDomain | Domain [default] | label | Initially applied IFRSs [domain] | IAS 8.28 Disclosure documentation | 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-full | InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis | Axis | label | Inputs to methods used to measure contracts within scope of IFRS 17 [axis] | IFRS 17.117 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain | Domain [default] | label | Inputs to methods used to measure contracts within scope of IFRS 17 [domain] | IFRS 17.117 a Disclosure documentation | This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used. ifrs-full | InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17 | Decimal, instant | label | Input to method used to measure contracts within scope of IFRS 17 | IFRS 17.117 a Disclosure documentation | The value of an input to a method used to measure contracts within the scope of IFRS 17. ifrs-full | InsuranceContractsAxis | Axis | label | Insurance contracts [axis] | IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InsuranceContractsByComponentsAxis | Axis | label | Insurance contracts by components [axis] | IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InsuranceContractsByComponentsDomain | Domain [default] | label | Insurance contracts by components [domain] | IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure documentation | This member stands for all insurance contracts when disaggregated by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full | InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis | Axis | label | Insurance contracts by remaining coverage and incurred claims [axis] | IFRS 17.100 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full | InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain | Domain [default] | label | Insurance contracts by remaining coverage and incurred claims [domain] | IFRS 17.100 Disclosure documentation | This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [domain]] ifrs-full | InsuranceContractsDomain | Domain [default] | label | Insurance contracts [domain] | IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure documentation | This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used. ifrs-full | InsuranceContractsIssuedMember | Member | label | Insurance contracts issued [member] | IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure documentation | This member stands for insurance contracts issued. [Refer: Insurance contracts [domain]] ifrs-full | InsuranceContractsIssuedThatAreAssets | Monetary, instant, debit | label | Insurance contracts issued that are assets | IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure documentation | The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]] ifrs-full | InsuranceContractsIssuedThatAreLiabilities | Monetary, instant, credit | label | Insurance contracts issued that are liabilities | IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure documentation | The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]] ifrs-full | InsuranceContractsLiabilityAsset | Monetary, instant, credit | label | Insurance contracts liability (asset) | IFRS 17.99 b Disclosure periodEndLabel | Insurance contracts liability (asset) at end of period periodStartLabel | Insurance contracts liability (asset) at beginning of period documentation | The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]] ifrs-full | InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome | Monetary, instant, credit | label | Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income | IFRS 17.113 c Disclosure documentation | The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)] ifrs-full | InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | Member | label | Insurance contracts other than those to which premium allocation approach has been applied [member] | IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure documentation | This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full | InsuranceContractsThatAreAssets | Monetary, instant, debit | label | Insurance contracts that are assets | IFRS 17.99 b Disclosure periodEndLabel | Insurance contracts that are assets at end of period periodStartLabel | Insurance contracts that are assets at beginning of period documentation | The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]] ifrs-full | InsuranceContractsThatAreLiabilities | Monetary, instant, credit | label | Insurance contracts that are liabilities | IFRS 17.99 b Disclosure periodEndLabel | Insurance contracts that are liabilities at end of period periodStartLabel | Insurance contracts that are liabilities at beginning of period documentation | The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]] ifrs-full | InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | Member | label | Insurance contracts to which premium allocation approach has been applied [member] | IFRS 17.100 c Disclosure documentation | This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. ifrs-full | InsuranceExpense | Monetary, duration, debit | label | Insurance expense | IAS 1.112 c Common practice documentation | The amount of expense arising from purchased insurance. ifrs-full | InsuranceFinanceIncomeExpenses | Monetary, duration, credit | label | Insurance finance income (expenses) | IFRS 17.110 Disclosure documentation | The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17. ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract | | label | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] | ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax | IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax | IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss | Monetary, duration, credit | label | Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss | IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure documentation | 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]] ifrs-full | InsuranceRevenue | Monetary, duration, credit | label | Insurance revenue | IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure totalLabel | Total insurance revenue documentation | 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] ifrs-full | InsuranceRevenueAbstract | | label | Insurance revenue [abstract] | ifrs-full | InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows | Monetary, duration, credit | label | Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows | IFRS 17.106 b Disclosure documentation | The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] ifrs-full | InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage | Monetary, duration, credit | label | Insurance revenue, amounts relating to changes in liability for remaining coverage | IFRS 17.106 a Disclosure totalLabel | Total insurance revenue, amounts relating to changes in liability for remaining coverage documentation | The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]] ifrs-full | InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract | | label | Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract] | ifrs-full | InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk | Monetary, duration, credit | label | Insurance revenue, change in risk adjustment for non-financial risk | IFRS 17.106 a (ii) Disclosure documentation | The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]] ifrs-full | InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices | Monetary, duration, credit | label | Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services | IFRS 17.106 a (iii) Disclosure documentation | The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] ifrs-full | InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod | Monetary, duration, credit | label | Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period | IFRS 17.106 a (i) Disclosure documentation | The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued] ifrs-full | InsuranceRevenueOtherAmounts | Monetary, duration, credit | label | Insurance revenue, other amounts | IFRS 17.106 a (iv) Disclosure documentation | The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue] ifrs-full | InsuranceRiskMember | Member | label | Insurance risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclosure documentation | This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]] ifrs-full | InsuranceServiceExpensesFromInsuranceContractsIssued | (Monetary), duration, debit | label | Insurance service expenses from insurance contracts issued | IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure negatedLabel | Insurance service expenses from insurance contracts issued documentation | 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]] ifrs-full | InsuranceServiceResult | Monetary, duration, credit | label | Insurance service result | IFRS 17.80 a Disclosure totalLabel | Total insurance service result documentation | The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)] ifrs-full | InsuranceServiceResultAbstract | | label | Insurance service result [abstract] | ifrs-full | IntangibleAssetFairValueUsedAsDeemedCost | Monetary, instant, debit | label | Intangible asset fair value used as deemed cost | IFRS 1.30 Disclosure documentation | The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsAcquiredByWayOfGovernmentGrant | Monetary, instant, debit | label | Intangible assets acquired by way of government grant | IAS 38.122 c (ii) Disclosure documentation | The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] ifrs-full | IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue | Monetary, instant, debit | label | Intangible assets acquired by way of government grant, fair value initially recognised | IAS 38.122 c (i) Disclosure documentation | The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] ifrs-full | IntangibleAssetsAndGoodwill | Monetary, instant, debit | label | Intangible assets and goodwill | IAS 1.55 Common practice periodEndLabel | Intangible assets and goodwill at end of period periodStartLabel | Intangible assets and goodwill at beginning of period totalLabel | Total intangible assets and goodwill documentation | The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] ifrs-full | IntangibleAssetsAndGoodwillAbstract | | label | Intangible assets and goodwill [abstract] | ifrs-full | IntangibleAssetsMaterialToEntity | Monetary, instant, debit | label | Intangible assets material to entity | IAS 38.122 b Disclosure documentation | The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsMaterialToEntityAxis | Axis | label | Intangible assets material to entity [axis] | IAS 38.122 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | IntangibleAssetsMaterialToEntityDomain | Domain [default] | label | Intangible assets material to entity [domain] | IAS 38.122 b Disclosure documentation | This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity] ifrs-full | IntangibleAssetsOtherThanGoodwill | Monetary, instant, debit | label | Intangible assets other than goodwill | IAS 1.54 c Disclosure, IAS 38.118 e Disclosure periodEndLabel | Intangible assets other than goodwill at end of period periodStartLabel | Intangible assets other than goodwill at beginning of period totalLabel | Total intangible assets other than goodwill documentation | The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] ifrs-full | IntangibleAssetsOtherThanGoodwillAbstract | | label | Intangible assets other than goodwill [abstract] | ifrs-full | IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets | Monetary, instant, debit | label | Intangible assets other than goodwill, revalued assets, at cost | IAS 38.124 a (iii) Disclosure documentation | The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets | Monetary, instant, debit | label | Intangible assets other than goodwill, revalued assets | IAS 38.124 a (ii) Disclosure documentation | The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsOtherThanGoodwillMember | Member | label | Intangible assets other than goodwill [member] | IAS 36.127 Example, IFRS 16.53 Example documentation | This member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsOtherThanGoodwillRevaluationSurplus | Monetary, instant, credit | label | Intangible assets other than goodwill, revaluation surplus | IAS 38.124 b Disclosure documentation | The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus] ifrs-full | IntangibleAssetsPledgedAsSecurityForLiabilities | Monetary, instant, debit | label | Intangible assets pledged as security for liabilities | IAS 38.122 d Disclosure documentation | The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsUnderDevelopment | Monetary, instant, debit | label | Intangible assets under development | IAS 38.119 g Example documentation | The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsUnderDevelopmentMember | Member | label | Intangible assets under development [member] | IAS 38.119 g Example documentation | This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsWhoseTitleIsRestricted | Monetary, instant, debit | label | Intangible assets whose title is restricted | IAS 38.122 d Disclosure documentation | The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsWithIndefiniteUsefulLife | Monetary, instant, debit | label | Intangible assets with indefinite useful life | IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure documentation | The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] ifrs-full | IntangibleAssetsWithIndefiniteUsefulLifeAxis | Axis | label | Intangible assets with indefinite useful life [axis] | IAS 38.122 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | IntangibleAssetsWithIndefiniteUsefulLifeDomain | Domain [default] | label | Intangible assets with indefinite useful life [domain] | IAS 38.122 a Disclosure documentation | This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life] ifrs-full | IntangibleExplorationAndEvaluationAssets | Monetary, instant, debit | label | Intangible exploration and evaluation assets | IAS 38.119 Common practice, IFRS 6.25 Disclosure documentation | 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]] ifrs-full | IntangibleExplorationAndEvaluationAssetsMember | Member | label | Intangible exploration and evaluation assets [member] | IFRS 6.25 Disclosure documentation | This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full | InterestCostsAbstract | | label | Interest costs [abstract] | ifrs-full | InterestCostsCapitalised | Monetary, duration | label | Interest costs capitalised | IAS 1.112 c Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. ifrs-full | InterestCostsIncurred | Monetary, duration | label | Interest costs incurred | IAS 1.112 c Common practice totalLabel | Total interest costs incurred commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of interest costs that an entity incurs. ifrs-full | InterestExpense | Monetary, duration, debit | label | Interest expense | IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure documentation | The amount of expense arising from interest. ifrs-full | InterestExpenseDefinedBenefitPlans | Monetary, duration, debit | label | Interest expense, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full | InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Interest expense for financial liabilities not at fair value through profit or loss | IFRS 7.20 b Disclosure documentation | The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] ifrs-full | InterestExpenseIncomeDefinedBenefitPlans | Monetary, duration, debit | label | Interest expense (income), defined benefit plans | IAS 19.135 b Common practice netLabel | Net interest expense (income), defined benefit plans documentation | The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full | InterestExpenseIncomeDefinedBenefitPlansAbstract | | label | Interest expense (income), defined benefit plans [abstract] | ifrs-full | InterestExpenseIncomeNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) | IAS 19.141 b Disclosure commentaryGuidance | Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value. documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] ifrs-full | InterestExpenseOnBankLoansAndOverdrafts | Monetary, duration, debit | label | Interest expense on bank loans and overdrafts | IAS 1.112 c Common practice documentation | The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] ifrs-full | InterestExpenseOnBonds | Monetary, duration, debit | label | Interest expense on bonds | IAS 1.112 c Common practice documentation | The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] ifrs-full | InterestExpenseOnBorrowings | Monetary, duration, debit | label | Interest expense on borrowings | IAS 1.112 c Common practice documentation | The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] ifrs-full | InterestExpenseOnDebtInstrumentsIssued | Monetary, duration, debit | label | Interest expense on debt instruments issued | IAS 1.112 c Common practice documentation | The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] ifrs-full | InterestExpenseOnDepositsFromBanks | Monetary, duration, debit | label | Interest expense on deposits from banks | IAS 1.112 c Common practice documentation | The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] ifrs-full | InterestExpenseOnDepositsFromCustomers | Monetary, duration, debit | label | Interest expense on deposits from customers | IAS 1.112 c Common practice documentation | The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] ifrs-full | InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Interest expense on financial liabilities designated at fair value through profit or loss | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestExpenseOnFinancialLiabilitiesHeldForTrading | Monetary, duration, debit | label | Interest expense on financial liabilities held for trading | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestExpenseOnLeaseLiabilities | Monetary, duration, debit | label | Interest expense on lease liabilities | IFRS 16.53 b Disclosure documentation | The amount of interest expense on lease liabilities. [Refer: Lease liabilities] ifrs-full | InterestExpenseOnLiabilitiesDueToCentralBanks | Monetary, duration, debit | label | Interest expense on liabilities due to central banks | IAS 1.112 c Common practice documentation | The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] ifrs-full | InterestExpenseOnOtherFinancialLiabilities | Monetary, duration, debit | label | Interest expense on other financial liabilities | IAS 1.112 c Common practice documentation | The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] ifrs-full | InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent | Monetary, duration, debit | label | Interest expense on repurchase agreements and cash collateral on securities lent | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract | | label | Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] | ifrs-full | InterestIncomeDefinedBenefitPlans | (Monetary), duration, credit | label | Interest income, defined benefit plans | IAS 19.135 b Common practice negatedLabel | Interest income, defined benefit plans documentation | The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full | InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost | Monetary, duration, credit | label | Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | IFRS 7.12C b Disclosure documentation | The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost] ifrs-full | InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | Monetary, duration, credit | label | Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9 | IFRS 7.42N b Disclosure documentation | The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] ifrs-full | InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | Monetary, duration, credit | label | Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9 | IFRS 7.42N b Disclosure documentation | The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] ifrs-full | InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost | Monetary, duration, credit | label | Interest revenue for financial assets measured at amortised cost | IFRS 7.20 b Disclosure documentation | The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost] ifrs-full | InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Interest income for financial assets not at fair value through profit or loss | Expired 2023-01-01 IFRS 7.20 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] ifrs-full | InterestIncomeOnAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Interest income on available-for-sale financial assets | Expired 2023-01-01 IAS 1.112 c Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale] ifrs-full | InterestIncomeOnCashAndBankBalancesAtCentralBanks | Monetary, duration, credit | label | Interest income on cash and bank balances at central banks | IAS 1.112 c Common practice documentation | The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] ifrs-full | InterestIncomeOnCashAndCashEquivalents | Monetary, duration, credit | label | Interest income on cash and cash equivalents | IAS 1.112 c Common practice documentation | The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents] ifrs-full | InterestIncomeOnDebtInstrumentsHeld | Monetary, duration, credit | label | Interest income on debt instruments held | IAS 1.112 c Common practice documentation | The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held] ifrs-full | InterestIncomeOnDeposits | Monetary, duration, credit | label | Interest income on deposits | IAS 1.112 c Common practice documentation | The amount of interest income on deposits. [Refer: Interest income] ifrs-full | InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Interest income on financial assets designated at fair value through profit or loss | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestIncomeOnFinancialAssetsHeldForTrading | Monetary, duration, credit | label | Interest income on financial assets held for trading | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestIncomeOnHeldtomaturityInvestments | Monetary, duration, credit | label | Interest income on held-to-maturity investments | Expired 2023-01-01 IAS 1.112 c Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments] ifrs-full | InterestIncomeOnImpairedFinancialAssetsAccrued | Monetary, duration, credit | label | Interest income on impaired financial assets accrued | Expired 2023-01-01 IFRS 7.20 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income] ifrs-full | InterestIncomeOnImpairedFinancialAssetsAccruedAbstract | | label | Interest income on impaired financial assets accrued [abstract] | ifrs-full | InterestIncomeOnLoansAndAdvancesToBanks | Monetary, duration, credit | label | Interest income on loans and advances to banks | IAS 1.112 c Common practice documentation | The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] ifrs-full | InterestIncomeOnLoansAndAdvancesToCustomers | Monetary, duration, credit | label | Interest income on loans and advances to customers | IAS 1.112 c Common practice documentation | The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers] ifrs-full | InterestIncomeOnLoansAndReceivables | Monetary, duration, credit | label | Interest income on loans and receivables | Expired 2023-01-01 IAS 1.112 c Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] ifrs-full | InterestIncomeOnOtherFinancialAssets | Monetary, duration, credit | label | Interest income on other financial assets | IAS 1.112 c Common practice documentation | The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] ifrs-full | InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | Monetary, duration, credit | label | Interest income on reverse repurchase agreements and cash collateral on securities borrowed | IAS 1.112 c Common practice documentation | 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] ifrs-full | InterestIncomeReimbursementRights | Monetary, duration, debit | label | Increase in reimbursement rights related to defined benefit obligation, resulting from interest income | IAS 19.141 b Disclosure documentation | The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value] ifrs-full | InterestPaidClassifiedAsFinancingActivities | (Monetary), duration, credit | label | Interest paid, classified as financing activities | IAS 7.31 Disclosure negatedTerseLabel | Interest paid documentation | The cash outflow for interest paid, classified as financing activities. ifrs-full | InterestPaidClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Interest paid, classified as investing activities | IAS 7.31 Disclosure negatedTerseLabel | Interest paid documentation | The cash outflow for interest paid, classified as investing activities. ifrs-full | InterestPaidClassifiedAsOperatingActivities | (Monetary), duration, credit | label | Interest paid, classified as operating activities | IAS 7.31 Disclosure negatedTerseLabel | Interest paid documentation | The cash outflow for interest paid, classified as operating activities. ifrs-full | InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities | Monetary, duration, credit | label | Interest paid on deposit liabilities, classified as operating activities | IAS 7.31 Common practice documentation | The cash outflow for interest paid on deposit liabilities, classified as operating activities. ifrs-full | InterestPayable | Monetary, instant, credit | label | Interest payable | IAS 1.112 c Common practice documentation | The amount of interest recognised as a liability. ifrs-full | InterestRateBenchmarksAxis | Axis | label | Interest rate benchmarks [axis] | IFRS 7.24J b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InterestRateBenchmarksDomain | Domain [default] | label | Interest rate benchmarks [domain] | IFRS 7.24J b Disclosure documentation | This member stands for all interest rate benchmarks. It also represents the standard value for the “Interest rate benchmarks” axis if no other member is used. ifrs-full | InterestRateMeasurementInputMember | Member | label | Interest rate, measurement input [member] | IFRS 13.B36 a Example documentation | This member stands for an interest rate used as a measurement input. ifrs-full | InterestRateRiskMember | Member | label | Interest rate risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure documentation | This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Classes of financial instruments [domain]] ifrs-full | InterestRateSwapContractMember | Member | label | Interest rate swap contract [member] | IAS 1.112 c Common practice documentation | This member stands for an interest rate swap contract. [Refer: Swap contract [member]] ifrs-full | InterestReceivable | Monetary, instant, debit | label | Interest receivable | IAS 1.112 c Common practice documentation | The amount of interest recognised as a receivable. ifrs-full | InterestReceivedClassifiedAsInvestingActivities | Monetary, duration, debit | label | Interest received, classified as investing activities | IAS 7.31 Disclosure terseLabel | Interest received documentation | The cash inflow from interest received, classified as investing activities. ifrs-full | InterestReceivedClassifiedAsOperatingActivities | Monetary, duration, debit | label | Interest received, classified as operating activities | IAS 7.31 Disclosure terseLabel | Interest received documentation | The cash inflow from interest received, classified as operating activities. ifrs-full | InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities | Monetary, duration, debit | label | Interest received from debt instruments held, classified as operating activities | IAS 7.31 Common practice documentation | The cash inflow from interest received from debt instruments held, classified as operating activities. ifrs-full | InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities | Monetary, duration, debit | label | Interest received from loans and advances, classified as operating activities | IAS 7.31 Common practice documentation | The cash inflow from interest received from loans and advances, classified as operating activities. ifrs-full | InterestRevenueCalculatedUsingEffectiveInterestMethod | Monetary, duration, credit | label | Interest revenue calculated using effective interest method | IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure documentation | 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] ifrs-full | InterestRevenueExpense | Monetary, duration, credit | label | Interest income (expense) | IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure documentation | The amount of income or expense arising from interest. [Refer: Interest expense;

Interest income] ifrs-full | InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration, credit | label | Interest revenue for financial assets measured at fair value through other comprehensive income | IFRS 7.20 b Disclosure documentation | The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income] ifrs-full | InternalCreditGradesAxis | Axis | label | Internal credit grades [axis] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InternalCreditGradesDomain | Domain [default] | label | Internal credit grades [domain] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for the standard value for the “Internal credit grades” axis if no other member is used. ifrs-full | InternalCreditGradesMember | Member | label | Total for all internal credit grades [member] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for credit grades that have been developed by the entity itself. ifrs-full | InternallyGeneratedMember | Member | label | Internally generated [member] | IAS 38.118 Disclosure documentation | This member stands for items that have been internally generated by the entity. ifrs-full | IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011 | Monetary, instant, credit | label | Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested | IFRS 2.51 b (ii) Disclosure documentation | The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). ifrs-full | Inventories | Monetary, instant, debit | label | Current inventories | IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure totalLabel | Total current inventories documentation | The amount of current inventories. [Refer: Inventories] ifrs-full | InventoriesAtFairValueLessCostsToSell | Monetary, instant, debit | label | Inventories, at fair value less costs to sell | IAS 2.36 c Disclosure documentation | The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]] ifrs-full | InventoriesAtNetRealisableValue | Monetary, instant, debit | label | Inventories, at net realisable value | IAS 2.36 Common practice documentation | The amount of inventories carried at net realisable value. [Refer: Inventories] ifrs-full | InventoriesPledgedAsSecurityForLiabilities | Monetary, instant, debit | label | Inventories pledged as security for liabilities | IAS 2.36 h Disclosure documentation | The amount of inventories pledged as security for liabilities. [Refer: Inventories] ifrs-full | InventoriesTotal | Monetary, instant, debit | label | Inventories | IAS 1.54 g Disclosure documentation | 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] ifrs-full | InventoryCostFormulaDomain | Domain | label | Inventory cost formula [domain] | IAS 2.36 a Disclosure documentation | This member stands for inventory cost formula. ifrs-full | InventoryCostFormulas | Text | label | Description of inventory cost formulas | IAS 2.36 a Disclosure documentation | The description of the cost formulas used to measure inventory. [Refer: Inventories] ifrs-full | InventoryCostFormulasCategorical | Multiple choice | label | Inventory cost formulas, categorical | IAS 2.36 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which cost formulas are used to measure inventory. ifrs-full | InventoryRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Inventory recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation | The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]] ifrs-full | InventoryWritedown2011 | Monetary, duration | label | Inventory write-down | IAS 1.98 a Disclosure, IAS 2.36 e Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories] ifrs-full | InvestmentAccountedForUsingEquityMethod | Monetary, instant, debit | label | Investments accounted for using equity method | IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure totalLabel | Total investments accounted for using equity method documentation | 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]] ifrs-full | InvestmentContractsLiabilities | Monetary, instant, credit | label | Investment contracts liabilities | IAS 1.55 Common practice documentation | The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9. ifrs-full | InvestmentEntityIsRequiredToApplyExceptionFromConsolidation | True/False | label | Investment entity is required to apply exception from consolidation | IFRS 12.19A Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the investment entity is required to apply an exception from consolidation. ifrs-full | InvestmentFundsAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Investment funds, amount contributed to fair value of plan assets | IAS 19.142 f Example documentation | The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] ifrs-full | InvestmentFundsMember | Member | label | Investment funds [member] | IFRS 12.B23 c Example documentation | This member stands for investment funds. ifrs-full | InvestmentFundsPercentageContributedToFairValueOfPlanAssets | Percent | label | Investment funds, percentage contributed to fair value of plan assets | IAS 19.142 f Common practice documentation | The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets] ifrs-full | InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue | List | label | Investment in associate is measured using equity method or at fair value | IFRS 12.21 b (i) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates whether the investment in an associate is measured using the equity method or at fair value. ifrs-full | InvestmentIncome | Monetary, duration, credit | label | Investment income | IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure documentation | The amount of investment income, such as interest and dividends. ifrs-full | InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue | List | label | Investment in joint venture is measured using equity method or at fair value | IFRS 12.21 b (i) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates whether the investment in a joint venture is measured using the equity method or at fair value. ifrs-full | InvestmentProperty | Monetary, instant, debit | label | Investment property | IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure periodEndLabel | Investment property at end of period periodStartLabel | Investment property at beginning of period totalLabel | Total investment property documentation | 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. ifrs-full | InvestmentPropertyAbstract | | label | Investment property [abstract] | ifrs-full | InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale | Monetary, instant, debit | label | Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale | IAS 40.78 d (ii) Disclosure documentation | The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full | InvestmentPropertyCompleted | Monetary, instant, debit | label | Investment property completed | IAS 1.112 c Common practice documentation | The amount of investment property whose construction or development is complete. [Refer: Investment property] ifrs-full | InvestmentPropertyCompletedMember | Member | label | Investment property completed [member] | IAS 1.112 c Common practice documentation | This member stands for completed investment property. [Refer: Investment property completed] ifrs-full | InvestmentPropertyFairValueUsedAsDeemedCost | Monetary, instant, debit | label | Investment property fair value used as deemed cost | IFRS 1.30 Disclosure documentation | The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property] ifrs-full | InvestmentPropertyMember | Member | label | Investment property [member] | IFRS 13.94 Example, IFRS 13.IE60 Example documentation | This member stands for investment property. [Refer: Investment property] ifrs-full | InvestmentPropertyUnderConstructionOrDevelopment | Monetary, instant, debit | label | Investment property under construction or development | IAS 1.112 c Common practice documentation | The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property] ifrs-full | InvestmentPropertyUnderConstructionOrDevelopmentMember | Member | label | Investment property under construction or development [member] | IAS 1.112 c Common practice documentation | This member stands for investment property under construction or development. [Refer: Investment property under construction or development] ifrs-full | InvestmentsAccountedForUsingEquityMethodAbstract | | label | Investments accounted for using equity method [abstract] | ifrs-full | InvestmentsAccountedForUsingEquityMethodMember | Member | label | Investments accounted for using equity method [member] | IAS 36.127 Common practice documentation | This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full | InvestmentsForRiskOfPolicyholders | Monetary, instant, debit | label | Investments for risk of policyholders | IAS 1.55 Common practice documentation | The amount of investments against insurance liabilities where all risk is borne by the policyholders. ifrs-full | InvestmentsInAssociates | Monetary, instant, debit | label | Investments in associates reported in separate financial statements | IAS 27.10 Disclosure documentation | The amount of investments in associates in an entity’s separate financial statements. [Refer: Total for all associates [member]] ifrs-full | InvestmentsInAssociatesAccountedForUsingEquityMethod | Monetary, instant, debit | label | Investments in associates accounted for using equity method | IAS 1.55 Common practice documentation | The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method] ifrs-full | InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain | Domain [default] | label | Investments in equity instruments designated at fair value through other comprehensive income [domain] | IFRS 7.11A c Disclosure documentation | This member stands for the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. ifrs-full | InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis | Axis | label | Investments in equity instruments designated at fair value through other comprehensive income [axis] | IFRS 7.11A c Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember | Member | label | Investments in equity instruments designated at fair value through other comprehensive income [member] | IFRS 7.8 h Disclosure documentation | This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] ifrs-full | InvestmentsInJointVentures | Monetary, instant, debit | label | Investments in joint ventures reported in separate financial statements | IAS 27.10 Disclosure documentation | The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Total for all joint ventures [member]] ifrs-full | InvestmentsInJointVenturesAccountedForUsingEquityMethod | Monetary, instant, debit | label | Investments in joint ventures accounted for using equity method | IAS 1.55 Common practice documentation | The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method] ifrs-full | InvestmentsInSubsidiaries | Monetary, instant, debit | label | Investments in subsidiaries reported in separate financial statements | IAS 27.10 Disclosure documentation | The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Total for all subsidiaries [member]] ifrs-full | InvestmentsInSubsidiariesJointVenturesAndAssociates | Monetary, instant, debit | label | Investments in subsidiaries, joint ventures and associates reported in separate financial statements | IAS 27.10 Disclosure totalLabel | Total investments in subsidiaries, joint ventures and associates reported in separate financial statements documentation | The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements] ifrs-full | InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract | | label | Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract] | ifrs-full | InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | Monetary, instant, debit | label | Investments other than investments accounted for using equity method | IAS 1.55 Common practice documentation | The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full | IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Monetary, duration, debit | label | Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 m Disclosure documentation | The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | IssuedCapital | Monetary, instant, credit | label | Issued capital | IAS 1.78 e Example totalLabel | Total issued capital documentation | The nominal value of capital issued. ifrs-full | IssuedCapitalAbstract | | label | Issued capital [abstract] | ifrs-full | IssuedCapitalMember | Member | label | Issued capital [member] | IAS 1.106 Disclosure documentation | This member stands for a component of equity representing issued capital. ifrs-full | IssuedCapitalOrdinaryShares | Monetary, instant, credit | label | Issued capital, ordinary shares | IAS 1.78 e Common practice documentation | The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital] ifrs-full | IssuedCapitalPreferenceShares | Monetary, instant, credit | label | Issued capital, preference shares | IAS 1.78 e Common practice documentation | The nominal value of capital arising from issuing preference shares. [Refer: Issued capital] ifrs-full | IssueOfConvertibleInstruments | Monetary, duration, credit | label | Issue of convertible instruments | IAS 1.106 d Common practice documentation | The change in equity resulting from the issuing of convertible instruments. ifrs-full | IssueOfEquity | Monetary, duration, credit | label | Issue of equity | IAS 1.106 d (iii) Disclosure commentaryGuidance | Use this element with the “Classes of share capital” axis and the “Components of equity” axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount. documentation | The increase in equity through the issue of equity instruments. ifrs-full | IssuesFairValueMeasurementAssets | Monetary, duration, debit | label | Issues, fair value measurement, assets | IFRS 13.93 e (iii) Disclosure documentation | The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]] ifrs-full | IssuesFairValueMeasurementEntitysOwnEquityInstruments | Monetary, duration, credit | label | Issues, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (iii) Disclosure documentation | The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | IssuesFairValueMeasurementLiabilities | Monetary, duration, credit | label | Issues, fair value measurement, liabilities | IFRS 13.93 e (iii) Disclosure documentation | The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]] ifrs-full | ItemsForPresentationOfRegulatoryDeferralAccountsAbstract | | label | Items for presentation of regulatory deferral accounts [abstract] | ifrs-full | ItemsInCourseOfCollectionFromOtherBanks | Monetary, instant, debit | label | Items in course of collection from other banks | IAS 1.55 Common practice documentation | The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. ifrs-full | ItemsInCourseOfTransmissionToOtherBanks | Monetary, instant, credit | label | Items in course of transmission to other banks | IAS 1.55 Common practice documentation | The amount of items that have been transmitted to but not yet received and processed by other banks. ifrs-full | ItemsOfContingentLiabilitiesAxis | Axis | label | Items of contingent liabilities [axis] | IFRS 3.B64 j Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ItemsOfContingentLiabilitiesDomain | Domain [default] | label | Items of contingent liabilities [domain] | IFRS 3.B64 j Disclosure documentation | This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Classes of contingent liabilities [domain]] ifrs-full | JointControlMember | Member | label | Joint control [member] | IAS 24.26 a Disclosure documentation | This member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. ifrs-full | JointControlOrSignificantInfluenceMember | Member | label | Entities with joint control or significant influence over entity [member] | IAS 24.19 b Disclosure documentation | This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies. ifrs-full | JointOperationsAxis | Axis | label | Joint operations [axis] | IFRS 12.B4 c Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | JointOperationsDomain | Domain [default] | label | Joint operations [domain] | IFRS 12.B4 c Disclosure documentation | This member stands for the standard value for the “Joint operations” axis if no other member is used. ifrs-full | JointOperationsMember | Member | label | Total for all joint operations [member] | IFRS 12.B4 c Disclosure documentation | This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. ifrs-full | JointVenturesAxis | Axis | label | Joint ventures [axis] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | JointVenturesDomain | Domain [default] | label | Joint ventures [domain] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure documentation | This member stands for the standard value for the “Joint ventures” axis if no other member is used. ifrs-full | JointVenturesMember | Member | label | Total for all joint ventures [member] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure documentation | This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. ifrs-full | JointVenturesWhereEntityIsVenturerMember | Member | label | Joint ventures where entity is venturer [member] | IAS 24.19 e Disclosure documentation | This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Total for all joint ventures [member]] ifrs-full | KeyManagementPersonnelCompensation | Monetary, duration, debit | label | Key management personnel compensation | IAS 24.17 Disclosure documentation | The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelCompensationOtherLongtermBenefits | Monetary, duration, debit | label | Key management personnel compensation, other long-term employee benefits | IAS 24.17 c Disclosure documentation | The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelCompensationPostemploymentBenefits | Monetary, duration, debit | label | Key management personnel compensation, post-employment benefits | IAS 24.17 b Disclosure documentation | The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelCompensationSharebasedPayment | Monetary, duration, debit | label | Key management personnel compensation, share-based payment | IAS 24.17 e Disclosure documentation | The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelCompensationShorttermEmployeeBenefits | Monetary, duration, debit | label | Key management personnel compensation, short-term employee benefits | IAS 24.17 a Disclosure documentation | The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelCompensationTerminationBenefits | Monetary, duration, debit | label | Key management personnel compensation, termination benefits | IAS 24.17 d Disclosure documentation | The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]] ifrs-full | KeyManagementPersonnelOfEntityOrParentMember | Member | label | Key management personnel of entity or parent [member] | IAS 24.19 f Disclosure documentation | This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. ifrs-full | LackOfExchangeabilityMember | Member | label | Lack of Exchangeability [member] | Expiry date 2027-01-01 IAS 21.60L Disclosure documentation | This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023. ifrs-full | Land | Monetary, instant, debit | label | Land | IAS 16.37 a Example documentation | The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] ifrs-full | LandAndBuildings | Monetary, instant, debit | label | Land and buildings | IAS 16.37 b Example totalLabel | Total land and buildings documentation | 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] ifrs-full | LandAndBuildingsAbstract | | label | Land and buildings [abstract] | ifrs-full | LandAndBuildingsMember | Member | label | Land and buildings [member] | IAS 16.37 b Example documentation | This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] ifrs-full | LandMember | Member | label | Land [member] | IAS 16.37 a Example documentation | This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] ifrs-full | LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember | Member | label | Later than fifteen years and not later than twenty years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than fifteen years and not later than twenty years. ifrs-full | LaterThanFiveYearsAndNotLaterThanSevenYearsMember | Member | label | Later than five years and not later than seven years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than five years and not later than seven years. ifrs-full | LaterThanFiveYearsAndNotLaterThanTenYearsMember | Member | label | Later than five years and not later than ten years [member] | IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than five years and not later than ten years. ifrs-full | LaterThanFiveYearsMember | Member | label | Later than five years [member] | IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than five years. ifrs-full | LaterThanFourMonthsMember | Member | label | Later than four months [member] | IAS 1.112 c Common practice documentation | This member stands for a time band of later than four months. ifrs-full | LaterThanFourYearsAndNotLaterThanFiveYearsMember | Member | label | Later than four years and not later than five years [member] | IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than four years and not later than five years. ifrs-full | LaterThanOneMonthAndNotLaterThanSixMonthsMember | Member | label | Later than one month and not later than six months [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than one month and not later than six months. ifrs-full | LaterThanOneMonthAndNotLaterThanThreeMonthsMember | Member | label | Later than one month and not later than three months [member] | IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than one month and not later than three months. ifrs-full | LaterThanOneMonthAndNotLaterThanTwoMonthsMember | Member | label | Later than one month and not later than two months [member] | IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example documentation | This member stands for a time band of later than one month and not later than two months. ifrs-full | LaterThanOneYearAndNotLaterThanFiveYearsMember | Member | label | Later than one year and not later than five years [member] | IFRS 7.B11 d Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than one year and not later than five years. ifrs-full | LaterThanOneYearAndNotLaterThanThreeYearsMember | Member | label | Later than one year and not later than three years [member] | IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than one year and not later than three years. ifrs-full | LaterThanOneYearAndNotLaterThanTwoYearsMember | Member | label | Later than one year and not later than two years [member] | IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than one year and not later than two years. ifrs-full | LaterThanOneYearMember | Member | label | Later than one year [member] | IAS 1.61 b Disclosure documentation | This member stands for a time band of later than one year. ifrs-full | LaterThanSevenYearsAndNotLaterThanTenYearsMember | Member | label | Later than seven years and not later than ten years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than seven years and not later than ten years. ifrs-full | LaterThanSixMonthsAndNotLaterThanOneYearMember | Member | label | Later than six months and not later than one year [member] | IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than six months and not later than one year. ifrs-full | LaterThanSixMonthsMember | Member | label | Later than six months [member] | IAS 1.112 c Common practice documentation | This member stands for a time band of later than six months. ifrs-full | LaterThanTenYearsAndNotLaterThanFifteenYearsMember | Member | label | Later than ten years and not later than fifteen years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than ten years and not later than fifteen years. ifrs-full | LaterThanTenYearsMember | Member | label | Later than ten years [member] | IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than ten years. ifrs-full | LaterThanThreeMonthsAndNotLaterThanFourMonthsMember | Member | label | Later than three months and not later than four months [member] | IAS 1.112 c Common practice documentation | This member stands for a time band of later than three months and not later than four months. ifrs-full | LaterThanThreeMonthsAndNotLaterThanOneYearMember | Member | label | Later than three months and not later than one year [member] | IFRS 7.B11 c Example documentation | This member stands for a time band of later than three months and not later than one year. ifrs-full | LaterThanThreeMonthsAndNotLaterThanSixMonthsMember | Member | label | Later than three months and not later than six months [member] | IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than three months and not later than six months. ifrs-full | LaterThanThreeMonthsMember | Member | label | Later than three months [member] | IFRS 7.35N Example, IFRS 7.IG20D Example documentation | This member stands for a time band of later than three months. ifrs-full | LaterThanThreeYearsAndNotLaterThanFiveYearsMember | Member | label | Later than three years and not later than five years [member] | IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than three years and not later than five years. ifrs-full | LaterThanThreeYearsAndNotLaterThanFourYearsMember | Member | label | Later than three years and not later than four years [member] | IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than three years and not later than four years. ifrs-full | LaterThanThreeYearsMember | Member | label | Later than three years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than three years. ifrs-full | LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember | Member | label | Later than twenty years and not later than twenty-five years [member] | IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than twenty years and not later than twenty-five years. ifrs-full | LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember | Member | label | Later than two months and not later than three months [member] | IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example documentation | This member stands for a time band of later than two months and not later than three months. ifrs-full | LaterThanTwoYearsAndNotLaterThanFiveYearsMember | Member | label | Later than two years and not later than five years [member] | IAS 1.112 c Common practice documentation | This member stands for a time band of later than two years and not later than five years. ifrs-full | LaterThanTwoYearsAndNotLaterThanThreeYearsMember | Member | label | Later than two years and not later than three years [member] | IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of later than two years and not later than three years. ifrs-full | LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | Monetary, instant, credit | label | Lease commitments for short-term leases for which recognition exemption has been used | IFRS 16.55 Disclosure documentation | The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full | LeaseholdImprovementsMember | Member | label | Leasehold improvements [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement. ifrs-full | LeaseLiabilities | Monetary, instant, credit | label | Lease liabilities | IFRS 16.47 b Disclosure totalLabel | Total lease liabilities documentation | The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. ifrs-full | LeaseLiabilitiesAbstract | | label | Lease liabilities [abstract] | ifrs-full | LeaseLiabilitiesMember | Member | label | Lease liabilities [member] | IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation | This member stands for lease liabilities. [Refer: Lease liabilities] ifrs-full | LeaseLiabilityInASaleAndLeasebackMember | Member | label | Lease Liability in a Sale and Leaseback [member] | Expiry date 2026-01-01 IFRS 16.C1D Disclosure documentation | This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022. ifrs-full | LeaseReceivablesMember | Member | label | Lease receivables [member] | IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example documentation | This member stands for receivables related to leases. ifrs-full | LeasesAsLesseeRelatedPartyTransactions | Monetary, duration | label | Leases as lessee, related party transactions | IAS 24.21 d Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of leases where the entity was the lessee in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | LeasesAsLessorRelatedPartyTransactions | Monetary, duration | label | Leases as lessor, related party transactions | IAS 24.21 d Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | LegalFormOfEntity | Text | label | Legal form of entity | IAS 1.138 a Disclosure documentation | Information about the legal structure under which the entity operates. ifrs-full | LegalProceedingsContingentLiabilityMember | Member | label | Legal proceedings contingent liability [member] | IAS 37.88 Example documentation | This member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]] ifrs-full | LegalProceedingsProvision | Monetary, instant, credit | label | Legal proceedings provision | IAS 37 – Example 10 A court case Example, IAS 37.87 Example totalLabel | Total legal proceedings provision documentation | The amount of provision for legal proceedings. [Refer: Other provisions] ifrs-full | LegalProceedingsProvisionAbstract | | label | Legal proceedings provision [abstract] | ifrs-full | LegalProceedingsProvisionMember | Member | label | Legal proceedings provision [member] | IAS 37 – Example 10 A court case Example, IAS 37.87 Example documentation | This member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]] ifrs-full | LengthOfLifeOfLimitedLifeEntity | Text | label | Length of life of limited life entity | IAS 1.138 d Disclosure documentation | Information about the length of the entity’s life if it is a limited life entity. ifrs-full | LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption | True/False | label | Lessee accounts for leases of low-value assets using recognition exemption | IFRS 16.60 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.

ifrs-full | LesseeAccountsForShorttermLeasesUsingRecognitionExemption | True/False | label | Lessee accounts for short-term leases using recognition exemption | IFRS 16.60 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. ifrs-full | Level1OfFairValueHierarchyMember | Member | label | Level 1 of fair value hierarchy [member] | IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure documentation | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. ifrs-full | Level2And3OfFairValueHierarchyMember | Member | label | Level 2 and 3 of fair value hierarchy [member] | IAS 19.142 Disclosure documentation | This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]] ifrs-full | Level2OfFairValueHierarchyMember | Member | label | Level 2 of fair value hierarchy [member] | IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure documentation | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. ifrs-full | Level3OfFairValueHierarchyMember | Member | label | Level 3 of fair value hierarchy [member] | IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure documentation | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability. ifrs-full | LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised | List | label | Level of fair value hierarchy within which fair value measurement is categorised | IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). ifrs-full | LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities | Percent | label | Level of participation of entity compared with other participating entities | IAS 19.148 d (v) Disclosure documentation | The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [domain]] ifrs-full | LevelOfPriceIndex | Pure | label | Level of price index | IAS 29.39 c Disclosure documentation | The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full | LevelOfRoundingUsedInFinancialStatements | Text | label | Level of rounding used in financial statements | IAS 1.51 e Disclosure documentation | Information about the level of rounding used in the presentation of amounts in the financial statements. ifrs-full | LevelsOfFairValueHierarchyAxis | Axis | label | Levels of fair value hierarchy [axis] | IAS 19.142 Disclosure, IFRS 13.93 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | LevelsOfFairValueHierarchyDomain | Domain [default] | label | Levels of fair value hierarchy [domain] | IAS 19.142 Disclosure, IFRS 13.93 b Disclosure documentation | This member stands for all levels of the fair value hierarchy. It also represents the standard value for the “Levels of fair value hierarchy” axis if no other member is used. ifrs-full | Liabilities | Monetary, instant, credit | label | Liabilities | IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure periodEndLabel | Liabilities at end of period periodStartLabel | Liabilities at beginning of period negatedLabel | Liabilities totalLabel | Total liabilities documentation | 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. ifrs-full | LiabilitiesAbstract | | label | Liabilities [abstract] | ifrs-full | LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources | Monetary, instant, credit | label | Liabilities arising from exploration for and evaluation of mineral resources | IFRS 6.24 b Disclosure documentation | The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full | LiabilitiesArisingFromFinancingActivities | Monetary, instant, credit | label | Liabilities arising from financing activities | IAS 7.44D Example periodEndLabel | Liabilities arising from financing activities at end of period periodStartLabel | Liabilities arising from financing activities at beginning of period documentation | The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities] ifrs-full | LiabilitiesArisingFromFinancingActivitiesAxis | Axis | label | Liabilities arising from financing activities [axis] | IAS 7.44D Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | LiabilitiesArisingFromFinancingActivitiesDomain | Domain [default] | label | Liabilities arising from financing activities [domain] | IAS 7.44D Example documentation | This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities] ifrs-full | LiabilitiesDueToCentralBanks | Monetary, instant, credit | label | Liabilities due to central banks | IAS 1.55 Common practice documentation | The amount of liabilities due to central banks. ifrs-full | LiabilitiesForIncurredClaimsMember | Member | label | Liabilities for incurred claims [member] | IFRS 17.100 c Disclosure documentation | This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage. ifrs-full | LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17 | Monetary, instant, credit | label | Liabilities for incurred claims that arise from contracts within scope of IFRS 17 | IFRS 17.130 Disclosure documentation | The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]] ifrs-full | LiabilitiesFromSharebasedPaymentTransactions2011 | Monetary, instant, credit | label | Liabilities from share-based payment transactions | IFRS 2.51 b (i) Disclosure documentation | The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] ifrs-full | LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale | Monetary, instant, credit | label | Liabilities included in disposal groups classified as held for sale | IAS 1.54 p Disclosure, IFRS 5.38 Disclosure documentation | The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] ifrs-full | LiabilitiesIncurred | Monetary, instant, credit | label | Liabilities incurred | IFRS 3.B64 f (iii) Disclosure documentation | The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | Monetary, duration, credit | label | Liabilities in subsidiary or businesses acquired or disposed | IAS 7.40 d Disclosure documentation | The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] ifrs-full | LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis | Axis | label | Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis] | IFRS 13.98 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain | Domain [default] | label | Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain] | IFRS 13.98 Disclosure documentation | This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]] ifrs-full | LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits | Monetary, instant, credit | label | Liabilities other than actuarial present value of promised retirement benefits | IAS 26.35 a (v) Disclosure documentation | 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] ifrs-full | LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | Monetary, instant, credit | label | Liabilities recognised in entity’s financial statements in relation to structured entities | IFRS 12.29 a Disclosure documentation | The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]] ifrs-full | LiabilitiesToWhichSignificantRestrictionsApply | Monetary, instant, credit | label | Liabilities to which significant restrictions apply | IFRS 12.13 c Disclosure documentation | The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group. ifrs-full | LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | Monetary, instant, credit | label | Liabilities with significant risk of material adjustments within next financial year | IAS 1.125 b Disclosure documentation | 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. ifrs-full | LiabilityAssetOfDefinedBenefitPlans | Monetary, instant, credit | label | Net defined benefit liability (asset) | IAS 19.140 a Disclosure periodEndLabel | Net defined benefit liability (asset) at end of period periodStartLabel | Net defined benefit liability (asset) at beginning of period commentaryGuidance | When used in combination with members of the “Net defined benefit liability (asset)” axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value. documentation | The amount of deficit or 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 [domain]] ifrs-full | LicenceFeeIncome | Monetary, duration, credit | label | Licence fee income | IAS 1.112 c Common practice documentation | The amount of income arising from licence fees. ifrs-full | LicencesAndFranchises | Monetary, instant, debit | label | Licences and franchises | IAS 38.119 d Example documentation | 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] ifrs-full | LicencesAndFranchisesMember | Member | label | Licences and franchises [member] | IAS 38.119 d Example documentation | This member stands for a class 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] ifrs-full | LicencesMember | Member | label | Licences [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill] ifrs-full | LifetimeExpectedCreditLossesMember | Member | label | Lifetime expected credit losses [member] | IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure documentation | This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [domain]] ifrs-full | LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved | Text | label | Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved | IFRS 7.41 b Disclosure documentation | The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables. ifrs-full | LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill | Text | label | Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included | IAS 38.118 d Disclosure documentation | The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] ifrs-full | LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | Text | label | Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets | IFRS 7.42E a Disclosure documentation | The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets] ifrs-full | LiquidityRiskMember | Member | label | Liquidity risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example documentation | This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities] ifrs-full | LivingAnimalsMember | Member | label | Living animals [member] | IAS 41.41 Common practice documentation | This member stands for living animals. ifrs-full | LoanCommitmentsMember | Member | label | Loan commitments [member] | IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure documentation | This member stands for firm commitments to provide credit under pre-specified terms and conditions. ifrs-full | LoansAcquiredInBusinessCombinationMember | Member | label | Loans acquired in business combination [member] | IFRS 3.B64 h Example documentation | This member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | LoansAndAdvances | Monetary, instant, debit | label | Loans and advances | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made. ifrs-full | LoansAndAdvancesAtAmortisedCost | Monetary, instant, debit | label | Loans and advances at amortised cost | IAS 1.55 Common practice netLabel | Net loans and advances at amortised cost documentation | The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost] ifrs-full | LoansAndAdvancesAtAmortisedCostAbstract | | label | Loans and advances at amortised cost [abstract] | ifrs-full | LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses | (Monetary), instant, credit | label | Loans and advances at amortised cost, allowance for expected credit losses | IAS 1.55 Common practice negatedLabel | Loans and advances at amortised cost, allowance for expected credit losses documentation | The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9. ifrs-full | LoansAndAdvancesAtAmortisedCostGrossCarryingAmount | Monetary, instant, debit | label | Loans and advances at amortised cost, gross carrying amount | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon. ifrs-full | LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full | LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Loans and advances measured at fair value through other comprehensive income | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income] ifrs-full | LoansAndAdvancesToBanks | Monetary, instant, debit | label | Loans and advances to banks | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to banks. ifrs-full | LoansAndAdvancesToBanksAtAmortisedCost | Monetary, instant, debit | label | Loans and advances to banks at amortised cost | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost] ifrs-full | LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances to banks at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full | LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Loans and advances to banks measured at fair value through other comprehensive income | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income] ifrs-full | LoansAndAdvancesToCentralBanks | Monetary, instant, debit | label | Loans and advances to central banks | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to central banks. ifrs-full | LoansAndAdvancesToCustomers | Monetary, instant, debit | label | Loans and advances to customers | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to customers. ifrs-full | LoansAndAdvancesToCustomersAtAmortisedCost | Monetary, instant, debit | label | Loans and advances to customers at amortised cost | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost] ifrs-full | LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances to customers at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full | LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | Monetary, instant, debit | label | Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full | LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Loans and advances to customers measured at fair value through other comprehensive income | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income] ifrs-full | LoansAndAdvancesToOtherCreditInstitutions | Monetary, instant, debit | label | Loans and advances to other credit institutions | IAS 1.55 Common practice documentation | The amount of loans and advances the entity has made to other credit institutions. ifrs-full | LoansAndReceivables | Monetary, instant, debit | label | Loans and receivables | Expired 2023-01-01 IFRS 7.8 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | LoansAndReceivablesCategoryMember | Member | label | Loans and receivables, category [member] | Expired 2023-01-01 IFRS 7.8 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables] ifrs-full | LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment | Monetary, instant, credit | label | Loans payable in breach which permitted lender to demand accelerated repayment | IFRS 7.19 Disclosure documentation | The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment. ifrs-full | LoansPayableInDefault | Monetary, instant, credit | label | Loans payable in default | IFRS 7.18 b Disclosure documentation | The amount of loans payable in default. ifrs-full | LoansReceived | Monetary, instant, credit | label | Loans received | IAS 1.112 c Common practice documentation | The amount of loans received. ifrs-full | LoansToGovernment | Monetary, instant, debit | label | Loans to government | IAS 1.55 Common practice documentation | The amount of loans to government made by the entity. ifrs-full | LoansToGovernmentMember | Member | label | Loans to government [member] | IAS 1.112 c Common practice documentation | This member stands for loans made to government. ifrs-full | LongtermBorrowings | Monetary, instant, credit | label | Non-current portion of non-current borrowings | IAS 1.55 Common practice totalLabel | Total non-current portion of non-current borrowings documentation | The non-current portion of non-current borrowings. [Refer: Borrowings] ifrs-full | LongtermBorrowingsMember | Member | label | Long-term borrowings [member] | IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation | This member stands for long-term borrowings. [Refer: Borrowings] ifrs-full | LongtermContractsMember | Member | label | Long-term contracts [member] | IFRS 15.B89 e Example documentation | This member stands for long-term contracts with customers. ifrs-full | LongtermDeposits | Monetary, instant, debit | label | Long-term deposits | IAS 1.55 Common practice documentation | The amount of long-term deposits held by the entity. ifrs-full | LongtermLegalProceedingsProvision | Monetary, instant, credit | label | Non-current legal proceedings provision | IAS 37 – Example 10 A court case Example, IAS 37.87 Example documentation | The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] ifrs-full | LongtermMiscellaneousOtherProvisions | Monetary, instant, credit | label | Non-current miscellaneous other provisions | IAS 1.78 d Common practice documentation | The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] ifrs-full | LongtermOnerousContractsProvision | Monetary, instant, credit | label | Non-current onerous contracts provision | IAS 37.66 Example documentation | The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full | LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts | Monetary, instant, credit | label | Non-current provision for decommissioning, restoration and rehabilitation costs | IAS 37 – D Examples: disclosures Example, IAS 37.87 Example documentation | The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] ifrs-full | LongtermRestructuringProvision | Monetary, instant, credit | label | Non-current restructuring provision | IAS 37.70 Example documentation | The amount of non-current provision for restructuring. [Refer: Restructuring provision] ifrs-full | LongtermWarrantyProvision | Monetary, instant, credit | label | Non-current warranty provision | IAS 37 – Example 1 Warranties Example, IAS 37.87 Example documentation | The amount of non-current provision for warranties. [Refer: Warranty provision] ifrs-full | LossComponentMember | Member | label | Loss component [member] | IFRS 17.100 b Disclosure documentation | This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]] ifrs-full | LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | (Monetary), duration, debit | label | Losses arising from derecognition of financial assets measured at amortised cost | IFRS 7.20A Disclosure negatedLabel | Losses arising from derecognition of financial assets measured at amortised cost documentation | The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | LossesIncurredInRelationToInterestsInStructuredEntities | Monetary, duration, debit | label | Losses incurred in relation to interests in structured entities | IFRS 12.B26 b Example documentation | The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | LossesOnChangeInFairValueOfDerivatives | (Monetary), duration, debit | label | Losses on change in fair value of derivatives | IAS 1.85 Common practice negatedLabel | Losses on change in fair value of derivatives documentation | The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] ifrs-full | LossesOnDisposalsOfInvestmentProperties | (Monetary), duration, debit | label | Losses on disposals of investment properties | IAS 1.112 c Common practice negatedLabel | Losses on disposals of investment properties documentation | The losses on disposals of investment properties. [Refer: Investment property] ifrs-full | LossesOnDisposalsOfInvestments | (Monetary), duration, debit | label | Losses on disposals of investments | IAS 1.98 d Disclosure negatedLabel | Losses on disposals of investments documentation | The losses on the disposal of investments. ifrs-full | LossesOnDisposalsOfNoncurrentAssets | (Monetary), duration, debit | label | Losses on disposals of non-current assets | IAS 1.112 c Common practice negatedLabel | Losses on disposals of non-current assets documentation | The losses on disposals of non-current assets. [Refer: Non-current assets] ifrs-full | LossesOnDisposalsOfPropertyPlantAndEquipment | (Monetary), duration, debit | label | Losses on disposals of property, plant and equipment | IAS 1.98 c Disclosure negatedLabel | Losses on disposals of property, plant and equipment documentation | The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | LossesOnLitigationSettlements | (Monetary), duration, debit | label | Losses on litigation settlements | IAS 1.98 f Disclosure negatedLabel | Losses on litigation settlements documentation | The losses on settlements of litigation. ifrs-full | LTELicencesMember | Member | label | LTE licences [member] | IAS 38.119 Common practice documentation | This member stands for Long Term Evolution licenses. [Refer: Licences and franchises] ifrs-full | Machinery | Monetary, instant, debit | label | Machinery | IAS 16.37 c Example documentation | The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] ifrs-full | MachineryMember | Member | label | Machinery [member] | IAS 16.37 c Example documentation | This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] ifrs-full | MajorBusinessCombinationMember | Member | label | Major business combination [member] | IAS 10.22 a Example documentation | This member stands for major business combinations. [Refer: Total for all business combinations [member]] ifrs-full | MajorComponentsOfTaxExpenseIncomeAbstract | | label | Major components of tax expense (income) [abstract] | ifrs-full | MajorCustomersAxis | Axis | label | Major customers [axis] | IFRS 8.34 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MajorCustomersDomain | Domain [default] | label | Major customers [domain] | IFRS 8.34 Disclosure documentation | This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used. ifrs-full | MajorOrdinaryShareTransactionsMember | Member | label | Major ordinary share transactions [member] | IAS 10.22 f Example documentation | This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] ifrs-full | MajorPurchasesOfAssetsMember | Member | label | Major purchases of assets [member] | IAS 10.22 c Example documentation | This member stands for major purchases of assets. ifrs-full | ManagementConclusionOnFairPresentationAsConsequenceOfDeparture | Text | label | Management conclusion on fair presentation as consequence of departure | IAS 1.20 a Disclosure documentation | 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. ifrs-full | MandatoryReserveDepositsAtCentralBanks | Monetary, instant, debit | label | Mandatory reserve deposits at central banks | IAS 1.112 c Common practice documentation | The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements. ifrs-full | MarketApproachMember | Member | label | Market approach [member] | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure documentation | This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets, liabilities or a group of assets and liabilities, such as a business. ifrs-full | MarketComparableCompaniesMember | Member | label | Market comparable companies [member] | IFRS 13.B5 Example, IFRS 13.IE63 Example documentation | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]] ifrs-full | MarketComparablePricesMember | Member | label | Market comparable prices [member] | IFRS 13.B5 Example, IFRS 13.IE63 Example documentation | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]] ifrs-full | MarketRiskMember | Member | label | Market risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 Example documentation | This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Classes of financial instruments [domain]] ifrs-full | MarketsOfCustomersAxis | Axis | label | Markets of customers [axis] | IFRS 15.B89 c Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MarketsOfCustomersDomain | Domain [default] | label | Markets of customers [domain] | IFRS 15.B89 c Example documentation | This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used. ifrs-full | MastheadsAndPublishingTitles | Monetary, instant, debit | label | Mastheads and publishing titles | IAS 38.119 b Example documentation | The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] ifrs-full | MastheadsAndPublishingTitlesMember | Member | label | Mastheads and publishing titles [member] | IAS 38.119 b Example documentation | This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] ifrs-full | MaterialIncomeAndExpenseAbstract | | label | Material income and expense [abstract] | ifrs-full | MaterialReconcilingItemsMember | Member | label | Material reconciling items [member] | IFRS 8.28 Disclosure documentation | This member stands for material adjustments used to reconcile items in the entity’s financial statements. ifrs-full | MatrixPricingMember | Member | label | Matrix pricing [member] | IFRS 13.B7 Example documentation | This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Classes of financial instruments [domain]] ifrs-full | MatureBiologicalAssetsMember | Member | label | Mature biological assets [member] | IAS 41.43 Example documentation | This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] ifrs-full | MaturityAnalysisForDerivativeFinancialLiabilities | Text block | label | Disclosure of maturity analysis for derivative financial liabilities [text block] | IFRS 7.39 b Disclosure documentation | The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] ifrs-full | MaturityAnalysisForNonderivativeFinancialLiabilities | Text block | label | Disclosure of maturity analysis for non-derivative financial liabilities [text block] | IFRS 7.39 a Disclosure documentation | The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] ifrs-full | MaturityAxis | Axis | label | Maturity [axis] | IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MaturityDomain | Domain [default] | label | Maturity [domain] | IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example documentation | This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used. ifrs-full | MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited | True/False | label | Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited | IFRS 3.B64 g (iii) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. ifrs-full | MaximumExposureToCreditRisk | Monetary, instant | label | Maximum exposure to credit risk | IFRS 7.35K a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] ifrs-full | MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied | Monetary, instant | label | Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied | IFRS 7.36 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element.

A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] ifrs-full | MaximumExposureToCreditRiskOfFinancialAssets | Monetary, instant | label | Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss | IFRS 7.9 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk] ifrs-full | MaximumExposureToCreditRiskOfLoansOrReceivables | Monetary, instant | label | Maximum exposure to credit risk of loans or receivables | Expired 2023-01-01 IFRS 7.9 a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] ifrs-full | MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 | Monetary, instant | label | Maximum exposure to credit risk that arises from contracts within scope of IFRS 17 | IFRS 17.131 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]] ifrs-full | MaximumExposureToLossFromContinuingInvolvement | Monetary, instant | label | Maximum exposure to loss from continuing involvement | IFRS 7.42E c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets. ifrs-full | MaximumExposureToLossFromInterestsInStructuredEntities | Monetary, instant | label | Maximum exposure to loss from interests in structured entities | IFRS 12.29 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified | True/False | label | Maximum exposure to loss from interests in structured entities cannot be quantified | IFRS 12.29 c Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities. ifrs-full | MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties | Monetary, instant, credit | label | Maximum limit of losses of structured entities which entity is required to absorb before other parties | IFRS 12.B26 d Example documentation | The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]] ifrs-full | MeasurementAxis | Axis | label | Measurement [axis] | IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MeasurementBasesForIntangibleAssetsDomain | Domain | label | Measurement bases for intangible assets [domain] | IAS 38.122 c (iii) Disclosure documentation | This member stands for the measurement bases for intangible assets. ifrs-full | MeasurementBasesForInvestmentPropertyDomain | Domain | label | Measurement bases for investment property [domain] | IAS 40.75 a Disclosure documentation | This member stands for the measurement bases for investment property. ifrs-full | MeasurementBasesForPropertyPlantAndEquipmentDomain | Domain | label | Measurement bases for property, plant and equipment [domain] | IAS 16.73 a Disclosure documentation | This member stands for the measurement bases for property, plant and equipment. ifrs-full | MeasurementBasesPropertyPlantAndEquipment | Text | label | Measurement bases, property, plant and equipment | IAS 16.73 a Disclosure documentation | The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] ifrs-full | MeasurementBasesUsedForPropertyPlantAndEquipment | List | label | Measurement bases used for property, plant and equipment | IAS 16.73 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment. ifrs-full | MeasurementDomain | Domain [default] | label | Measurement [domain] | IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure documentation | This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used. ifrs-full | MeasurementOfInvestmentInAssociatesAndJointVenturesDomain | Domain | label | Measurement of investment in associates and joint ventures [domain] | IFRS 12.21 b (i) Disclosure documentation | This member stands for the measurement of investment in associates and joint ventures. ifrs-full | MeasurementOfInvestmentsInSeparateFinancialStatementsDomain | Domain | label | Measurement of investments in separate financial statements [domain] | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation | This member stands for the measurement of investments in the reporting entity’s separate financial statements. ifrs-full | MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration | Monetary, duration | label | Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | IFRS 3.B67 a (iii) Disclosure documentation | The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]] ifrs-full | MediaProductionExpense | Monetary, duration, debit | label | Media production expense | IAS 1.112 c Common practice documentation | The amount of expense arising from media production. ifrs-full | Merchandise | Monetary, instant, debit | label | Current merchandise | IAS 1.78 c Example, IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories] ifrs-full | MergerReserve | Monetary, instant, credit | label | Merger reserve | IAS 1.55 Common practice documentation | A component of equity that may result in relation to a business combination outside the scope of IFRS 3. ifrs-full | MergerReserveMember | Member | label | Merger reserve [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. ifrs-full | MethodForDepreciationOrAmortisationDomain | Domain | label | Method for depreciation or amortisation [domain] | IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation | This member stands for the method of depreciation or amortisation. ifrs-full | MethodOfAssessmentOfExpectedCreditLossesAxis | Axis | label | Method of assessment of expected credit losses [axis] | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MethodOfAssessmentOfExpectedCreditLossesDomain | Domain [default] | label | Method of assessment of expected credit losses [domain] | IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example documentation | This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the ”Method of assessment of expected credit losses” axis if no other member is used. ifrs-full | MethodOfDeterminingFairValueOfInstrumentsOrInterests | Text | label | Description of method of measuring fair value of instruments or interests | IFRS 3.B64 f (iv) Disclosure documentation | The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | MethodOfSettlementDomain | Domain | label | Method of settlement [domain] | IFRS 2.45 a Disclosure documentation | This member stands for the method of settlement for share-based payment transactions. ifrs-full | MethodOfSettlementForSharebasedPaymentArrangement | List | label | Method of settlement for share-based payment arrangement | IFRS 2.45 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period. ifrs-full | MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | Text | label | Description of methods and assumptions used in preparing sensitivity analysis | IFRS 7.40 b Disclosure documentation | The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] ifrs-full | MethodsOfGenerationAxis | Axis | label | Methods of generation [axis] | IAS 38.118 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MethodsOfGenerationDomain | Domain [default] | label | Methods of generation [domain] | IAS 38.118 Disclosure documentation | This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used. ifrs-full | MethodsOfTranslationUsedToDetermineSupplementaryInformation | Text | label | Description of methods of translation used to determine supplementary information | IAS 21.57 c Disclosure documentation | The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency. ifrs-full | MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk | Text | label | Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk | IFRS 7.11 a Disclosure documentation | The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities] ifrs-full | MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables | Text | label | Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables | IFRS 7.41 a Disclosure documentation | The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks. ifrs-full | MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis | Axis | label | Methods used to measure contracts within scope of IFRS 17 [axis] | IFRS 17.117 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain | Domain [default] | label | Methods used to measure contracts within scope of IFRS 17 [domain] | IFRS 17.117 a Disclosure documentation | This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used. ifrs-full | MethodsUsedToMeasureRisk | Text | label | Methods used to measure risk | IFRS 7.33 b Disclosure documentation | The description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | MethodUsedToAccountForInvestmentsInAssociates | Text | label | Method used to account for investments in associates | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation | The description of the method used to account for investments in associates. [Refer: Total for all associates [member]] ifrs-full | MethodUsedToAccountForInvestmentsInAssociatesCategorical | List | label | Method used to account for investments in associates, categorical | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which method is used to account for investments in associates. ifrs-full | MethodUsedToAccountForInvestmentsInJointVentures | Text | label | Method used to account for investments in joint ventures | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation | The description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | MethodUsedToAccountForInvestmentsInJointVenturesCategorical | List | label | Method used to account for investments in joint ventures, categorical | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which method is used to account for investments in joint ventures. ifrs-full | MethodUsedToAccountForInvestmentsInSubsidiaries | Text | label | Method used to account for investments in subsidiaries | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure documentation | The description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | MethodUsedToAccountForInvestmentsInSubsidiariesCategorical | List | label | Method used to account for investments in subsidiaries, categorical | IAS 27.16 c Disclosure, IAS 27.17 c Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which method is used to account for investments in subsidiaries. ifrs-full | MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | Text | label | Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | IFRS 3.B64 l (iv) Disclosure documentation | The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] ifrs-full | MiningAssets | Monetary, instant, debit | label | Mining assets | IAS 16.37 Common practice documentation | The amount of assets related to mining activities of the entity. ifrs-full | MiningAssetsMember | Member | label | Mining assets [member] | IAS 16.37 Common practice documentation | This member stands for mining assets. [Refer: Mining assets] ifrs-full | MiningPropertyMember | Member | label | Mining property [member] | IAS 16.37 Common practice documentation | This member stands for property related to mining activities. ifrs-full | MiningRightsMember | Member | label | Mining rights [member] | IAS 38.119 Common practice documentation | This member stands for rights related to mining activities. ifrs-full | MiscellaneousAssetsAbstract | | label | Miscellaneous assets [abstract] | ifrs-full | MiscellaneousComponentsOfEquityAbstract | | label | Miscellaneous components of equity [abstract] | ifrs-full | MiscellaneousCurrentAssetsAbstract | | label | Miscellaneous current assets [abstract] | ifrs-full | MiscellaneousCurrentLiabilitiesAbstract | | label | Miscellaneous current liabilities [abstract] | ifrs-full | MiscellaneousEquityAbstract | | label | Miscellaneous equity [abstract] | ifrs-full | MiscellaneousLiabilitiesAbstract | | label | Miscellaneous liabilities [abstract] | ifrs-full | MiscellaneousNoncurrentAssetsAbstract | | label | Miscellaneous non-current assets [abstract] | ifrs-full | MiscellaneousNoncurrentLiabilitiesAbstract | | label | Miscellaneous non-current liabilities [abstract] | ifrs-full | MiscellaneousOtherComprehensiveIncomeAbstract | | label | Miscellaneous other comprehensive income [abstract] | ifrs-full | MiscellaneousOtherOperatingExpense | Monetary, duration, debit | label | Miscellaneous other operating expense | IAS 1.112 c Common practice documentation | The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] ifrs-full | MiscellaneousOtherOperatingIncome | Monetary, duration, credit | label | Miscellaneous other operating income | IAS 1.112 c Common practice documentation | The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] ifrs-full | MiscellaneousOtherProvisions | Monetary, instant, credit | label | Miscellaneous other provisions | IAS 1.78 d Common practice totalLabel | Total miscellaneous other provisions documentation | The amount of miscellaneous other provisions. [Refer: Other provisions] ifrs-full | MiscellaneousOtherProvisionsAbstract | | label | Miscellaneous other provisions [abstract] | ifrs-full | MiscellaneousOtherProvisionsMember | Member | label | Miscellaneous other provisions [member] | IAS 37.84 Disclosure documentation | This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]] ifrs-full | MiscellaneousOtherReservesMember | Member | label | Miscellaneous other reserves [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]] ifrs-full | MiscellaneousTimeBandsAbstract | | label | Miscellaneous time bands [abstract] | ifrs-full | ModelUsedToMeasureInvestmentProperty | Text | label | Explanation of whether entity applied fair value model or cost model to measure investment property | IAS 40.75 a Disclosure documentation | The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] ifrs-full | MortgageLoans | Monetary, instant, debit | label | Mortgage loans | IAS 1.55 Common practice documentation | The amount of mortgage loans made by the entity. ifrs-full | MortgagesMember | Member | label | Mortgages [member] | IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B Example documentation | This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan. ifrs-full | MotorVehicles | Monetary, instant, debit | label | Motor vehicles | IAS 16.37 f Example documentation | The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] ifrs-full | MotorVehiclesMember | Member | label | Motor vehicles [member] | IAS 16.37 f Example documentation | This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] ifrs-full | MultiemployerDefinedBenefitPlansMember | Member | label | Multi-employer defined benefit plans [member] | IAS 19.33 b Disclosure, IAS 19.34 b Disclosure documentation | This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [domain]] ifrs-full | MultiemployerOrStatePlanIsDefinedBenefitPlan | True/False | label | Multi-employer or state plan is defined benefit plan | IAS 19.148 d (i) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether a multi-employer or state plan is a defined benefit plan. ifrs-full | MultiperiodExcessEarningsMethodMember | Member | label | Multi-period excess earnings method [member] | IFRS 13.B11 c Example documentation | This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]] ifrs-full | NameOfAcquiree | Text | label | Name of acquiree | IFRS 3.B64 a Disclosure documentation | The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | NameOfAssociate | Text | label | Name of associate | IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure documentation | The name of an associate. [Refer: Total for all associates [member]] ifrs-full | NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | Text | label | Name of entity whose consolidated financial statements have been produced for public use | IAS 27.16 a Disclosure documentation | The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full | NameOfGovernmentAndNatureOfRelationshipWithGovernment | Text | label | Name of government and nature of relationship with government | IAS 24.26 a Disclosure documentation | The name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence). [Refer: Government [member]] ifrs-full | NameOfJointOperation | Text | label | Name of joint operation | IFRS 12.21 a (i) Disclosure documentation | The name of a joint operation. [Refer: Total for all joint operations [member]] ifrs-full | NameOfJointVenture | Text | label | Name of joint venture | IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure documentation | The name of a joint venture. [Refer: Total for all joint ventures [member]] ifrs-full | NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements | Text | label | Name of most senior parent entity producing publicly available financial statements | IAS 24.13 Disclosure documentation | The name of most senior parent entity producing publicly available financial statements. ifrs-full | NameOfParentEntity | Text | label | Name of parent entity | IAS 1.138 c Disclosure, IAS 24.13 Disclosure documentation | The name of the entity’s parent. [Refer: Parent [member]] ifrs-full | NameOfReportingEntityOrOtherMeansOfIdentification | Text | label | Name of reporting entity or other means of identification | IAS 1.51 a Disclosure documentation | The name of the reporting entity or other means of identification. ifrs-full | NameOfSubsidiary | Text | label | Name of subsidiary | IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure documentation | The name of a subsidiary. [Refer: Total for all subsidiaries [member]] ifrs-full | NameOfUltimateParentOfGroup | Text | label | Name of ultimate parent of group | IAS 1.138 c Disclosure, IAS 24.13 Disclosure documentation | The name of the ultimate controlling party of the group. ifrs-full | NamesOfEmployersAndEmployeeGroupsCovered | Text | label | Names of employers and employee groups covered | IAS 26.36 a Disclosure documentation | The names of employers and employee groups covered in retirement benefit plans. ifrs-full | NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition | Text | label | Description of nature of transferred financial assets that are not derecognised in their entirety | IFRS 7.42D a Disclosure documentation | The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] ifrs-full | NatureOfFinancialStatements | List | label | Nature of financial statements | IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). ifrs-full | NatureOfFinancialStatementsDomain | Domain | label | Nature of financial statements [domain] | IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure documentation | This member stands for the nature of the reporting entity’s financial statements. ifrs-full | NatureOfInterestInOtherEntitiesDomain | Domain | label | Nature of interest in other entities [domain] | IAS 24.26 a Disclosure documentation | This member stands for the nature of the reporting entity’s interest in other entities. ifrs-full | NatureOfRelationshipWithGovernment | List | label | Nature of relationship with government | IAS 24.26 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates the nature of government’s relationship with the reporting entity. ifrs-full | NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed | Text | label | Description of nature of risks and rewards of ownership to which entity is exposed | IFRS 7.42D b Disclosure documentation | The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets] ifrs-full | NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged | Monetary, instant, credit | label | Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged | IFRS 7.B11D c Example documentation | The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]] ifrs-full | NetAssetsLiabilities | Monetary, instant, debit | label | Assets (liabilities) | IAS 1.112 c Common practice, IFRS 1.IG63 Example netLabel | Net assets (liabilities) documentation | The amount of assets less the amount of liabilities. ifrs-full | NetAssetsLiabilitiesAbstract | | label | Net assets (liabilities) [abstract] | ifrs-full | NetAssetValueMember | Member | label | Net asset value [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for a valuation technique that compares the value of assets and liabilities. ifrs-full | NetCurrentAssetsLiabilitiesAbstract | | label | Net current assets (liabilities) [abstract] | ifrs-full | NetDebt | Monetary, instant, credit | label | Net debt | IAS 1.112 c Common practice documentation | The amount of net debt of the entity. ifrs-full | NetDeferredTaxAssets | Monetary, instant, debit | label | Net deferred tax assets | IAS 12.81 g (i) Common practice documentation | The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full | NetDeferredTaxAssetsAndLiabilitiesAbstract | | label | Net deferred tax assets and liabilities [abstract] | ifrs-full | NetDeferredTaxLiabilities | Monetary, instant, credit | label | Net deferred tax liabilities | IAS 12.81 g (i) Common practice documentation | The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full | NetDefinedBenefitLiabilityAssetAxis | Axis | label | Net defined benefit liability (asset) [axis] | IAS 19.140 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | NetDefinedBenefitLiabilityAssetDomain | Domain [default] | label | Net defined benefit liability (asset) [domain] | IAS 19.140 a Disclosure documentation | This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)] ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Monetary, instant, debit | label | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C e Disclosure netLabel | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements documentation | The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract | | label | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition | Monetary, instant, debit | label | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | IFRS 7.13C c Disclosure netLabel | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position documentation | The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract | | label | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | Monetary, instant, credit | label | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | IFRS 7.13C e Disclosure netLabel | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements documentation | The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract | | label | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition | Monetary, instant, credit | label | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | IFRS 7.13C c Disclosure netLabel | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position documentation | The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities] ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract | | label | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | ifrs-full | NetForeignExchangeGain | Monetary, duration, credit | label | Net foreign exchange gain | IAS 1.35 Common practice, IAS 21.52 a Common practice commentaryGuidance | Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange gains. documentation | The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full | NetForeignExchangeLoss | Monetary, duration, debit | label | Net foreign exchange loss | IAS 1.35 Common practice, IAS 21.52 a Common practice commentaryGuidance | Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange losses. documentation | The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] ifrs-full | NetInvestmentInFinanceLease | Monetary, instant, debit | label | Net investment in finance lease | IFRS 16.94 Disclosure totalLabel | Net investment in finance lease documentation | The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. ifrs-full | NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember | Member | label | Net liabilities or assets for remaining coverage excluding loss component [member] | IFRS 17.100 a Disclosure documentation | This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (i.e. the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (i.e. the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]] ifrs-full | NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | Monetary, duration, credit | label | Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss | IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure documentation | The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances;

Profit (loss)] ifrs-full | NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | Monetary, duration, credit | label | Net movement in other regulatory deferral account balances related to profit or loss | IFRS 14.25 Common practice, IFRS 14.IE5 Common practice documentation | The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss] ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract | | label | Net movement in regulatory deferral account balances related to other comprehensive income [abstract] | ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | Monetary, duration, credit | label | Net movement in regulatory deferral account balances related to profit or loss | IFRS 14.23 Disclosure, IFRS 14.35 Disclosure totalLabel | Total net movement in regulatory deferral account balances related to profit or loss documentation | The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)] ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract | | label | Net movement in regulatory deferral account balances related to profit or loss [abstract] | ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax | Monetary, duration, credit | label | Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure totalLabel | Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax documentation | The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss] ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract | | label | Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] | ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests | IFRS 14.B25 Disclosure documentation | The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests] ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation | Monetary, duration, credit | label | Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation | IFRS 14.25 Disclosure documentation | The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]] ifrs-full | NetworkInfrastructureMember | Member | label | Network infrastructure [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment] ifrs-full | NewIFRSsAxis | Axis | label | New IFRSs [axis] | IAS 8.30 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | NewIFRSsDomain | Domain [default] | label | New IFRSs [domain] | IAS 8.30 b Disclosure documentation | This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]] ifrs-full | NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | Monetary, duration, credit | label | New liabilities, contingent liabilities recognised in business combination | IFRS 3.B67 c Common practice documentation | The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination] ifrs-full | NewOrAmendedIFRSStandardIsAppliedEarly | True/False | label | New or amended IFRS Standard is applied early | Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date. ifrs-full | NewProvisionsOtherProvisions | Monetary, duration, credit | label | New provisions, other provisions | IAS 37.84 b Common practice documentation | The amount recognised for new other provisions. [Refer: Other provisions] ifrs-full | NewStandardsOrInterpretationsNotApplied | True/False | label | New standards or interpretations not applied | IAS 8.30 a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective. ifrs-full | NineYearsBeforeReportingYearMember | Member | label | Nine years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended nine years before the end of the reporting year. ifrs-full | NominalAmountOfHedgingInstrument | Decimal, instant | label | Nominal amount of hedging instrument | IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure documentation | The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]] ifrs-full | NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied | Monetary, instant | label | Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied | IFRS 7.24H e Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. documentation | The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument] ifrs-full | NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk | Monetary, instant | label | Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk | IFRS 7.24G c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] ifrs-full | NonadjustingEventsAfterReportingPeriodAxis | Axis | label | Non-adjusting events after reporting period [axis] | IAS 10.21 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | NonadjustingEventsAfterReportingPeriodDomain | Domain [default] | label | Non-adjusting events after reporting period [domain] | IAS 10.21 Disclosure documentation | This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used. ifrs-full | NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | Monetary, instant, debit | label | Non-cash assets declared for distribution to owners before financial statements authorised for issue | IFRIC 17.17 b Disclosure documentation | 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. ifrs-full | NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue | Monetary, instant, debit | label | Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value | IFRIC 17.17 c Disclosure documentation | 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] ifrs-full | NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | Monetary, instant, debit | label | Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | IFRS 9.3.2.23 a Disclosure documentation | 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. ifrs-full | NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements | Monetary, duration, credit | label | Non-cash effect of business combinations, supplier finance arrangements | IAS 7.44H c Example documentation | The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement. ifrs-full | NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements | Monetary, duration, credit | label | Non-cash effect of exchange differences, supplier finance arrangements | IAS 7.44H c Example documentation | The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement. ifrs-full | NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate | Monetary, instant, credit | label | Non-controlling interest in acquiree recognised at acquisition date | IFRS 3.B64 o (i) Disclosure documentation | The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]] ifrs-full | NoncontrollingInterests | Monetary, instant, credit | label | Non-controlling interests | IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure documentation | The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] ifrs-full | NoncontrollingInterestsMember | Member | label | Non-controlling interests [member] | IAS 1.106 Disclosure documentation | This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. ifrs-full | NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities | Monetary, instant, credit | label | Non-current accruals and non-current deferred income including non-current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total non-current accruals and non-current deferred income including non-current contract liabilities documentation | The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full | NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract | | label | Non-current accruals and non-current deferred income including non-current contract liabilities [abstract] | ifrs-full | NoncurrentAccruedIncomeIncludingNoncurrentContractAssets | Monetary, instant, debit | label | Non-current accrued income including non-current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total non-current accrued income including non-current contract assets documentation | The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets] ifrs-full | NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract | | label | Non-current accrued income including non-current contract assets [abstract] | ifrs-full | NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets | Monetary, instant, debit | label | Non-current accrued income other than non-current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets] ifrs-full | NoncurrentAdvances | Monetary, instant, credit | label | Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | 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] ifrs-full | NoncurrentAssets | Monetary, instant, debit | label | Non-current assets | IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure totalLabel | Total non-current assets documentation | The amount of assets that do not meet the definition of current assets. [Refer: Current assets] ifrs-full | NoncurrentAssetsAbstract | | label | Non-current assets [abstract] | ifrs-full | NoncurrentAssetsHeldForSaleMember | Member | label | Non-current assets held for sale [member] | IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice documentation | This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets] ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners | Monetary, instant, debit | label | Non-current assets or disposal groups classified as held for distribution to owners | IFRS 5.38 Disclosure, IFRS 5.5A Disclosure documentation | The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets] ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale | Monetary, instant, debit | label | Non-current assets or disposal groups classified as held for sale | IFRS 5.38 Disclosure documentation | The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember | Member | label | Non-current assets or disposal groups classified as held for sale [member] | IAS 36.127 Common practice documentation | This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]] ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners | Monetary, instant, debit | label | Non-current assets or disposal groups classified as held for sale or as held for distribution to owners | IAS 1.54 j Disclosure totalLabel | Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners documentation | 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] ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract | | label | Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] | ifrs-full | NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts | Monetary, instant, debit | label | Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | IFRS 8.33 b Disclosure documentation | The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] ifrs-full | NoncurrentAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Non-current assets recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]] ifrs-full | NoncurrentBiologicalAssets | Monetary, instant, debit | label | Non-current biological assets | IAS 1.54 f Disclosure documentation | The amount of non-current biological assets. [Refer: Biological assets] ifrs-full | NoncurrentBiologicalAssetsMember | Member | label | Non-current biological assets [member] | IAS 41.50 Common practice documentation | This member stands for non-current biological assets. [Refer: Biological assets] ifrs-full | NoncurrentContractAssets | Monetary, instant, debit | label | Non-current contract assets | IFRS 15.105 Disclosure documentation | The amount of non-current contract assets. [Refer: Contract assets] ifrs-full | NoncurrentContractLiabilities | Monetary, instant, credit | label | Non-current contract liabilities | IFRS 15.105 Disclosure totalLabel | Total non-current contract liabilities documentation | The amount of non-current contract liabilities. [Refer: Contract liabilities] ifrs-full | NoncurrentContractLiabilitiesAbstract | | label | Non-current contract liabilities [abstract] | ifrs-full | NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime | Monetary, instant, credit | label | Non-current contract liabilities for performance obligations satisfied over time | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] ifrs-full | NoncurrentDebtInstrumentsIssued | Monetary, instant, credit | label | Non-current debt instruments issued | IAS 1.55 Common practice documentation | The amount of non-current debt instruments issued. [Refer: Debt instruments issued] ifrs-full | NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities | Monetary, instant, credit | label | Non-current deferred income including non-current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total non-current deferred income including non-current contract liabilities documentation | The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities] ifrs-full | NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract | | label | Non-current deferred income including non-current contract liabilities [abstract] | ifrs-full | NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities | Monetary, instant, credit | label | Non-current deferred income other than non-current contract liabilities | IAS 1.55 Common practice, IAS 1.78 Common practice documentation | The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-full | NoncurrentDepositsFromCustomers | Monetary, instant, credit | label | Non-current deposits from customers | IAS 1.55 Common practice documentation | The amount of non-current deposits from customers. [Refer: Deposits from customers] ifrs-full | NoncurrentDerivativeFinancialAssets | Monetary, instant, debit | label | Non-current derivative financial assets | IAS 1.55 Common practice documentation | The amount of non-current derivative financial assets. [Refer: Derivative financial assets] ifrs-full | NoncurrentDerivativeFinancialLiabilities | Monetary, instant, credit | label | Non-current derivative financial liabilities | IAS 1.55 Common practice documentation | The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full | NoncurrentDividendPayables | Monetary, instant, credit | label | Non-current dividend payables | IAS 1.55 Common practice documentation | The amount of non-current dividend payables. [Refer: Dividend payables] ifrs-full | NoncurrentExciseTaxPayables | Monetary, instant, credit | label | Non-current excise tax payables | IAS 1.78 Common practice documentation | The amount of non-current excise tax payables. [Refer: Excise tax payables] ifrs-full | NoncurrentFinanceLeaseReceivables | Monetary, instant, debit | label | Non-current finance lease receivables | IAS 1.55 Common practice documentation | The amount of non-current finance lease receivables. [Refer: Finance lease receivables] ifrs-full | NoncurrentFinancialAssets | Monetary, instant, debit | label | Non-current financial assets | IFRS 7.25 Disclosure totalLabel | Total non-current financial assets documentation | The amount of non-current financial assets. [Refer: Financial assets] ifrs-full | NoncurrentFinancialAssetsAtAmortisedCost | Monetary, instant, debit | label | Non-current financial assets at amortised cost | IFRS 7.8 f Disclosure documentation | The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Non-current financial assets at fair value through other comprehensive income | IFRS 7.8 h Disclosure totalLabel | Total non-current financial assets at fair value through other comprehensive income documentation | The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | label | Non-current financial assets at fair value through other comprehensive income [abstract] | ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss | IFRS 7.8 a Disclosure totalLabel | Total non-current financial assets at fair value through profit or loss documentation | 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] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract | | label | Non-current financial assets at fair value through profit or loss [abstract] | ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss, classified as held for trading | IAS 1.55 Common practice documentation | 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] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | Monetary, instant, debit | label | Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | IFRS 7.8 a Disclosure documentation | 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] ifrs-full | NoncurrentFinancialAssetsAvailableforsale | Monetary, instant, debit | label | Non-current financial assets available-for-sale | Expired 2023-01-01 IFRS 7.8 d Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] ifrs-full | NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Non-current financial assets measured at fair value through other comprehensive income | IFRS 7.8 h Disclosure documentation | 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] ifrs-full | NoncurrentFinancialLiabilities | Monetary, instant, credit | label | Non-current financial liabilities | IFRS 7.25 Disclosure totalLabel | Total non-current financial liabilities documentation | The amount of non-current financial liabilities. [Refer: Financial liabilities] ifrs-full | NoncurrentFinancialLiabilitiesAtAmortisedCost | Monetary, instant, credit | label | Non-current financial liabilities at amortised cost | IFRS 7.8 g Disclosure documentation | The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss | Monetary, instant, credit | label | Non-current financial liabilities at fair value through profit or loss | IFRS 7.8 e Disclosure totalLabel | Total non-current financial liabilities at fair value through profit or loss documentation | 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] ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | label | Non-current financial liabilities at fair value through profit or loss [abstract] | ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | Monetary, instant, credit | label | Non-current financial liabilities at fair value through profit or loss, classified as held for trading | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | Monetary, instant, credit | label | Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | IFRS 7.8 e Disclosure documentation | 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] ifrs-full | NoncurrentGovernmentGrants | Monetary, instant, credit | label | Non-current government grants | IAS 1.55 Common practice documentation | The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants] ifrs-full | NoncurrentHeldtomaturityInvestments | Monetary, instant, debit | label | Non-current held-to-maturity investments | Expired 2023-01-01 IFRS 7.8 b Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments] ifrs-full | NoncurrentInterestPayable | Monetary, instant, credit | label | Non-current interest payable | IAS 1.112 c Common practice documentation | The amount of non-current interest payable. [Refer: Interest payable] ifrs-full | NoncurrentInterestReceivable | Monetary, instant, debit | label | Non-current interest receivable | IAS 1.112 c Common practice documentation | The amount of non-current interest receivable. [Refer: Interest receivable] ifrs-full | NoncurrentInventories | Monetary, instant, debit | label | Non-current inventories | IAS 1.54 g Disclosure documentation | The amount of non-current inventories. [Refer: Inventories] ifrs-full | NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract | | label | Non-current inventories arising from extractive activities [abstract] | ifrs-full | NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, debit | label | Non-current investments in equity instruments designated at fair value through other comprehensive income | IFRS 7.8 h Disclosure documentation | 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] ifrs-full | NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | Monetary, instant, debit | label | Non-current investments other than investments accounted for using equity method | IAS 1.55 Common practice documentation | 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] ifrs-full | NoncurrentLeaseLiabilities | Monetary, instant, credit | label | Non-current lease liabilities | IFRS 16.47 b Disclosure documentation | The amount of non-current lease liabilities. [Refer: Lease liabilities] ifrs-full | NoncurrentLeasePrepayments | Monetary, instant, debit | label | Non-current lease prepayments | IAS 1.55 Common practice documentation | The amount of non-current prepayments for leases. [Refer: Non-current prepayments] ifrs-full | NoncurrentLiabilities | Monetary, instant, credit | label | Non-current liabilities | IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure totalLabel | Total non-current liabilities documentation | The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] ifrs-full | NoncurrentLiabilitiesAbstract | | label | Non-current liabilities [abstract] | ifrs-full | NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Non-current liabilities recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Non-current liabilities recognised as of acquisition date documentation | The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]] ifrs-full | NoncurrentLiabilitiesWithCovenantsMember | Member | label | Non-current Liabilities with Covenants [member] | Expiry date 2026-01-01 IAS 1.139W Disclosure documentation | This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022. ifrs-full | NoncurrentLoansAndReceivables | Monetary, instant, debit | label | Non-current loans and receivables | Expired 2023-01-01 IFRS 7.8 c Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of non-current loans and receivables. [Refer: Loans and receivables] ifrs-full | NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | Monetary, instant, debit | label | Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | IFRS 9.3.2.23 a Disclosure documentation | 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. ifrs-full | NoncurrentOreStockpiles | Monetary, instant, debit | label | Non-current ore stockpiles | IAS 2.37 Common practice documentation | A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-full | NoncurrentPayables | Monetary, instant, credit | label | Trade and other non-current payables | IAS 1.54 k Disclosure totalLabel | Total trade and other non-current payables documentation | The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] ifrs-full | NoncurrentPayablesAbstract | | label | Trade and other non-current payables [abstract] | ifrs-full | NoncurrentPayablesForPurchaseOfEnergy | Monetary, instant, credit | label | Non-current payables for purchase of energy | IAS 1.78 Common practice documentation | The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] ifrs-full | NoncurrentPayablesForPurchaseOfNoncurrentAssets | Monetary, instant, credit | label | Non-current payables for purchase of non-current assets | IAS 1.78 Common practice documentation | The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] ifrs-full | NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | Monetary, instant, credit | label | Non-current payables on social security and taxes other than income tax | IAS 1.78 Common practice documentation | 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] ifrs-full | NoncurrentPayablesToRelatedParties | Monetary, instant, credit | label | Non-current payables to related parties | IAS 1.78 Common practice documentation | The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] ifrs-full | NoncurrentPayablesToTradeSuppliers | Monetary, instant, credit | label | Non-current trade payables | IAS 1.78 Common practice documentation | The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables] ifrs-full | NoncurrentPortionOfNoncurrentBondsIssued | Monetary, instant, credit | label | Non-current portion of non-current bonds issued | IAS 1.112 c Common practice documentation | The non-current portion of non-current bonds issued. [Refer: Bonds issued] ifrs-full | NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract | | label | Non-current portion of non-current borrowings, by type [abstract] | ifrs-full | NoncurrentPortionOfNoncurrentCommercialPapersIssued | Monetary, instant, credit | label | Non-current portion of non-current commercial papers issued | IAS 1.112 c Common practice documentation | The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued] ifrs-full | NoncurrentPortionOfNoncurrentLoansReceived | Monetary, instant, credit | label | Non-current portion of non-current loans received | IAS 1.112 c Common practice documentation | The non-current portion of non-current loans received. [Refer: Loans received] ifrs-full | NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued | Monetary, instant, credit | label | Non-current portion of non-current notes and debentures issued | IAS 1.112 c Common practice documentation | The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-full | NoncurrentPortionOfNoncurrentSecuredBankLoansReceived | Monetary, instant, credit | label | Non-current portion of non-current secured bank loans received | IAS 1.112 c Common practice documentation | The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received] ifrs-full | NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived | Monetary, instant, credit | label | Non-current portion of non-current unsecured bank loans received | IAS 1.112 c Common practice documentation | The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] ifrs-full | NoncurrentPortionOfOtherNoncurrentBorrowings | Monetary, instant, credit | label | Non-current portion of other non-current borrowings | IAS 1.112 c Common practice documentation | The non-current portion of non-current other borrowings. [Refer: Other borrowings] ifrs-full | NoncurrentPrepayments | Monetary, instant, debit | label | Non-current prepayments | IAS 1.78 b Example documentation | The amount of non-current prepayments. [Refer: Prepayments] ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets | Monetary, instant, debit | label | Non-current prepayments and non-current accrued income including non-current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total non-current prepayments and non-current accrued income including non-current contract assets documentation | The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract | | label | Non-current prepayments and non-current accrued income including non-current contract assets [abstract] | ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets | Monetary, instant, debit | label | Non-current prepayments and non-current accrued income other than non-current contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total non-current prepayments and non-current accrued income other than non-current contract assets documentation | 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] ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract | | label | Non-current prepayments and non-current accrued income other than non-current contract assets [abstract] | ifrs-full | NoncurrentProgrammingAssets | Monetary, instant, debit | label | Non-current programming assets | IAS 1.55 Common practice documentation | The amount of non-current programming assets. [Refer: Programming assets] ifrs-full | NoncurrentProvisions | Monetary, instant, credit | label | Non-current provisions | IAS 1.54 l Disclosure totalLabel | Total non-current provisions documentation | The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] ifrs-full | NoncurrentProvisionsAbstract | | label | Non-current provisions [abstract] | ifrs-full | NoncurrentProvisionsForEmployeeBenefits | Monetary, instant, credit | label | Non-current provisions for employee benefits | IAS 1.78 d Disclosure documentation | The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] ifrs-full | NoncurrentReceivables | Monetary, instant, debit | label | Trade and other non-current receivables | IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel | Total trade and other non-current receivables documentation | The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] ifrs-full | NoncurrentReceivablesAbstract | | label | Trade and other non-current receivables [abstract] | ifrs-full | NoncurrentReceivablesDueFromAssociates | Monetary, instant, debit | label | Non-current receivables due from associates | IAS 1.78 b Common practice documentation | The amount of non-current receivables due from associates. [Refer: Total for all associates [member]] ifrs-full | NoncurrentReceivablesDueFromJointVentures | Monetary, instant, debit | label | Non-current receivables due from joint ventures | IAS 1.78 b Common practice documentation | The amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | NoncurrentReceivablesDueFromRelatedParties | Monetary, instant, debit | label | Non-current receivables due from related parties | IAS 1.78 b Example documentation | The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full | NoncurrentReceivablesFromContractsWithCustomers | Monetary, instant, debit | label | Non-current receivables from contracts with customers | IFRS 15.105 Disclosure documentation | The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers] ifrs-full | NoncurrentReceivablesFromRentalOfProperties | Monetary, instant, debit | label | Non-current receivables from rental of properties | IAS 1.78 b Common practice documentation | The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties] ifrs-full | NoncurrentReceivablesFromSaleOfProperties | Monetary, instant, debit | label | Non-current receivables from sale of properties | IAS 1.78 b Common practice documentation | The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties] ifrs-full | NoncurrentReceivablesFromTaxesOtherThanIncomeTax | Monetary, instant, debit | label | Non-current receivables from taxes other than income tax | IAS 1.78 b Common practice documentation | The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] ifrs-full | NoncurrentRecognisedAssetsDefinedBenefitPlan | Monetary, instant, debit | label | Non-current net defined benefit asset | IAS 1.55 Common practice documentation | The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] ifrs-full | NoncurrentRecognisedLiabilitiesDefinedBenefitPlan | Monetary, instant, credit | label | Non-current net defined benefit liability | IAS 1.55 Common practice documentation | The amount of non-current net defined benefit liability. [Refer:

Net defined benefit liability] ifrs-full | NoncurrentRefundsProvision | Monetary, instant, credit | label | Non-current refunds provision | IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example documentation | The amount of non-current provision for refunds. [Refer: Refunds provision] ifrs-full | NoncurrentRestrictedCashAndCashEquivalents | Monetary, instant, debit | label | Non-current restricted cash and cash equivalents | IAS 1.55 Common practice documentation | The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full | NoncurrentRetentionPayables | Monetary, instant, credit | label | Non-current retention payables | IAS 1.78 Common practice documentation | The amount of non-current retention payables. [Refer: Retention payables] ifrs-full | NoncurrentTradeReceivables | Monetary, instant, debit | label | Non-current trade receivables | IAS 1.78 b Example documentation | The amount of non-current trade receivables. [Refer: Trade receivables] ifrs-full | NoncurrentValueAddedTaxPayables | Monetary, instant, credit | label | Non-current value added tax payables | IAS 1.78 Common practice documentation | The amount of non-current value added tax payables. [Refer: Value added tax payables] ifrs-full | NoncurrentValueAddedTaxReceivables | Monetary, instant, debit | label | Non-current value added tax receivables | IAS 1.78 b Common practice documentation | The amount of non-current value added tax receivables. [Refer: Value added tax receivables] ifrs-full | NoncurrentWarrantLiability | Monetary, instant, credit | label | Non-current warrant liability | IAS 1.55 Common practice documentation | The amount of non-current warrant liabilities. [Refer: Warrant liability] ifrs-full | NonderivativeFinancialLiabilitiesUndiscountedCashFlows | Monetary, instant, credit | label | Non-derivative financial liabilities, undiscounted cash flows | IFRS 7.39 a Disclosure documentation | The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities. ifrs-full | NondisclosureOfInformationRegardingContingentAsset | True/False | label | Non-disclosure of information regarding contingent asset | IAS 37.92 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. ifrs-full | NondisclosureOfInformationRegardingContingentLiability | True/False | label | Non-disclosure of information regarding contingent liability | IAS 37.92 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity. ifrs-full | NondisclosureOfInformationRegardingProvision | True/False | label | Non-disclosure of information regarding provision | IAS 37.92 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether required information relating to a provision is not disclosed by the entity. ifrs-full | NongovernmentCustomersMember | Member | label | Non-government customers [member] | IFRS 15.B89 c Example documentation | This member stands for non-government customers. [Refer: Government [member]] ifrs-full | NonrecurringFairValueMeasurementMember | Member | label | Non-recurring fair value measurement [member] | IFRS 13.93 a Disclosure documentation | This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] ifrs-full | NonsubscriptionCirculationRevenue | Monetary, duration, credit | label | Non-subscription circulation revenue | IAS 1.112 c Common practice documentation | The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue] ifrs-full | NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | True/False | label | Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations | IFRS 15.122 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. ifrs-full | NotesAndDebenturesIssued | Monetary, instant, credit | label | Notes and debentures issued | IAS 1.112 c Common practice documentation | The amount of notes and debentures issued by the entity. ifrs-full | NotesAndOtherExplanatoryInformationAbstract | | label | Notes and other explanatory information [abstract] | ifrs-full | NotInternallyGeneratedMember | Member | label | Not internally generated [member] | IAS 38.118 Disclosure documentation | This member stands for items that have not been internally generated by the entity. ifrs-full | NotionalAmount | Monetary, instant | label | Notional amount | IAS 1.112 c Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. ifrs-full | NotLaterThanOneMonthMember | Member | label | Not later than one month [member] | IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example documentation | This member stands for a time band of not later than one month. ifrs-full | NotLaterThanOneYearMember | Member | label | Not later than one year [member] | IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example documentation | This member stands for a time band of not later than one year. ifrs-full | NotLaterThanThreeMonthsMember | Member | label | Not later than three months [member] | IAS 1.112 c Common practice documentation | This member stands for a time band of not later than three months. ifrs-full | NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember | Member | label | Not measured at fair value in statement of financial position but for which fair value is disclosed [member] | IFRS 13.97 Disclosure documentation | This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]] ifrs-full | NumberAndAverageNumberOfEmployeesAbstract | | label | Number and average number of employees [abstract] | ifrs-full | NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements | Duration | label | Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements | IAS 7.44H b (iii) Disclosure periodEndLabel | Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of period periodStartLabel | Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of period documentation | The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement. ifrs-full | NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements | Duration | label | Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements | IAS 7.44H b (iii) Disclosure periodEndLabel | Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of period periodStartLabel | Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of period documentation | The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement. ifrs-full | NumberOfEmployees | Decimal, instant | label | Number of employees | IAS 1.112 c Common practice documentation | The number of personnel employed by the entity at a date. ifrs-full | NumberOfInstrumentsGrantedInSharebasedPaymentArrangement | Decimal, duration | label | Number of instruments granted in share-based payment arrangement | IFRS 2.45 a Example, IFRS 2.IG23 Example documentation | The number of instruments granted in share-based payment arrangement. ifrs-full | NumberOfInstrumentsOrInterestsIssuedOrIssuable | Decimal, instant | label | Number of instruments or interests issued or issuable | IFRS 3.B64 f (iv) Disclosure documentation | The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination. ifrs-full | NumberOfInstrumentsOtherEquityInstrumentsGranted | Decimal, duration | label | Number of other equity instruments granted in share-based payment arrangement | IFRS 2.45 Common practice, IFRS 2.47 b Disclosure documentation | The number of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. ifrs-full | NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented | Decimal, duration | label | Number of instruments that are antidilutive in period presented | IAS 33.70 c Disclosure documentation | Number of (units of) instruments that are antidilutive in the period presented. ifrs-full | NumberOfLivingAnimals | Decimal, instant | label | Number of living animals | IAS 41.46 b (i) Common practice documentation | The number of entity’s living animals. ifrs-full | NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement | Decimal, instant | label | Number of other equity instruments exercisable in share-based payment arrangement | IFRS 2.45 Common practice documentation | The number of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. ifrs-full | NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement | Decimal, duration | label | Number of other equity instruments exercised or vested in share-based payment arrangement | IFRS 2.45 Common practice documentation | The number of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. ifrs-full | NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement | Decimal, duration | label | Number of other equity instruments expired in share-based payment arrangement | IFRS 2.45 Common practice documentation | The number of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. ifrs-full | NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement | Decimal, duration | label | Number of other equity instruments forfeited in share-based payment arrangement | IFRS 2.45 Common practice documentation | The number of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. ifrs-full | NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement | Decimal, instant | label | Number of other equity instruments outstanding in share-based payment arrangement | IFRS 2.45 Common practice periodEndLabel | Number of other equity instruments outstanding in share-based payment arrangement at end of period periodStartLabel | Number of other equity instruments outstanding in share-based payment arrangement at beginning of period documentation | The number of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. ifrs-full | NumberOfOtherParticipantsOfRetirementBenefitPlan | Decimal, duration | label | Number of other participants of retirement benefit plan | IAS 26.36 b Disclosure documentation | The number of other participants in a retirement benefit plan. ifrs-full | NumberOfOutstandingShareOptions | Decimal, instant | label | Number of share options outstanding in share-based payment arrangement | IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure periodEndLabel | Number of share options outstanding in share-based payment arrangement at end of period periodStartLabel | Number of share options outstanding in share-based payment arrangement at beginning of period documentation | The number of share options outstanding in a share-based payment arrangement. ifrs-full | NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits | Decimal, duration | label | Number of participants of retirement benefit plan receiving benefits | IAS 26.36 b Disclosure documentation | The number of participants in a retirement benefit plan receiving benefits. ifrs-full | NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented | Shares | label | Number of potential ordinary shares that are antidilutive in period presented | IAS 33.70 c Common practice documentation | Number of potential ordinary shares that are antidilutive in the period presented. ifrs-full | NumberOfShareOptionsExercisableInSharebasedPaymentArrangement | Decimal, instant | label | Number of share options exercisable in share-based payment arrangement | IFRS 2.45 b (vii) Disclosure documentation | The number of share options exercisable in a share-based payment arrangement. ifrs-full | NumberOfShareOptionsExercisedInSharebasedPaymentArrangement | Decimal, duration | label | Number of share options exercised in share-based payment arrangement | IFRS 2.45 b (iv) Disclosure documentation | The number of share options exercised in a share-based payment arrangement. ifrs-full | NumberOfShareOptionsExpiredInSharebasedPaymentArrangement | Decimal, duration | label | Number of share options expired in share-based payment arrangement | IFRS 2.45 b (v) Disclosure documentation | The number of share options expired in a share-based payment arrangement. ifrs-full | NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement | Decimal, duration | label | Number of share options forfeited in share-based payment arrangement | IFRS 2.45 b (iii) Disclosure documentation | The number of share options forfeited in a share-based payment arrangement. ifrs-full | NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | Decimal, duration | label | Number of share options granted in share-based payment arrangement | IFRS 2.45 b (ii) Disclosure documentation | The number of share options granted in a share-based payment arrangement. ifrs-full | NumberOfSharesAuthorised | Shares | label | Number of shares authorised | IAS 1.79 a (i) Disclosure documentation | The number of shares authorised. ifrs-full | NumberOfSharesIssued | Shares | label | Number of shares issued | IAS 1.106 d Common practice totalLabel | Total number of shares issued documentation | The number of shares issued by the entity. ifrs-full | NumberOfSharesIssuedAbstract | | label | Number of shares issued [abstract] | ifrs-full | NumberOfSharesIssuedAndFullyPaid | Shares | label | Number of shares issued and fully paid | IAS 1.79 a (ii) Disclosure documentation | The number of shares issued by the entity, for which full payment has been received. ifrs-full | NumberOfSharesIssuedButNotFullyPaid | Shares | label | Number of shares issued but not fully paid | IAS 1.79 a (ii) Disclosure documentation | The number of shares issued by the entity, for which full payment has not been received. ifrs-full | NumberOfSharesOutstanding | Shares | label | Number of shares outstanding | IAS 1.79 a (iv) Disclosure periodEndLabel | Number of shares outstanding at end of period periodStartLabel | Number of shares outstanding at beginning of period documentation | The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] ifrs-full | NumberOfSharesRepresentedByOneDepositaryReceipt | Pure | label | Number of shares represented by one depositary receipt | IAS 1.112 c Common practice documentation | The number of shares represented by one depositary receipt. ifrs-full | OccupancyExpense | Monetary, duration, debit | label | Occupancy expense | IAS 1.85 Common practice documentation | The amount of expense arising from occupancy services received by the entity. ifrs-full | OfficeEquipment | Monetary, instant, debit | label | Office equipment | IAS 16.37 h Example documentation | 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] ifrs-full | OfficeEquipmentMember | Member | label | Office equipment [member] | IAS 16.37 h Example documentation | This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] ifrs-full | OilAndGasAssets | Monetary, instant, debit | label | Oil and gas assets | IAS 16.37 Common practice documentation | The amount of assets related to the exploration, evaluation, development or production of oil and gas. ifrs-full | OilAndGasAssetsMember | Member | label | Oil and gas assets [member] | IAS 16.37 Common practice documentation | This member stands for oil and gas assets. [Refer: Oil and gas assets] ifrs-full | OnDemandMember | Member | label | On demand [member] | IAS 1.112 c Common practice documentation | This member stands for an on demand time band. ifrs-full | OnerousContractsContingentLiabilityMember | Member | label | Onerous contracts contingent liability [member] | IAS 37.88 Example documentation | This member stands for a contingent liability 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: Classes of contingent liabilities [domain]] ifrs-full | OnerousContractsProvision | Monetary, instant, credit | label | Onerous contracts provision | IAS 37.66 Example totalLabel | Total onerous contracts provision documentation | 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] ifrs-full | OnerousContractsProvisionAbstract | | label | Onerous contracts provision [abstract] | ifrs-full | OnerousContractsProvisionMember | Member | label | Onerous contracts provision [member] | IAS 37.66 Example documentation | This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full | OneYearBeforeReportingYearMember | Member | label | One year before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended one year before the end of the reporting year. ifrs-full | OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember | Member | label | Opening balance after adjustment, cumulative effect at date of initial application [member] | IAS 1.106 Common practice documentation | 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. ifrs-full | OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember | Member [default] | label | Opening balance before adjustment, cumulative effect at date of initial application [member] | IAS 1.106 Common practice documentation | 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. ifrs-full | OperatingExpense | Monetary, duration, debit | label | Operating expense | IAS 1.85 Common practice documentation | The amount of all operating expenses. ifrs-full | OperatingExpenseExcludingCostOfSales | Monetary, duration, debit | label | Operating expense excluding cost of sales | IAS 1.85 Common practice documentation | The amount of operating expense excluding the cost of sales. [Refer: Cost of sales] ifrs-full | OperatingLeaseIncome | Monetary, duration, credit | label | Operating lease income | IFRS 16.90 b Disclosure documentation | The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | OperatingSegmentsMember | Member | label | Operating segments [member] | IFRS 8.28 Disclosure documentation | This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue] ifrs-full | OptionContractMember | Member | label | Option contract [member] | IAS 1.112 c Common practice documentation | This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]] ifrs-full | OptionPricingModelMember | Member | label | Option pricing model [member] | IFRS 13.B11 b Example, IFRS 13.IE63 Example documentation | This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (i.e. a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]] ifrs-full | OrdinarySharesMember | Member | label | Ordinary shares [member] | IAS 1.79 a Common practice documentation | This member stands for equity instruments that are subordinate to all other classes of equity instruments. ifrs-full | OriginalAssetsBeforeTransfer | Monetary, instant, debit | label | Original assets before transfer | IFRS 7.42D f Disclosure documentation | The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. ifrs-full | OtherAdjustmentsForNoncashItems | Monetary, duration, debit | label | Other adjustments for non-cash items | IAS 7.20 b Common practice documentation | 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)] ifrs-full | OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow | Monetary, duration, debit | label | Other adjustments for which cash effects are investing or financing cash flow | IAS 7.20 c Common practice documentation | 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)] ifrs-full | OtherAdjustmentsToReconcileProfitLoss | Monetary, duration, debit | label | Other adjustments to reconcile profit (loss) | IAS 7.20 Disclosure documentation | 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)] ifrs-full | OtherAntidilutiveInstrumentsMember | Member | label | Other antidilutive instruments [member] | IAS 33.70 c Common practice documentation | This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note. ifrs-full | OtherAssets | Monetary, instant, debit | label | Other assets | IAS 1.55 Common practice documentation | The amount of assets that the entity does not separately disclose in the same statement or note. ifrs-full | OtherAssetsAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Other assets, amount contributed to fair value of plan assets | IAS 19.142 Common practice documentation | The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | OtherAssetsMember | Member | label | Other assets [member] | IFRS 16.53 Example documentation | This member stands for assets that the entity does not separately disclose in the same statement or note. ifrs-full | OtherAssetsPercentageContributedToFairValueOfPlanAssets | Percent | label | Other assets, percentage contributed to fair value of plan assets | IAS 19.142 Common practice documentation | The percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets] ifrs-full | OtherBorrowings | Monetary, instant, credit | label | Other borrowings | IAS 1.112 c Common practice documentation | The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] ifrs-full | OtherCashAndCashEquivalents | Monetary, instant, debit | label | Other cash and cash equivalents | IAS 7.45 Common practice documentation | 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] ifrs-full | OtherCashPaymentsFromOperatingActivities | (Monetary), duration, credit | label | Other cash payments from operating activities | IAS 7.14 Example negatedLabel | Other cash payments from operating activities documentation | The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. ifrs-full | OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | IAS 7.16 c Example negatedTerseLabel | Other cash payments to acquire equity or debt instruments of other entities documentation | 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. ifrs-full | OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Other cash payments to acquire interests in joint ventures, classified as investing activities | IAS 7.16 c Example negatedTerseLabel | Other cash payments to acquire interests in joint ventures documentation | 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: Total for all joint ventures [member]] ifrs-full | OtherCashReceiptsFromOperatingActivities | Monetary, duration, debit | label | Other cash receipts from operating activities | IAS 7.14 Example documentation | The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. ifrs-full | OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | IAS 7.16 d Example terseLabel | Other cash receipts from sales of equity or debt instruments of other entities documentation | 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. ifrs-full | OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities | Monetary, duration, debit | label | Other cash receipts from sales of interests in joint ventures, classified as investing activities | IAS 7.16 d Example terseLabel | Other cash receipts from sales of interests in joint ventures documentation | 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: Total for all joint ventures [member]] ifrs-full | OtherComponentsOfDeferredTaxExpenseIncome | Monetary, duration, debit | label | Other components of deferred tax expense (income) | IAS 12.80 Common practice documentation | The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] ifrs-full | OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Other components of other comprehensive income that will be reclassified to profit or loss, before tax | IAS 1.85 Common practice documentation | The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] ifrs-full | OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Other components of other comprehensive income that will be reclassified to profit or loss, net of tax | IAS 1.85 Common practice documentation | The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] ifrs-full | OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Other components of other comprehensive income that will not be reclassified to profit or loss, before tax | IAS 1.85 Common practice documentation | The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] ifrs-full | OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax | IAS 1.85 Common practice documentation | The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncome | Monetary, duration, credit | label | Other comprehensive income | IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure totalLabel | Total other comprehensive income documentation | 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]] ifrs-full | OtherComprehensiveIncomeAbstract | | label | Other comprehensive income [abstract] | ifrs-full | OtherComprehensiveIncomeAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Other comprehensive income, attributable to non-controlling interests | IAS 1.85 Common practice documentation | The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income] ifrs-full | OtherComprehensiveIncomeAttributableToOwnersOfParent | Monetary, duration, credit | label | Other comprehensive income, attributable to owners of parent | IAS 1.85 Common practice documentation | The amount of other comprehensive income attributable to owners of the parent. ifrs-full | OtherComprehensiveIncomeBeforeTax | Monetary, duration, credit | label | Other comprehensive income, before tax | IAS 1.91 b Disclosure totalLabel | Total other comprehensive income, before tax documentation | The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Other comprehensive income, before tax, available-for-sale financial assets | Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, available-for-sale financial assets commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxCashFlowHedges | Monetary, duration, credit | label | Other comprehensive income, before tax, cash flow hedges | IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, cash flow hedges documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | Monetary, duration, credit | label | 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 documentation | 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]] ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads | Monetary, duration, credit | label | Other comprehensive income, before tax, change in value of foreign currency basis spreads | IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, change in value of foreign currency basis spreads documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts | Monetary, duration, credit | label | Other comprehensive income, before tax, change in value of forward elements of forward contracts | IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, change in value of forward elements of forward contracts documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions | Monetary, duration, credit | label | Other comprehensive income, before tax, change in value of time value of options | IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, change in value of time value of options documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation | Monetary, duration, credit | label | Other comprehensive income, before tax, exchange differences on translation of foreign operations | IAS 1.7 Disclosure, IAS 1.91 b Disclosure totalLabel | Other comprehensive income, before tax, exchange differences on translation of foreign operations documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations | Monetary, duration, credit | label | Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations | IAS 1.91 b Common practice totalLabel | Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations documentation | The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] ifrs-full | OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract | | label | Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] | ifrs-full | OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations | Monetary, duration, credit | label | Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations | IAS 1.91 b Disclosure documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure totalLabel | Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss documentation | 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]] ifrs-full | OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration, credit | label | Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income | IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure totalLabel | Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income commentaryGuidance | Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments | Monetary, duration, credit | label | Other comprehensive income, before tax, gains (losses) from investments in equity instruments | IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | Monetary, duration, credit | label | Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments | IAS 1.7 Disclosure, IAS 1.91 b Disclosure documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | Monetary, duration, credit | label | Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure totalLabel | Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans documentation | 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 [domain]; 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract | | label | Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] | ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations | Monetary, duration, credit | label | Other comprehensive income, before tax, hedges of net investments in foreign operations | IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure totalLabel | Other comprehensive income, before tax, hedges of net investments in foreign operations documentation | 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] ifrs-full | OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | 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 | IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure totalLabel | 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 documentation | 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]] ifrs-full | OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | 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 | IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | IFRS 14.22 b Disclosure totalLabel | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss documentation | The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract | | label | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | IFRS 14.22 a Disclosure documentation | The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Other comprehensive income, net of tax, available-for-sale financial assets | Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, available-for-sale financial assets commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxCashFlowHedges | Monetary, duration, credit | label | Other comprehensive income, net of tax, cash flow hedges | IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, cash flow hedges documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of foreign currency basis spreads | IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, change in value of foreign currency basis spreads documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items | IFRS 7.24E c Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items | IFRS 7.24E c Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of forward elements of forward contracts | IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, change in value of forward elements of forward contracts documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items | IFRS 7.24E c Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items | IFRS 7.24E c Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of time value of options | IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, change in value of time value of options documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items | IFRS 7.24E b Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems | Monetary, duration, credit | label | Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items | IFRS 7.24E b Disclosure documentation | The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation | Monetary, duration, credit | label | Other comprehensive income, net of tax, exchange differences on translation of foreign operations | IAS 1.7 Disclosure, IAS 1.91 a Disclosure totalLabel | Other comprehensive income, net of tax, exchange differences on translation of foreign operations documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations | Monetary, duration, credit | label | Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations | IAS 1.91 a Common practice totalLabel | Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations documentation | The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract | | label | Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract] | ifrs-full | OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations | Monetary, duration, credit | label | Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations | IAS 1.91 a Disclosure documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure totalLabel | Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss documentation | 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]] ifrs-full | OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration, credit | label | 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 totalLabel | Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income commentaryGuidance | Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments | Monetary, duration, credit | label | Other comprehensive income, net of tax, gains (losses) from investments in equity instruments | IAS 1.7 Disclosure, IAS 1.91 a Disclosure documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | Monetary, duration, credit | label | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure totalLabel | Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans documentation | 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 [domain]; 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract | | label | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] | ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation | Monetary, duration, credit | label | 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 documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations | Monetary, duration, credit | label | Other comprehensive income, net of tax, hedges of net investments in foreign operations | IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure totalLabel | Other comprehensive income, net of tax, hedges of net investments in foreign operations documentation | 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] ifrs-full | OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | 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 | IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure totalLabel | 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 documentation | 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]] ifrs-full | OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | 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 | IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure documentation | 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]] ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure totalLabel | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss documentation | The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract | | label | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | Monetary, duration, credit | label | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure documentation | The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Other comprehensive income that will be reclassified to profit or loss, before tax | IAS 1.82A Common practice, IAS 1.IG6 Common practice totalLabel | Total other comprehensive income that will be reclassified to profit or loss, before tax documentation | The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Other comprehensive income that will be reclassified to profit or loss, net of tax | IAS 1.82A Example, IAS 1.IG6 Example totalLabel | Total other comprehensive income that will be reclassified to profit or loss, net of tax documentation | The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | Other comprehensive income that will not be reclassified to profit or loss, before tax | IAS 1.82A Common practice, IAS 1.IG6 Common practice totalLabel | Total other comprehensive income that will not be reclassified to profit or loss, before tax documentation | The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] ifrs-full | OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | Other comprehensive income that will not be reclassified to profit or loss, net of tax | IAS 1.82A Example, IAS 1.IG6 Example totalLabel | Total other comprehensive income that will not be reclassified to profit or loss, net of tax documentation | The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] ifrs-full | OtherContingentLiabilitiesMember | Member | label | Other contingent liabilities [member] | IAS 37.88 Example documentation | This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] ifrs-full | OtherCurrentAssets | Monetary, instant, debit | label | Other current assets | IAS 1.55 Common practice documentation | The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] ifrs-full | OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings | Monetary, instant, credit | label | Other current borrowings and current portion of other non-current borrowings | IAS 1.112 c Common practice documentation | The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings] ifrs-full | OtherCurrentFinancialAssets | Monetary, instant, debit | label | Other current financial assets | IAS 1.54 d Disclosure documentation | 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] ifrs-full | OtherCurrentFinancialLiabilities | Monetary, instant, credit | label | Other current financial liabilities | IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure documentation | 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] ifrs-full | OtherCurrentLiabilities | Monetary, instant, credit | label | Other current liabilities | IAS 1.55 Common practice documentation | The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] ifrs-full | OtherCurrentNonfinancialAssets | Monetary, instant, debit | label | Other current non-financial assets | IAS 1.55 Common practice documentation | The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full | OtherCurrentNonfinancialLiabilities | Monetary, instant, credit | label | Other current non-financial liabilities | IAS 1.55 Common practice documentation | The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] ifrs-full | OtherCurrentPayables | Monetary, instant, credit | label | Other current payables | IAS 1.55 Common practice documentation | The amount of current payables that the entity does not separately disclose in the same statement or note. ifrs-full | OtherCurrentReceivables | Monetary, instant, debit | label | Other current receivables | IAS 1.78 b Example documentation | The amount of current other receivables. [Refer: Other receivables] ifrs-full | OtherDebtInstrumentsHeld | Monetary, instant, debit | label | Other debt instruments held | IAS 1.112 c Common practice documentation | The amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held] ifrs-full | OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | (Monetary), duration | label | Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Example, IFRS 7.IG14 Example negatedLabel | Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss documentation | The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full | OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows | (Monetary), instant, credit | label | Other differences to cash and cash equivalents in statement of cash flows | IAS 7.45 Common practice negatedLabel | Other differences to cash and cash equivalents in statement of cash flows documentation | The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] ifrs-full | OtherDisposalsOfAssetsMember | Member | label | Other disposals of assets [member] | IAS 10.22 c Example documentation | This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. ifrs-full | OtherEmployeeExpense | Monetary, duration, debit | label | Other employee expense | IAS 19.5 Common practice documentation | The amount of employee expenses that the entity does not separately disclose in the same statement or note. ifrs-full | OtherEnvironmentRelatedContingentLiabilityMember | Member | label | Other environment related contingent liability [member] | IAS 37.88 Common practice documentation | This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] ifrs-full | OtherEnvironmentRelatedProvisionMember | Member | label | Other environment related provision [member] | IAS 37.84 Common practice documentation | This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]] ifrs-full | OtherEquityInterest | Monetary, instant, credit | label | Other equity interest | IAS 1.78 e Example documentation | The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. ifrs-full | OtherEquityInterestMember | Member | label | Other equity interest [member] | IAS 1.106 Disclosure documentation | 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. ifrs-full | OtherEquitySecuritiesMember | Member | label | Other equity securities [member] | IFRS 13.94 Example, IFRS 13.IE60 Example documentation | This member stands for equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full | OtherExpenseByFunction | (Monetary), duration, debit | label | Other expense, by function | IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure negatedTerseLabel | Other expense documentation | 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. ifrs-full | OtherExpenseByNature | (Monetary), duration, debit | label | Other expenses, by nature | IAS 1.102 Example, IAS 1.99 Disclosure terseLabel | Other expenses negatedTerseLabel | Other expenses documentation | 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] ifrs-full | OtherFeeAndCommissionExpense | (Monetary), duration, debit | label | Other fee and commission expense | IAS 1.112 c Common practice negatedLabel | Other fee and commission expense documentation | 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] ifrs-full | OtherFeeAndCommissionIncome | Monetary, duration, credit | label | Other fee and commission income | IAS 1.112 c Common practice documentation | 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] ifrs-full | OtherFinanceCost | Monetary, duration, debit | label | Other finance cost | IAS 1.112 c Common practice documentation | The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] ifrs-full | OtherFinanceIncome | Monetary, duration, credit | label | Other finance income | IAS 1.112 c Common practice documentation | The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] ifrs-full | OtherFinanceIncomeCost | Monetary, duration, credit | label | Other finance income (cost) | IAS 1.85 Common practice documentation | The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)] ifrs-full | OtherFinancialAssets | Monetary, instant, debit | label | Other financial assets | IAS 1.54 d Disclosure documentation | The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full | OtherFinancialLiabilities | Monetary, instant, credit | label | Other financial liabilities | IAS 1.54 m Disclosure documentation | The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] ifrs-full | OtherGainsLosses | Monetary, duration, credit | label | Other gains (losses) | IAS 1.102 Common practice, IAS 1.103 Common practice documentation | The gains (losses) that the entity does not separately disclose in the same statement or note. ifrs-full | OtherImpairedAssetsMember | Member | label | Other impaired assets [member] | IAS 36.127 Example documentation | This member stands for impaired assets that the entity does not separately disclose in the same statement or note. ifrs-full | OtherIncome | Monetary, duration, credit | label | Other income | IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosure documentation | The amount of operating income that the entity does not separately disclose in the same statement or note. ifrs-full | OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates | Monetary, duration, credit | label | Other income (expense) from subsidiaries, jointly controlled entities and associates | IAS 1.85 Common practice documentation | 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: Total for all associates [member]; Total for all subsidiaries [member]] ifrs-full | OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | Monetary, duration | label | Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | IFRS 7.28 b Example, IFRS 7.IG14 Example documentation | The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities | Monetary, duration, debit | label | Other inflows (outflows) of cash, classified as financing activities | IAS 7.21 Disclosure terseLabel | Other inflows (outflows) of cash documentation | Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities | Monetary, duration, debit | label | Other inflows (outflows) of cash, classified as investing activities | IAS 7.21 Disclosure terseLabel | Other inflows (outflows) of cash documentation | Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities | Monetary, duration, debit | label | Other inflows (outflows) of cash, classified as operating activities | IAS 7.14 Disclosure terseLabel | Other inflows (outflows) of cash documentation | Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. ifrs-full | OtherIntangibleAssets | Monetary, instant, debit | label | Other intangible assets | IAS 38.119 Common practice documentation | The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full | OtherIntangibleAssetsMember | Member | label | Other intangible assets [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] ifrs-full | OtherInventories | Monetary, instant, debit | label | Other current inventories | IAS 2.37 Common practice documentation | The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories] ifrs-full | OtherLiabilities | Monetary, instant, credit | label | Other liabilities | IAS 1.55 Common practice documentation | The amount of liabilities that the entity does not separately disclose in the same statement or note. ifrs-full | OtherLongtermBenefits | Monetary, duration, debit | label | Other long-term employee benefits | IAS 19.158 Common practice documentation | 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] ifrs-full | OtherLongtermProvisions | Monetary, instant, credit | label | Other non-current provisions | IAS 1.78 d Disclosure documentation | The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] ifrs-full | OtherMaterialActuarialAssumptions | Percent | label | Other material actuarial assumptions | IAS 19.144 Common practice documentation | Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] ifrs-full | OtherMaterialActuarialAssumptionsMember | Member | label | Other material actuarial assumptions [member] | IAS 19.145 Common practice documentation | This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]] ifrs-full | OtherMaterialNoncashItems | Monetary, duration, debit | label | Other material non-cash items | IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure documentation | The amount of material non-cash items other than depreciation and amortisation. ifrs-full | OtherNoncashEffectsSupplierFinanceArrangements | Monetary, duration, credit | label | Other non-cash effects, supplier finance arrangements | IAS 7.44H c Example documentation | The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement. ifrs-full | OtherNoncurrentAssets | Monetary, instant, debit | label | Other non-current assets | IAS 1.55 Common practice documentation | The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] ifrs-full | OtherNoncurrentFinancialAssets | Monetary, instant, debit | label | Other non-current financial assets | IAS 1.54 d Disclosure documentation | The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] ifrs-full | OtherNoncurrentFinancialLiabilities | Monetary, instant, credit | label | Other non-current financial liabilities | IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure documentation | The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] ifrs-full | OtherNoncurrentLiabilities | Monetary, instant, credit | label | Other non-current liabilities | IAS 1.55 Common practice documentation | The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] ifrs-full | OtherNoncurrentNonfinancialAssets | Monetary, instant, debit | label | Other non-current non-financial assets | IAS 1.55 Common practice documentation | The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full | OtherNoncurrentNonfinancialLiabilities | Monetary, instant, credit | label | Other non-current non-financial liabilities | IAS 1.55 Common practice documentation | 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] ifrs-full | OtherNoncurrentPayables | Monetary, instant, credit | label | Other non-current payables | IAS 1.55 Common practice documentation | The amount of non-current payables that the entity does not separately disclose in the same statement or note. ifrs-full | OtherNoncurrentReceivables | Monetary, instant, debit | label | Other non-current receivables | IAS 1.78 b Example documentation | The amount of non-current other receivables. [Refer: Other receivables] ifrs-full | OtherNonfinancialAssets | Monetary, instant, debit | label | Other non-financial assets | IAS 1.55 Common practice documentation | The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] ifrs-full | OtherNonfinancialLiabilities | Monetary, instant, credit | label | Other non-financial liabilities | IAS 1.55 Common practice documentation | The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] ifrs-full | OtherOperatingIncomeExpense | Monetary, duration, credit | label | Other operating income (expense) | IAS 1.85 Common practice documentation | The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. ifrs-full | OtherPayables | Monetary, instant, credit | label | Other payables | IAS 1.55 Common practice documentation | Amounts payable that the entity does not separately disclose in the same statement or note. ifrs-full | OtherPriceRiskMember | Member | label | Other price risk [member] | IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure documentation | This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Classes of financial instruments [domain]] ifrs-full | OtherPropertyPlantAndEquipment | Monetary, instant, debit | label | Other property, plant and equipment | IAS 16.37 Common practice documentation | 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] ifrs-full | OtherPropertyPlantAndEquipmentMember | Member | label | Other property, plant and equipment [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] ifrs-full | OtherProvisions | Monetary, instant, credit | label | Other provisions | IAS 1.78 d Disclosure, IAS 37.84 a Disclosure periodEndLabel | Other provisions at end of period periodStartLabel | Other provisions at beginning of period totalLabel | Total other provisions documentation | The amount of provisions other than provisions for employee benefits. [Refer: Provisions] ifrs-full | OtherProvisionsAbstract | | label | Other provisions [abstract] | ifrs-full | OtherReceivables | Monetary, instant, debit | label | Other receivables | IAS 1.78 b Example documentation | The amount receivable by the entity that it does not separately disclose in the same statement or note. ifrs-full | OtherRegulatoryDeferralAccountCreditBalances | Monetary, instant, credit | label | Other regulatory deferral account credit balances | IFRS 14.25 Example, IFRS 14.IE5 Example documentation | The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] ifrs-full | OtherRegulatoryDeferralAccountDebitBalances | Monetary, instant, debit | label | Other regulatory deferral account debit balances | IFRS 14.25 Example, IFRS 14.IE5 Example documentation | The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] ifrs-full | OtherRelatedPartiesMember | Member | label | Other related parties [member] | IAS 24.19 g Disclosure documentation | This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]] ifrs-full | OtherReserves | Monetary, instant, credit | label | Other reserves | IAS 1.78 e Example documentation | A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] ifrs-full | OtherReservesMember | Member | label | Other reserves [member] | IAS 1.106 Disclosure documentation | This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] ifrs-full | OtherRevenue | Monetary, duration, credit | label | Other revenue | IAS 1.112 c Common practice documentation | The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] ifrs-full | OtherReversalsOfProvisions | Monetary, duration, credit | label | Other reversals of provisions | IAS 1.98 g Disclosure documentation | The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer:

Provisions] ifrs-full | OtherShorttermEmployeeBenefits | Monetary, duration, debit | label | Other short-term employee benefits | IAS 19.9 Common practice documentation | 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] ifrs-full | OtherShorttermProvisions | Monetary, instant, credit | label | Other current provisions | IAS 1.78 d Disclosure documentation | The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] ifrs-full | OtherTangibleOrIntangibleAssetsTransferred | Monetary, instant, credit | label | Other tangible or intangible assets transferred | IFRS 3.B64 f (ii) Disclosure documentation | The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]; Total for all subsidiaries [member]] ifrs-full | OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome | Monetary, duration, debit | label | Other tax effects for reconciliation between accounting profit and tax expense (income) | IAS 12.81 c (i) Disclosure documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] ifrs-full | OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome | Percent | label | Other tax rate effects for reconciliation between accounting profit and tax expense (income) | IAS 12.81 c (ii) Disclosure documentation | Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | OtherTemporaryDifferencesMember | Member | label | Other temporary differences [member] | IAS 12.81 g Common practice documentation | This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]] ifrs-full | OtherTradingIncomeExpense | Monetary, duration, credit | label | Other trading income (expense) | IAS 1.112 c Common practice documentation | The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)] ifrs-full | OtherWorkPerformedByEntityAndCapitalised | Monetary, duration, credit | label | Other work performed by entity and capitalised | IAS 1.85 Common practice, IAS 1.IG6 Example documentation | 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. ifrs-full | OutflowsOfCashFromInvestingActivities | Monetary, duration, credit | label | Outflows of cash from investing activities | IAS 7.16 Common practice documentation | The cash outflow for investing activities. ifrs-full | OutputOfAgriculturalProduce | Decimal, duration | label | Output of agricultural produce | IAS 41.46 b (ii) Common practice documentation | The output of entity’s agricultural produce. ifrs-full | OutstandingBalancesForRelatedPartyTransactionsAbstract | | label | Outstanding balances for related party transactions [abstract] | ifrs-full | OutstandingCommitmentsMadeByEntityRelatedPartyTransactions | Monetary, instant, credit | label | Outstanding commitments made by entity, related party transactions | IAS 24.18 b Disclosure documentation | The amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions | Monetary, instant, credit | label | Outstanding commitments made on behalf of entity, related party transactions | IAS 24.18 b Disclosure documentation | The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel | Monetary, instant, debit | label | Owner-occupied property measured using investment property fair value model | IAS 16.29B Disclosure documentation | 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] ifrs-full | OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember | Member | label | Owner-occupied property measured using investment property fair value model [member] | IAS 16.29B Disclosure documentation | This member stands for a class 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] ifrs-full | ParentMember | Member | label | Parent [member] | IAS 24.19 a Disclosure documentation | This member stands for an entity that controls one or more entities. ifrs-full | ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract | | label | Participating equity instruments other than ordinary shares [abstract] | ifrs-full | ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions | Monetary, duration | label | Participation in defined benefit plan that shares risks between group entities, related party transactions | IAS 24.22 Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]] ifrs-full | ParValuePerShare | Per share | label | Par value per share | IAS 1.79 a (iii) Disclosure documentation | The nominal value per share. ifrs-full | PastDueStatusAxis | Axis | label | Past due status [axis] | IFRS 7.35N Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | PastDueStatusDomain | Domain [default] | label | Past due status [domain] | IFRS 7.35N Example documentation | This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used. ifrs-full | PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements | IAS 19.141 d Disclosure netLabel | Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)] ifrs-full | PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract | | label | Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract] | ifrs-full | PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans | Monetary, duration, debit | label | Past service cost and losses (gains) arising from settlements, defined benefit plans | IAS 19.135 b Common practice totalLabel | Total past service cost and losses (gains) arising from settlements, defined benefit plans documentation | The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements] ifrs-full | PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract | | label | Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] | ifrs-full | PastServiceCostDefinedBenefitPlans | Monetary, duration, debit | label | Past service cost, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost] ifrs-full | PastServiceCostNetDefinedBenefitLiabilityAsset | Monetary, duration, credit | label | Increase (decrease) in net defined benefit liability (asset) resulting from past service cost | IAS 19.141 d Disclosure documentation | The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full | PayablesForPurchaseOfEnergy | Monetary, instant, credit | label | Payables for purchase of energy | IAS 1.78 Common practice documentation | The amount of payables for the purchase of energy. ifrs-full | PayablesForPurchaseOfNoncurrentAssets | Monetary, instant, credit | label | Payables for purchase of non-current assets | IAS 1.78 Common practice documentation | The amount of payables for the purchase of non-current assets. [Refer: Non-current assets] ifrs-full | PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | Monetary, instant, credit | label | Payables on social security and taxes other than income tax | IAS 1.78 Common practice documentation | 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. ifrs-full | PaymentsForDebtIssueCosts | Monetary, duration, credit | label | Payments for debt issue costs | IAS 7.17 Common practice documentation | The cash outflow for debt issue costs. ifrs-full | PaymentsForDevelopmentProjectExpenditure | Monetary, duration, credit | label | Payments for development project expenditure | IAS 7.16 Common practice documentation | The cash outflow for expenditure related to development projects. ifrs-full | PaymentsForExplorationAndEvaluationExpenses | Monetary, duration, credit | label | Payments for exploration and evaluation expenses | IAS 7.14 Common practice documentation | The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. ifrs-full | PaymentsForShareIssueCosts | Monetary, duration, credit | label | Payments for share issue costs | IAS 7.17 Common practice documentation | The cash outflow for share issue costs. ifrs-full | PaymentsFromChangesInOwnershipInterestsInSubsidiaries | (Monetary), duration, credit | label | Payments from changes in ownership interests in subsidiaries that do not result in loss of control | IAS 7.42A Disclosure, IAS 7.42B Disclosure negatedLabel | Payments from changes in ownership interests in subsidiaries that do not result in loss of control documentation | The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full | PaymentsFromContractsHeldForDealingOrTradingPurpose | (Monetary), duration, credit | label | Payments from contracts held for dealing or trading purpose | IAS 7.14 g Example negatedLabel | Payments from contracts held for dealing or trading purpose documentation | The cash outflow for contracts held for dealing or trading purposes. ifrs-full | PaymentsFromPlanNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan | IAS 19.141 g Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan commentaryGuidance | Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] ifrs-full | PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements | IAS 19.141 g Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements commentaryGuidance | Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full | PaymentsInRespectOfSettlementsReimbursementRights | (Monetary), duration, credit | label | Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements | IAS 19.141 g Disclosure negatedLabel | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements documentation | The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]] ifrs-full | PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities | (Monetary), duration, credit | label | Payments of lease liabilities, classified as financing activities | IAS 7.17 e Example negatedTerseLabel | Payments of lease liabilities documentation | The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] ifrs-full | PaymentsOfOtherEquityInstruments | (Monetary), duration, credit | label | Payments of other equity instruments | IAS 7.17 Common practice negatedLabel | Payments of other equity instruments documentation | The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full | PaymentsRelatingToRoyaltiesFeesAndCommissions | Monetary, duration, credit | label | Payments relating to royalties, fees and commissions | IAS 7.14 Common practice negatedLabel | Payments relating to royalties, fees and commissions documentation | The cash outflow from royalties, fees and commissions. ifrs-full | PaymentsToAcquireOrRedeemEntitysShares | (Monetary), duration, credit | label | Payments to acquire or redeem entity’s shares | IAS 7.17 b Example negatedLabel | Payments to acquire or redeem entity’s shares documentation | The cash outflow to acquire or redeem entity’s shares. ifrs-full | PaymentsToAndOnBehalfOfEmployees | (Monetary), duration, credit | label | Payments to and on behalf of employees | IAS 7.14 d Example negatedLabel | Payments to and on behalf of employees documentation | The cash outflow to, and on behalf of, employees. ifrs-full | PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale | (Monetary), duration, credit | label | Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | IAS 7.14 Example negatedLabel | Payments to manufacture or acquire assets held for rental to others and subsequently held for sale documentation | The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale. ifrs-full | PaymentsToSuppliersForGoodsAndServices | (Monetary), duration, credit | label | Payments to suppliers for goods and services | IAS 7.14 c Example negatedLabel | Payments to suppliers for goods and services documentation | The cash outflow to suppliers for goods and services. ifrs-full | PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees | Monetary, duration, credit | label | Payments to suppliers for goods and services and to and on behalf of employees | IAS 7.14 Common practice documentation | The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees. ifrs-full | PensionDefinedBenefitPlansMember | Member | label | Pension defined benefit plans [member] | IAS 19.138 b Common practice documentation | This member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | PercentageOfEntitysRevenue | Percent | label | Percentage of entity’s revenue | IFRS 8.34 Common practice documentation | The percentage of the entity’s revenue. [Refer: Revenue] ifrs-full | PercentageOfReasonablyPossibleDecreaseInActuarialAssumption | Percent | label | Percentage of reasonably possible decrease in actuarial assumption | IAS 19.145 a Disclosure documentation | The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] ifrs-full | PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Percent | label | Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a Disclosure documentation | The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17. ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets | Percent | label | Percentage of reasonably possible decrease in unobservable input, assets | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. documentation | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets. ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments | Percent | label | Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. documentation | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments. ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities | Percent | label | Percentage of reasonably possible decrease in unobservable input, liabilities | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. documentation | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. ifrs-full | PercentageOfReasonablyPossibleIncreaseInActuarialAssumption | Percent | label | Percentage of reasonably possible increase in actuarial assumption | IAS 19.145 a Disclosure documentation | The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] ifrs-full | PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | Percent | label | Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 | IFRS 17.128 a Disclosure documentation | The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17. ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets | Percent | label | Percentage of reasonably possible increase in unobservable input, assets | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. documentation | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets. ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments | Percent | label | Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. documentation | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments. ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities | Percent | label | Percentage of reasonably possible increase in unobservable input, liabilities | IFRS 13.93 h (ii) Common practice commentaryGuidance | Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. documentation | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. ifrs-full | PercentageOfVotingEquityInterestsAcquired | Percent | label | Percentage of voting equity interests acquired | IFRS 3.B64 c Disclosure documentation | The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]] ifrs-full | PerformanceObligationsAxis | Axis | label | Performance obligations [axis] | IFRS 15.119 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | PerformanceObligationsDomain | Domain [default] | label | Performance obligations [domain] | IFRS 15.119 Disclosure documentation | This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used. ifrs-full | PerformanceObligationsSatisfiedAtPointInTimeMember | Member | label | Performance obligations satisfied at point in time [member] | IFRS 15.125 Disclosure documentation | This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [domain]] ifrs-full | PerformanceObligationsSatisfiedOverTimeMember | Member | label | Performance obligations satisfied over time [member] | IFRS 15.124 Disclosure documentation | This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [domain]] ifrs-full | PeriodCoveredByFinancialStatements | Text | label | Period covered by financial statements | IAS 1.51 c Disclosure documentation | The description of the period covered by the set of financial statements or notes. ifrs-full | PlanAssetsAtFairValue | Monetary, instant, debit | label | Plan assets, at fair value | IAS 19.57 a Common practice totalLabel | Total plan assets, at fair value documentation | The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] ifrs-full | PlanAssetsMember | Member | label | Plan assets [member] | IAS 19.140 a (i) Disclosure documentation | This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. ifrs-full | PlantsMember | Member | label | Plants [member] | IAS 41.41 Common practice documentation | This member stands for plants. ifrs-full | PortfolioAndOtherManagementFeeIncome | Monetary, duration, credit | label | Portfolio and other management fee income | IAS 1.112 c Common practice documentation | The amount of income recognised from portfolio and other management fees. ifrs-full | PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents | Monetary, duration, credit | label | Portion of consideration paid (received) consisting of cash and cash equivalents | IAS 7.40 b Disclosure documentation | The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)] ifrs-full | PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary | Monetary, duration, credit | label | Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary | IFRS 14.B28 Disclosure documentation | The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]] ifrs-full | PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary | Monetary, duration, credit | label | Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary | IFRS 12.19 a Disclosure documentation | The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Total for all subsidiaries [member]] ifrs-full | PostemploymentBenefitExpenseDefinedBenefitPlans | Monetary, duration, debit | label | Post-employment benefit expense in profit or loss, defined benefit plans | IAS 19.135 b Common practice, IAS 19.5 Common practice totalLabel | Total post-employment benefit expense in profit or loss, defined benefit plans documentation | The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss] ifrs-full | PostemploymentBenefitExpenseDefinedBenefitPlansAbstract | | label | Post-employment benefit expense in profit or loss, defined benefit plans [abstract] | ifrs-full | PostemploymentBenefitExpenseDefinedContributionPlans | Monetary, duration, debit | label | Post-employment benefit expense, defined contribution plans | IAS 19.53 Disclosure documentation | 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. ifrs-full | PostemploymentBenefitExpenseInProfitOrLoss | Monetary, duration, debit | label | Post-employment benefit expense in profit or loss | IAS 19.5 Common practice totalLabel | Total post-employment benefit expense in profit or loss documentation | The amount of post-employment benefit expense included in profit or loss ifrs-full | PostemploymentBenefitExpenseInProfitOrLossAbstract | | label | Post-employment benefit expense in profit or loss [abstract] | ifrs-full | PostemploymentMedicalDefinedBenefitPlansMember | Member | label | Post-employment medical defined benefit plans [member] | IAS 19.138 b Example documentation | This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | PotentialOrdinaryShareTransactionsMember | Member | label | Potential ordinary share transactions [member] | IAS 10.22 f Example documentation | This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]] ifrs-full | PowerGeneratingAssetsMember | Member | label | Power generating assets [member] | IAS 16.37 Common practice documentation | This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] ifrs-full | PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed | True/False | label | Practical expedient about existence of significant financing component has been used | IFRS 15.129 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used. ifrs-full | PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed | True/False | label | Practical expedient about incremental costs of obtaining contract has been used | IFRS 15.129 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used. ifrs-full | PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | True/False | label | Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | IFRS 15.122 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. ifrs-full | PrecontractCostsMember | Member | label | Pre-contract costs [member] | IFRS 15.128 a Example documentation | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | PreferenceSharesMember | Member | label | Preference shares [member] | IAS 1.79 a Common practice documentation | 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]] ifrs-full | PrepaymentRiskMember | Member | label | Prepayment risk [member] | IFRS 7.40 a Example, IFRS 7.IG32 Example documentation | This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Classes of financial instruments [domain]] ifrs-full | Prepayments | Monetary, instant, debit | label | Prepayments | IAS 1.78 b Example documentation | Receivables that represent amounts paid for goods and services before they have been delivered. ifrs-full | PrepaymentsAndAccruedIncomeIncludingContractAssets | Monetary, instant, debit | label | Prepayments and accrued income including contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total prepayments and accrued income including contract assets documentation | The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full | PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract | | label | Prepayments and accrued income including contract assets [abstract] | ifrs-full | PrepaymentsAndAccruedIncomeOtherThanContractAssets | Monetary, instant, debit | label | Prepayments and accrued income other than contract assets | IAS 1.55 Common practice, IAS 1.78 Common practice totalLabel | Total prepayments and accrued income other than contract assets documentation | The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets] ifrs-full | PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract | | label | Prepayments and accrued income other than contract assets [abstract] | ifrs-full | PresentationCurrencyIsDifferentFromFunctionalCurrency | True/False | label | Presentation currency is different from functional currency | IAS 21.53 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the presentation currency is different from the functional currency. ifrs-full | PresentationOfLeasesForLesseeAbstract | | label | Presentation of leases for lessee [abstract] | ifrs-full | PresentValueOfDefinedBenefitObligationMember | Member | label | Present value of defined benefit obligation [member] | IAS 19.140 a (ii) Disclosure documentation | This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. ifrs-full | PreviousGAAPMember | Member | label | Previous GAAP [member] | IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice documentation | This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]] ifrs-full | PreviouslyStatedMember | Member | label | Previously stated [member] | IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation | This member stands for the information previously stated in the financial statements (i.e. before retrospective application or retrospective restatement). ifrs-full | PriceIndexMovements | Pure | label | Price index movements | IAS 29.39 c Disclosure documentation | The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. ifrs-full | PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash | Monetary, instant, credit | label | Prices specified in forward agreements to purchase financial assets for cash | IFRS 7.B11D b Example documentation | Prices specified in forward agreements to purchase financial assets for cash. ifrs-full | PrincipalPlaceOfBusiness | Text | label | Principal place of business | IAS 1.138 a Disclosure documentation | The place where an entity principally conducts operations. ifrs-full | PrincipalPlaceOfBusinessOfAssociate | Text | label | Principal place of business of associate | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure documentation | The principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]] ifrs-full | PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | Text | label | Principal place of business of entity whose consolidated financial statements have been produced for public use | IAS 27.16 a Disclosure documentation | The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full | PrincipalPlaceOfBusinessOfJointOperation | Text | label | Principal place of business of joint operation | IFRS 12.21 a (iii) Disclosure documentation | The principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business] ifrs-full | PrincipalPlaceOfBusinessOfJointVenture | Text | label | Principal place of business of joint venture | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure documentation | The principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]] ifrs-full | PrincipalPlaceOfBusinessOfSubsidiary | Text | label | Principal place of business of subsidiary | IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure documentation | The principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]] ifrs-full | ProbabilityOfDefaultAxis | Axis | label | Probability of default [axis] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ProbabilityOfDefaultDomain | Domain [default] | label | Probability of default [domain] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for the standard value for the “Probability of default” axis if no other member is used. ifrs-full | ProbabilityOfDefaultMeasurementInputMember | Member | label | Probability of default, measurement input [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for the probability of default used as a measurement input. ifrs-full | ProbabilityOfDefaultMember | Member | label | Total for all probability of default [member] | IFRS 7.35M Example, IFRS 7.IG20C Example documentation | This member stands for all probabilities of default. ifrs-full | ProceedsFromBorrowingsClassifiedAsFinancingActivities | Monetary, duration, debit | label | Proceeds from borrowings, classified as financing activities | IAS 7.17 c Example terseLabel | Proceeds from borrowings documentation | The cash inflow from borrowings obtained. [Refer: Borrowings] ifrs-full | ProceedsFromChangesInOwnershipInterestsInSubsidiaries | Monetary, duration, debit | label | Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | IAS 7.42A Disclosure, IAS 7.42B Disclosure documentation | The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] ifrs-full | ProceedsFromContributionsOfNoncontrollingInterests | Monetary, duration, debit | label | Proceeds from contributions of non-controlling interests | IAS 7.17 Common practice documentation | The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] ifrs-full | ProceedsFromCurrentBorrowings | Monetary, duration, debit | label | Proceeds from current borrowings | IAS 7.17 Common practice documentation | The cash inflow from current borrowings obtained. [Refer:

Current borrowings] ifrs-full | ProceedsFromDisposalOfExplorationAndEvaluationAssets | Monetary, duration, debit | label | Proceeds from disposal of exploration and evaluation assets | IAS 7.16 Common practice documentation | The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full | ProceedsFromDisposalOfMiningAssets | Monetary, duration, debit | label | Proceeds from disposal of mining assets | IAS 7.16 Common practice documentation | The cash inflow from the disposal of mining assets. [Refer: Mining assets] ifrs-full | ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations | Monetary, duration, debit | label | Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations | IAS 7.16 Common practice documentation | The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] ifrs-full | ProceedsFromDisposalOfOilAndGasAssets | Monetary, duration, debit | label | Proceeds from disposal of oil and gas assets | IAS 7.16 Common practice documentation | The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets] ifrs-full | ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets | Monetary, duration, debit | label | Proceeds from disposal or maturity of available-for-sale financial assets | Expired 2023-01-01 IAS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full | ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets | Monetary, duration, debit | label | Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | IAS 7.16 Common practice documentation | The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] ifrs-full | ProceedsFromExerciseOfOptions | Monetary, duration, debit | label | Proceeds from exercise of options | IAS 7.17 Common practice documentation | The cash inflow from the exercise of options. ifrs-full | ProceedsFromExerciseOfWarrants | Monetary, duration, debit | label | Proceeds from exercise of warrants | IAS 7.17 Common practice documentation | The cash inflow from the exercise of share purchase warrants. ifrs-full | ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities | Monetary, duration, debit | label | Proceeds from government grants, classified as financing activities | IAS 20.28 Common practice terseLabel | Proceeds from government grants documentation | The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] ifrs-full | ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from government grants, classified as investing activities | IAS 20.28 Common practice terseLabel | Proceeds from government grants documentation | The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] ifrs-full | ProceedsFromIssueOfBondsNotesAndDebentures | Monetary, duration, debit | label | Proceeds from issue of bonds, notes and debentures | IAS 7.17 Common practice documentation | The cash inflow from the issuing of bonds, notes and debentures. ifrs-full | ProceedsFromIssueOfOrdinaryShares | Monetary, duration, debit | label | Proceeds from issue of ordinary shares | IAS 7.17 Common practice documentation | The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] ifrs-full | ProceedsFromIssueOfPreferenceShares | Monetary, duration, debit | label | Proceeds from issue of preference shares | IAS 7.17 Common practice documentation | The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]] ifrs-full | ProceedsFromIssueOfRegulatoryCapitalEquity | Monetary, duration, debit | label | Proceeds from issue of regulatory capital, equity | IAS 7.17 Common practice documentation | The cash inflow from the issue of regulatory capital, classified as equity instruments. ifrs-full | ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities | Monetary, duration, debit | label | Proceeds from issue of regulatory capital, financial liabilities | IAS 7.17 Common practice documentation | The cash inflow from the issue of regulatory capital, classified as financial liabilities. ifrs-full | ProceedsFromIssueOfSubordinatedLiabilities | Monetary, duration, debit | label | Proceeds from issue of subordinated liabilities | IAS 7.17 Common practice documentation | The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full | ProceedsFromIssuingOtherEquityInstruments | Monetary, duration, debit | label | Proceeds from issuing other equity instruments | IAS 7.17 a Example documentation | The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. ifrs-full | ProceedsFromIssuingShares | Monetary, duration, debit | label | Proceeds from issuing shares | IAS 7.17 a Example documentation | The cash inflow from issuing shares. ifrs-full | ProceedsFromNoncurrentBorrowings | Monetary, duration, debit | label | Proceeds from non-current borrowings | IAS 7.17 Common practice documentation | The cash inflow from non-current borrowings obtained. [Refer: Borrowings] ifrs-full | ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales of other long-term assets, classified as investing activities | IAS 7.16 b Example terseLabel | Proceeds from sales of other long-term assets documentation | 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] ifrs-full | ProceedsFromSaleOrIssueOfTreasuryShares | Monetary, duration, debit | label | Proceeds from sale or issue of treasury shares | IAS 7.17 Common practice documentation | The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] ifrs-full | ProceedsFromSalesOfBiologicalAssets | Monetary, duration, debit | label | Proceeds from sales of biological assets | IAS 7.16 Common practice documentation | The cash inflow from sales of biological assets. [Refer: Biological assets] ifrs-full | ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales of intangible assets, classified as investing activities | IAS 7.16 b Example terseLabel | Proceeds from sales of intangible assets documentation | The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] ifrs-full | ProceedsFromSalesOfInterestsInAssociates | Monetary, duration, debit | label | Proceeds from sales of interests in associates | IAS 7.16 Common practice documentation | The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]] ifrs-full | ProceedsFromSalesOfInvestmentProperty | Monetary, duration, debit | label | Proceeds from sales of investment property | IAS 7.16 Common practice documentation | The cash inflow from sales of investment property. [Refer: Investment property] ifrs-full | ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod | Monetary, duration, debit | label | Proceeds from sales of investments accounted for using equity method | IAS 7.16 Common practice documentation | The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full | ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | Monetary, duration, debit | label | Proceeds from sales of investments other than investments accounted for using equity method | IAS 7.16 Common practice documentation | The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full | ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales of property, plant and equipment, classified as investing activities | IAS 7.16 b Example terseLabel | Proceeds from sales of property, plant and equipment documentation | The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] ifrs-full | ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities. ifrs-full | ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities. ifrs-full | ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities. ifrs-full | ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities | Monetary, duration, debit | label | Proceeds from sales or maturity of financial instruments, classified as investing activities | IAS 7.16 Common practice documentation | The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]] ifrs-full | ProceedsFromTransferActivity | Monetary, duration, debit | label | Proceeds from transfer activity during period representing greatest transfer activity | IFRS 7.42G c (iii) Disclosure documentation | The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] ifrs-full | ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities | Monetary, duration, credit | label | Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities | IAS 16.74A b Disclosure documentation | The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. ifrs-full | ProductionSupplies | Monetary, instant, debit | label | Current production supplies | IAS 1.78 c Example, IAS 2.37 Common practice documentation | A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] ifrs-full | ProductsAndServicesAxis | Axis | label | Products and services [axis] | IFRS 15.B89 a Example, IFRS 8.32 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ProductsAndServicesDomain | Domain [default] | label | Products and services [domain] | IFRS 15.B89 a Example, IFRS 8.32 Disclosure documentation | This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used. ifrs-full | ProfessionalFeesExpense | Monetary, duration, debit | label | Professional fees expense | IAS 1.112 c Common practice documentation | The amount of fees paid or payable for professional services. ifrs-full | ProfitLoss | Monetary, duration, credit | label | Profit (loss) | IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure totalLabel | Profit (loss) documentation | The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] ifrs-full | ProfitLossAbstract | | label | Profit (loss) [abstract] | ifrs-full | ProfitLossAttributableToAbstract | | label | Profit (loss), attributable to [abstract] | ifrs-full | ProfitLossAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Profit (loss), attributable to non-controlling interests | IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure documentation | The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity | Monetary, duration, credit | label | Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | IAS 33.70 a Disclosure totalLabel | Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share documentation | The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)] ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract | | label | Profit (loss), attributable to ordinary equity holders of parent entity [abstract] | ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | Monetary, duration, credit | label | Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | IAS 33.70 a Disclosure totalLabel | Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share documentation | The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)] ifrs-full | ProfitLossAttributableToOwnersOfParent | Monetary, duration, credit | label | Profit (loss), attributable to owners of parent | IAS 1.81B a (ii) Disclosure documentation | The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] ifrs-full | ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract | | label | Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract] | ifrs-full | ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument | (Monetary), duration | label | Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | IAS 33.70 a Common practice, IAS 33.A14 Common practice negatedLabel | Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument totalLabel | Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets. documentation | The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] ifrs-full | ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument | Monetary, duration, credit | label | Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | IAS 33.A14 Common practice totalLabel | Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument documentation | The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] ifrs-full | ProfitLossBeforeTax | Monetary, duration, credit | label | Profit (loss) before tax | IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example totalLabel | Profit (loss) before tax documentation | The profit (loss) before tax expense or income. [Refer: Profit (loss)] ifrs-full | ProfitLossFromContinuingOperations | Monetary, duration, credit | label | Profit (loss) from continuing operations | IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure totalLabel | Profit (loss) from continuing operations documentation | The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)] ifrs-full | ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Profit (loss) from continuing operations attributable to non-controlling interests | IFRS 5 – Example 11 Example, IFRS 5.33 d Example documentation | The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests] ifrs-full | ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity | Monetary, duration, credit | label | Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | IAS 33.70 a Disclosure documentation | The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations] ifrs-full | ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | Monetary, duration, credit | label | Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | IAS 33.70 a Disclosure documentation | The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations] ifrs-full | ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument | Monetary, duration, credit | label | Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | IAS 33.A14 Common practice documentation | The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] ifrs-full | ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument | Monetary, duration, credit | label | Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | IAS 33.A14 Common practice documentation | The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] ifrs-full | ProfitLossFromDiscontinuedOperations | Monetary, duration, credit | label | Profit (loss) from discontinued operations | IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure documentation | The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Profit (loss) from discontinued operations attributable to non-controlling interests | IFRS 5 – Example 11 Example, IFRS 5.33 d Example documentation | The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests] ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity | Monetary, duration, credit | label | Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | IAS 33.70 a Disclosure documentation | The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations] ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | Monetary, duration, credit | label | Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | IAS 33.70 a Disclosure documentation | The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations] ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument | Monetary, duration, credit | label | Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | IAS 33.A14 Common practice documentation | The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument | Monetary, duration, credit | label | Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | IAS 33.A14 Common practice documentation | The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] ifrs-full | ProfitLossFromOperatingActivities | Monetary, duration, credit | label | Profit (loss) from operating activities | IAS 1.85 Common practice, IAS 32.IE33 Example totalLabel | Profit (loss) from operating activities documentation | The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax | Monetary, duration, credit | label | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | IFRS 14.23 Disclosure documentation | The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)] ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests | Monetary, duration, credit | label | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests | IFRS 14.23 Example, IFRS 14.IE1 Example documentation | The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests] ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent | Monetary, duration, credit | label | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent | IFRS 14.23 Example, IFRS 14.IE1 Example documentation | The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] ifrs-full | ProfitLossOfAcquiree | Monetary, duration, credit | label | Profit (loss) of acquiree since acquisition date | IFRS 3.B64 q (i) Disclosure documentation | The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] ifrs-full | ProfitLossOfCombinedEntity | Monetary, duration, credit | label | Profit (loss) of combined entity as if combination occurred at beginning of period | IFRS 3.B64 q (ii) Disclosure documentation | The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Profit (loss)] ifrs-full | ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 | Monetary, duration, credit | label | Profit (loss) recognised on exchanging construction services for financial asset | SIC 29.6A Disclosure documentation | The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)] ifrs-full | ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 | Monetary, duration, credit | label | Profit (loss) recognised on exchanging construction services for intangible asset | SIC 29.6A Disclosure documentation | The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)] ifrs-full | ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments | Monetary, duration, credit | label | Profit (loss) on disposal of investments and changes in value of investments | IAS 26.35 b (ix) Disclosure documentation | The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] ifrs-full | ProgrammingAssets | Monetary, instant, debit | label | Programming assets | IAS 1.55 Common practice documentation | The amount of assets relating to programming. [Refer: Assets] ifrs-full | PropertyAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Real estate, amount contributed to fair value of plan assets | IAS 19.142 d Example documentation | The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | PropertyDevelopmentAndProjectManagementExpense | Monetary, duration, debit | label | Property development and project management expense | IAS 1.85 Common practice documentation | The amount of expense arising from property development and project management. ifrs-full | PropertyDevelopmentAndProjectManagementIncome | Monetary, duration, credit | label | Property development and project management income | IAS 1.85 Common practice documentation | The amount of income arising from property development and project management. ifrs-full | PropertyIntendedForSaleInOrdinaryCourseOfBusiness | Monetary, instant, debit | label | Property intended for sale in ordinary course of business | IAS 1.55 Common practice documentation | 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. ifrs-full | PropertyManagementExpense | Monetary, duration, debit | label | Property management expense | IAS 1.112 c Common practice documentation | The amount of expense relating to property management. Property is land or a building – or part of a building – or both. ifrs-full | PropertyPlantAndEquipment | Monetary, instant, debit | label | Property, plant and equipment | IAS 1.54 a Disclosure, IAS 16.73 e Disclosure periodEndLabel | Property, plant and equipment at end of period periodStartLabel | Property, plant and equipment at beginning of period totalLabel | Total property, plant and equipment documentation | The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] ifrs-full | PropertyPlantAndEquipmentAbstract | | label | Property, plant and equipment [abstract] | ifrs-full | PropertyPlantAndEquipmentByOperatingLeaseStatusAxis | Axis | label | Property, plant and equipment by operating lease status [axis] | IFRS 16.95 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | PropertyPlantAndEquipmentByOperatingLeaseStatusDomain | Domain [default] | label | Property, plant and equipment by operating lease status [domain] | IFRS 16.95 Disclosure documentation | This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets | Monetary, instant, debit | label | Property, plant and equipment, revalued assets, at cost | IAS 16.77 e Disclosure documentation | The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse | Monetary, instant, debit | label | Property, plant and equipment, assets retired from active use and not classified as held for sale | IAS 16.79 c Example documentation | The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets | Monetary, instant, debit | label | Property, plant and equipment, revalued assets | IAS 16.77 Disclosure documentation | The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentExpendituresRecognisedForConstructions | Monetary, instant, debit | label | Property, plant and equipment, expenditures recognised in course of its construction | IAS 16.74 b Disclosure documentation | The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentFairValueUsedAsDeemedCost | Monetary, instant, debit | label | Property, plant and equipment fair value used as deemed cost | IFRS 1.30 Disclosure documentation | The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated | Monetary, instant, debit | label | Property, plant and equipment, gross carrying amount of fully depreciated assets still in use | IAS 16.79 b Example documentation | The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, instant, debit | label | Property, plant and equipment including right-of-use assets | IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure periodEndLabel | Property, plant and equipment including right-of-use assets at end of period periodStartLabel | Property, plant and equipment including right-of-use assets at beginning of period documentation | 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] ifrs-full | PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis | Axis | label | Property, plant and equipment including right-of-use assets [axis] | IAS 16.73 e Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain | Domain [default] | label | Property, plant and equipment including right-of-use assets [domain] | IAS 16.73 e Common practice documentation | This member stands for a class of asset representing 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 including right-of-use assets] ifrs-full | PropertyPlantAndEquipmentMember | Member | label | Property, plant and equipment [member] | IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example documentation | This member stands for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember | Member | label | Property, plant and equipment not subject to operating leases [member] | IFRS 16.95 Disclosure documentation | This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentPledgedAsSecurity | Monetary, instant, debit | label | Property, plant and equipment, pledged as security | IAS 16.74 a Disclosure documentation | The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Property, plant and equipment recognised as of acquisition date | IFRS 3.B64 i Example, IFRS 3.IE72 Example documentation | The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]] ifrs-full | PropertyPlantAndEquipmentRestrictionsOnTitle | Monetary, instant, debit | label | Property, plant and equipment, restrictions on title | IAS 16.74 a Disclosure documentation | The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentRevaluationAbstract | | label | Property, plant and equipment, revaluation [abstract] | ifrs-full | PropertyPlantAndEquipmentRevaluationSurplus | Monetary, instant, credit | label | Property, plant and equipment, revaluation surplus | IAS 16.77 f Disclosure documentation | The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] ifrs-full | PropertyPlantAndEquipmentSubjectToOperatingLeasesMember | Member | label | Property, plant and equipment subject to operating leases [member] | IFRS 16.95 Disclosure documentation | This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] ifrs-full | PropertyPlantAndEquipmentTemporarilyIdle | Monetary, instant, debit | label | Property, plant and equipment, temporarily idle | IAS 16.79 a Example documentation | The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | PropertyServiceChargeExpense | (Monetary), duration, debit | label | Property service charge expense | IAS 1.112 c Common practice negatedLabel | Property service charge expense documentation | The amount of expense arising from charges related to servicing of property. ifrs-full | PropertyServiceChargeIncome | Monetary, duration, credit | label | Property service charge income | IAS 1.112 c Common practice documentation | The amount of income arising from charges related to servicing of property. ifrs-full | PropertyServiceChargeIncomeExpense | Monetary, duration, credit | label | Property service charge income (expense) | IAS 1.112 c Common practice netLabel | Net property service charge income (expense) documentation | The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] ifrs-full | PropertyServiceChargeIncomeExpenseAbstract | | label | Property service charge income (expense) [abstract] | ifrs-full | PropertyTaxExpense | Monetary, duration, debit | label | Property tax expense | IAS 1.85 Common practice documentation | The amount of tax expense levied on property. Property is land or a building – or part of a building – or both. ifrs-full | ProportionOfOwnershipInterestInAssociate | Percent | label | Proportion of ownership interest in associate | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure documentation | The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]] ifrs-full | ProportionOfOwnershipInterestInJointOperation | Percent | label | Proportion of ownership interest in joint operation | IFRS 12.21 a (iv) Disclosure documentation | The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]] ifrs-full | ProportionOfOwnershipInterestInJointVenture | Percent | label | Proportion of ownership interest in joint venture | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure documentation | The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]] ifrs-full | ProportionOfOwnershipInterestInSubsidiary | Percent | label | Proportion of ownership interest in subsidiary | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure documentation | The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]] ifrs-full | ProportionOfOwnershipInterestsHeldByNoncontrollingInterests | Percent | label | Proportion of ownership interests held by non-controlling interests | IFRS 12.12 c Disclosure documentation | The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests] ifrs-full | ProportionOfVotingPowerHeldInAssociate | Percent | label | Proportion of voting rights held in associate | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure documentation | The proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]] ifrs-full | ProportionOfVotingPowerHeldInSubsidiary | Percent | label | Proportion of voting rights held in subsidiary | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure documentation | The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]] ifrs-full | ProportionOfVotingRightsHeldByNoncontrollingInterests | Percent | label | Proportion of voting rights held by non-controlling interests | IFRS 12.12 d Disclosure documentation | The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests] ifrs-full | ProportionOfVotingRightsHeldInJointOperation | Percent | label | Proportion of voting rights held in joint operation | IFRS 12.21 a (iv) Disclosure documentation | The proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]] ifrs-full | ProportionOfVotingRightsHeldInJointVenture | Percent | label | Proportion of voting rights held in joint venture | IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure documentation | The proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]] ifrs-full | ProvisionForCreditCommitmentsMember | Member | label | Provision for credit commitments [member] | IAS 37.84 Common practice documentation | This member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]] ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCosts | Monetary, instant, credit | label | Provision for decommissioning, restoration and rehabilitation costs | IAS 37 – D Examples: disclosures Example, IAS 37.87 Example totalLabel | Total provision for decommissioning, restoration and rehabilitation costs documentation | The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions] ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract | | label | Provision for decommissioning, restoration and rehabilitation costs [abstract] | ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCostsMember | Member | label | Provision for decommissioning, restoration and rehabilitation costs [member] | IAS 37 – D Examples: disclosures Example, IAS 37.87 Example documentation | This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]] ifrs-full | ProvisionForTaxesOtherThanIncomeTaxMember | Member | label | Provision for taxes other than income tax [member] | IAS 37.84 Common practice documentation | This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Classes of other provisions [domain]] ifrs-full | ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions | Monetary, duration | label | Provision of guarantees or collateral by entity, related party transactions | IAS 24.21 h Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member];

Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full | ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions | Monetary, duration | label | Provision of guarantees or collateral to entity, related party transactions | IAS 24.21 h Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] ifrs-full | Provisions | Monetary, instant, credit | label | Provisions | IAS 1.54 l Disclosure totalLabel | Total provisions documentation | The amount of liabilities of uncertain timing or amount, including provisions for employee benefits. ifrs-full | ProvisionsAbstract | | label | Provisions [abstract] | ifrs-full | ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction | Monetary, instant, credit | label | Provisions for doubtful debts related to outstanding balances of related party transaction | IAS 24.18 c Disclosure documentation | The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] ifrs-full | ProvisionsForEmployeeBenefits | Monetary, instant, credit | label | Provisions for employee benefits | IAS 1.78 d Disclosure documentation | The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] ifrs-full | ProvisionUsedOtherProvisions | (Monetary), duration, debit | label | Provision used, other provisions | IAS 37.84 c Disclosure negatedLabel | Provision used, other provisions documentation | The amount used (i.e. incurred and charged against the provision) for other provisions. [Refer: Other provisions] ifrs-full | PurchasedCallOptionsMember | Member | label | Purchased call options [member] | IFRS 7.B33 Example, IFRS 7.IG40B Example documentation | This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]] ifrs-full | PurchaseOfAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Purchase of available-for-sale financial assets | Expired 2023-01-01 IAS 7.16 Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full | PurchaseOfBiologicalAssets | Monetary, duration, credit | label | Purchase of biological assets | IAS 7.16 Common practice documentation | The cash outflow for the purchase of biological assets. [Refer: Biological assets] ifrs-full | PurchaseOfExplorationAndEvaluationAssets | Monetary, duration, credit | label | Purchase of exploration and evaluation assets | IAS 7.16 Common practice documentation | The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full | PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities | Monetary, duration, credit | label | Purchase of financial assets measured at amortised cost, classified as investing activities | IAS 7.16 Common practice documentation | The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities. ifrs-full | PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities | Monetary, duration, credit | label | Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities | IAS 7.16 Common practice documentation | The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities. ifrs-full | PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities | Monetary, duration, credit | label | Purchase of financial assets measured at fair value through profit or loss, classified as investing activities | IAS 7.16 Common practice documentation | The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities. ifrs-full | PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities | Monetary, duration, credit | label | Purchase of financial instruments, classified as investing activities | IAS 7.16 Common practice documentation | The cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Purchase of intangible assets, classified as investing activities | IAS 7.16 a Example negatedTerseLabel | Purchase of intangible assets documentation | The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] ifrs-full | PurchaseOfInterestsInAssociates | Monetary, duration, credit | label | Purchase of interests in associates | IAS 7.16 Common practice documentation | The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]] ifrs-full | PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod | Monetary, duration, credit | label | Purchase of interests in investments accounted for using equity method | IAS 7.16 Common practice documentation | The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] ifrs-full | PurchaseOfInvestmentProperty | Monetary, duration, credit | label | Purchase of investment property | IAS 7.16 Common practice documentation | The cash outflow for the purchase of investment property. [Refer: Investment property] ifrs-full | PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | Monetary, duration, credit | label | Purchase of investments other than investments accounted for using equity method | IAS 7.16 Common practice documentation | The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] ifrs-full | PurchaseOfMiningAssets | Monetary, duration, credit | label | Purchase of mining assets | IAS 7.16 Common practice documentation | The cash outflow for the purchase of mining assets. [Refer: Mining assets] ifrs-full | PurchaseOfOilAndGasAssets | Monetary, duration, credit | label | Purchase of oil and gas assets | IAS 7.16 Common practice documentation | The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets] ifrs-full | PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Purchase of other long-term assets, classified as investing activities | IAS 7.16 a Example negatedTerseLabel | Purchase of other long-term assets documentation | 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] ifrs-full | PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | (Monetary), duration, credit | label | Purchase of property, plant and equipment, classified as investing activities | IAS 7.16 a Example negatedTerseLabel | Purchase of property, plant and equipment documentation | The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] ifrs-full | PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets | Monetary, duration, credit | label | Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | IAS 7.16 Common practice documentation | The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] ifrs-full | PurchaseOfTreasuryShares | Monetary, duration, debit | label | Purchase of treasury shares | IAS 1.106 d Common practice documentation | The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] ifrs-full | PurchasesFairValueMeasurementAssets | Monetary, duration, debit | label | Purchases, fair value measurement, assets | IFRS 13.93 e (iii) Disclosure documentation | The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] ifrs-full | PurchasesFairValueMeasurementEntitysOwnEquityInstruments | Monetary, duration, credit | label | Purchases, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (iii) Disclosure documentation | The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | PurchasesFairValueMeasurementLiabilities | Monetary, duration, credit | label | Purchases, fair value measurement, liabilities | IFRS 13.93 e (iii) Disclosure documentation | The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] ifrs-full | PurchasesOfGoodsRelatedPartyTransactions | Monetary, duration, debit | label | Purchases of goods, related party transactions | IAS 24.21 a Example documentation | The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions | Monetary, duration, debit | label | Purchases of property and other assets, related party transactions | IAS 24.21 b Example documentation | The amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Qualifying insurance policies, amount contributed to fair value of plan assets | IAS 19.142 Common practice, IAS 19.8 Common practice documentation | The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets | Percent | label | Qualifying insurance policies, percentage contributed to fair value of plan assets | IAS 19.142 Common practice, IAS 19.8 Common practice documentation | The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets] ifrs-full | QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively | Text | label | Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively | IFRS 15.C6 b Disclosure documentation | The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively. ifrs-full | QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets | Text | label | Qualitative information about continuing involvement in derecognised financial assets | IFRS 7.42E f Disclosure documentation | Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets] ifrs-full | QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital | Text | label | Qualitative information about entity’s objectives, policies and processes for managing capital | IAS 1.135 a Disclosure documentation | 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 [domain]] ifrs-full | QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory | Text block | label | Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block] | IFRS 7.24J b (iii) Disclosure documentation | The quantitative information about derivatives that have yet to transition to an alternative benchmark rate. ifrs-full | QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory | Text block | label | Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block] | IFRS 7.24J b (i) Disclosure documentation | The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate. ifrs-full | QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory | Text block | label | Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block] | IFRS 7.24J b (ii) Disclosure documentation | The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate. ifrs-full | RangeAxis | Axis | label | Range [axis] | IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | RangeDomain | Domain [default] | label | Range [domain] | IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation | This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used. ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost | Text | label | Range of estimates within which fair value is likely to lie for biological assets, at cost | IAS 41.54 c Disclosure documentation | The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | Text | label | Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model | IAS 40.78 c Disclosure documentation | The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel | Text | label | Range of estimates within which fair value is likely to lie for investment property, cost model | IAS 40.79 e (iii) Disclosure documentation | The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property] ifrs-full | RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated | True/False | label | Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | IFRS 3.B64 g (iii) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. ifrs-full | RangesOfExercisePricesForOutstandingShareOptionsAxis | Axis | label | Ranges of exercise prices for outstanding share options [axis] | IFRS 2.45 d Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | RangesOfExercisePricesForOutstandingShareOptionsDomain | Domain [default] | label | Ranges of exercise prices for outstanding share options [domain] | IFRS 2.45 d Disclosure documentation | This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Range [domain]] ifrs-full | RatedCreditExposures | Monetary, instant | label | Rated credit exposures | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure] ifrs-full | RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances | Percent | label | Rate of return used to reflect time value of money, regulatory deferral account balances | IFRS 14.33 b Disclosure documentation | The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full | RawMaterials | Monetary, instant, debit | label | Current raw materials | IAS 1.78 c Example, IAS 2.37 Common practice documentation | 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] ifrs-full | RawMaterialsAndConsumablesUsed | (Monetary), duration, debit | label | Raw materials and consumables used | IAS 1.102 Example, IAS 1.99 Disclosure negatedLabel | Raw materials and consumables used documentation | The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] ifrs-full | RealEstatePercentageContributedToFairValueOfPlanAssets | Percent | label | Real estate, percentage contributed to fair value of plan assets | IAS 19.142 d Common practice documentation | The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets] ifrs-full | ReceiptsFromContractsHeldForDealingOrTradingPurpose | Monetary, duration, debit | label | Receipts from contracts held for dealing or trading purposes | IAS 7.14 g Example documentation | The cash inflow from contracts held for dealing or trading purposes. ifrs-full | ReceiptsFromRentsAndSubsequentSalesOfSuchAssets | Monetary, duration, debit | label | Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | IAS 7.14 Example documentation | The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale. ifrs-full | ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue | Monetary, duration, debit | label | Receipts from royalties, fees, commissions and other revenue | IAS 7.14 b Example documentation | The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue] ifrs-full | ReceiptsFromSalesOfGoodsAndRenderingOfServices | Monetary, duration, debit | label | Receipts from sales of goods and rendering of services | IAS 7.14 a Example documentation | The cash inflow from sales of goods and rendering of services. ifrs-full | ReceivablesDueFromAssociates | Monetary, instant, debit | label | Receivables due from associates | IAS 1.78 b Common practice documentation | The amount of receivables due from associates. [Refer: Total for all associates [member]] ifrs-full | ReceivablesDueFromJointVentures | Monetary, instant, debit | label | Receivables due from joint ventures | IAS 1.78 b Common practice documentation | The amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full | ReceivablesFromContractsWithCustomers | Monetary, instant, debit | label | Receivables from contracts with customers | IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure periodEndLabel | Receivables from contracts with customers at end of period periodStartLabel | Receivables from contracts with customers at beginning of period totalLabel | Total receivables from contracts with customers documentation | The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. ifrs-full | ReceivablesFromContractsWithCustomersAbstract | | label | Receivables from contracts with customers [abstract] | ifrs-full | ReceivablesFromRentalOfProperties | Monetary, instant, debit | label | Receivables from rental of properties | IAS 1.78 b Common practice documentation | The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both. ifrs-full | ReceivablesFromSaleOfProperties | Monetary, instant, debit | label | Receivables from sale of properties | IAS 1.78 b Common practice documentation | The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both. ifrs-full | ReceivablesFromTaxesOtherThanIncomeTax | Monetary, instant, debit | label | Receivables from taxes other than income tax | IAS 1.78 b Common practice documentation | 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. ifrs-full | RecipesFormulaeModelsDesignsAndPrototypes | Monetary, instant, debit | label | Recipes, formulae, models, designs and prototypes | IAS 38.119 f Example documentation | The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] ifrs-full | RecipesFormulaeModelsDesignsAndPrototypesMember | Member | label | Recipes, formulae, models, designs and prototypes [member] | IAS 38.119 f Example documentation | This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] ifrs-full | ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on available-for-sale financial assets, before tax | Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure negatedLabel | Reclassification adjustments on available-for-sale financial assets, before tax commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on available-for-sale financial assets, net of tax | Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure negatedLabel | Reclassification adjustments on available-for-sale financial assets, net of tax commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on cash flow hedges, before tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on cash flow hedges, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax | Monetary, duration, debit | label | Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax | IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure documentation | The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax | Monetary, duration, debit | label | Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax | IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure documentation | The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax | Monetary, duration, debit | label | Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax | IFRS 7.24E a Disclosure documentation | The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on cash flow hedges, net of tax | IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure negatedLabel | Reclassification adjustments on cash flow hedges, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of foreign currency basis spreads, before tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of foreign currency basis spreads, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of foreign currency basis spreads, net of tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of foreign currency basis spreads, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of forward elements of forward contracts, before tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of forward elements of forward contracts, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of forward elements of forward contracts, net of tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of forward elements of forward contracts, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of time value of options, before tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of time value of options, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on change in value of time value of options, net of tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on change in value of time value of options, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on exchange differences on translation of foreign operations, before tax | IAS 1.92 Disclosure, IAS 21.48 Disclosure negatedLabel | Reclassification adjustments on exchange differences on translation of foreign operations, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on exchange differences on translation of foreign operations, net of tax | IAS 1.92 Disclosure, IAS 21.48 Disclosure negatedLabel | Reclassification adjustments on exchange differences on translation of foreign operations, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure negatedLabel | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax documentation | 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]] ifrs-full | ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure negatedLabel | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax documentation | 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]] ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax | IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure negatedLabel | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax | IAS 1.92 Disclosure negatedLabel | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on hedges of net investments in foreign operations, before tax | IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure negatedLabel | Reclassification adjustments on hedges of net investments in foreign operations, before tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on hedges of net investments in foreign operations, net of tax | IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure negatedLabel | Reclassification adjustments on hedges of net investments in foreign operations, net of tax documentation | 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] ifrs-full | ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax | IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure negatedLabel | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax documentation | 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]] ifrs-full | ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax | IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure negatedLabel | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax documentation | 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]] ifrs-full | ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax | (Monetary), duration, debit | label | Reclassification adjustments on net movement in regulatory deferral account balances, before tax | IFRS 14.22 b Disclosure negatedLabel | Reclassification adjustments on net movement in regulatory deferral account balances, before tax documentation | The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, 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: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax | (Monetary), duration, debit | label | Reclassification adjustments on net movement in regulatory deferral account balances, net of tax | IFRS 14.22 b Disclosure negatedLabel | Reclassification adjustments on net movement in regulatory deferral account balances, net of tax documentation | The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, 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: Regulatory deferral account balances [domain]; Other comprehensive income] ifrs-full | ReclassificationIntoAvailableforsaleFinancialAssets | Monetary, duration, debit | label | Reclassification into available-for-sale financial assets | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full | ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, duration, debit | label | Reclassification into financial assets at fair value through profit or loss | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | ReclassificationIntoHeldtomaturityInvestments | Monetary, duration, debit | label | Reclassification into held-to-maturity investments | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] ifrs-full | ReclassificationIntoLoansAndReceivables | Monetary, duration, debit | label | Reclassification into loans and receivables | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue | Monetary, duration | label | Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member];

Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration | label | Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost | Monetary, duration | label | Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost | Monetary, duration | label | Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss | Monetary, duration | label | Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, duration | label | Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income | IFRS 7.12B c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] ifrs-full | ReclassificationOutOfAvailableforsaleFinancialAssets | Monetary, duration, credit | label | Reclassification out of available-for-sale financial assets | Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] ifrs-full | ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | Monetary, duration, credit | label | Reclassification out of financial assets at fair value through profit or loss | Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] ifrs-full | ReclassificationOutOfHeldtomaturityInvestments | Monetary, duration, credit | label | Reclassification out of held-to-maturity investments | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] ifrs-full | ReclassificationOutOfLoansAndReceivables | Monetary, duration, credit | label | Reclassification out of loans and receivables | Expired 2023-01-01 IFRS 7.12 Disclosure commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets] ifrs-full | ReclassifiedItemsAxis | Axis | label | Reclassified items [axis] | IAS 1.41 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ReclassifiedItemsDomain | Domain [default] | label | Reclassified items [domain] | IAS 1.41 Disclosure documentation | 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. ifrs-full | RecognisedAssetsDefinedBenefitPlan | Monetary, instant, debit | label | Net defined benefit asset | IAS 1.55 Common practice documentation | 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 [domain]] ifrs-full | RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets | Monetary, instant, debit | label | Recognised assets representing continuing involvement in derecognised financial assets | IFRS 7.42E a Disclosure documentation | The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. ifrs-full | RecognisedLiabilitiesDefinedBenefitPlan | Monetary, instant, credit | label | Net defined benefit liability | IAS 1.55 Common practice documentation | The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]] ifrs-full | RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | Monetary, instant, credit | label | Recognised liabilities representing continuing involvement in derecognised financial assets | IFRS 7.42E a Disclosure documentation | The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. ifrs-full | ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract | | label | Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | ifrs-full | ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract | | label | Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | ifrs-full | ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract | | label | Reconciliation of average effective tax rate and applicable tax rate [abstract] | ifrs-full | ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | | label | Reconciliation of changes in allowance account for credit losses of financial assets [abstract] | ifrs-full | ReconciliationOfChangesInBiologicalAssetsAbstract | | label | Reconciliation of changes in biological assets [abstract] | ifrs-full | ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | label | Reconciliation of changes in contingent liabilities recognised in business combination [abstract] | ifrs-full | ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract | | label | Reconciliation of changes in deferred tax liability (asset) [abstract] | ifrs-full | ReconciliationOfChangesInFairValueMeasurementAssetsAbstract | | label | Reconciliation of changes in fair value measurement, assets [abstract] | ifrs-full | ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | label | Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract] | ifrs-full | ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract | | label | Reconciliation of changes in fair value measurement, liabilities [abstract] | ifrs-full | ReconciliationOfChangesInGoodwillAbstract | | label | Reconciliation of changes in goodwill [abstract] | ifrs-full | ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract | | label | Reconciliation of changes in intangible assets and goodwill [abstract] | ifrs-full | ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract | | label | Reconciliation of changes in intangible assets other than goodwill [abstract] | ifrs-full | ReconciliationOfChangesInInvestmentPropertyAbstract | | label | Reconciliation of changes in investment property [abstract] | ifrs-full | ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract | | label | Reconciliation of changes in net assets available for benefits [abstract] | ifrs-full | ReconciliationOfChangesInOtherProvisionsAbstract | | label | Reconciliation of changes in other provisions [abstract] | ifrs-full | ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract | | label | Reconciliation of changes in property, plant and equipment [abstract] | ifrs-full | ReconciliationOfChangesInRightofuseAssetsAbstract | | label | Reconciliation of changes in right-of-use assets [abstract] | ifrs-full | ReconciliationOfFairValueOfCreditDerivativeAbstract | | label | Reconciliation of fair value of credit derivative [abstract] | ifrs-full | ReconciliationOfNominalAmountOfCreditDerivativeAbstract | | label | Reconciliation of nominal amount of credit derivative [abstract] | ifrs-full | ReconciliationOfNumberOfSharesOutstandingAbstract | | label | Reconciliation of number of shares outstanding [abstract] | ifrs-full | ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract | | label | Reconciliation of regulatory deferral account credit balances [abstract] | ifrs-full | ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract | | label | Reconciliation of regulatory deferral account debit balances [abstract] | ifrs-full | ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract | | label | Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract] | ifrs-full | ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract | | label | Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] | ifrs-full | RecoverableAmountDomain | Domain | label | Recoverable amount [domain] | IAS 36.130 e Disclosure documentation | This member stands for the recoverable amount of an asset or cash generating unit. ifrs-full | RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse | List | label | Recoverable amount of asset is fair value less costs of disposal or value in use | IAS 36.130 e Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. ifrs-full | RecoverableAmountOfAssetOrCashgeneratingUnit | Monetary, instant, debit | label | Recoverable amount of asset or cash-generating unit | IAS 36.130 e Disclosure documentation | The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]] ifrs-full | RecoveriesOnLoansPreviouslyWrittenOff | Monetary, duration, debit | label | Recoveries on loans previously written off | IAS 7 – B Statement of cash flows for a financial institution Example documentation | The cash inflow from the recoveries on loans that were previously written off. ifrs-full | RecurringFairValueMeasurementMember | Member | label | Recurring fair value measurement [member] | IFRS 13.93 a Disclosure documentation | This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]] ifrs-full | RedesignatedAmountMember | Member | label | Redesignated amount [member] | IFRS 1.29 Common practice documentation | This member stands for the amount that has been redesignated during the transition to IFRSs. ifrs-full | RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss | Monetary, instant, debit | label | Redesignated financial asset as at fair value through profit or loss | IFRS 1.29 Disclosure documentation | The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets] ifrs-full | RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss | Monetary, instant, credit | label | Redesignated financial liability as at fair value through profit or loss | IFRS 1.29A Disclosure documentation | The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities] ifrs-full | RedesignatedMember | Member [default] | label | Redesignated [member] | IFRS 1.29 Disclosure documentation | This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used. ifrs-full | RedesignationAxis | Axis | label | Redesignation [axis] | IFRS 1.29 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ReductionOfIssuedCapital | Monetary, duration, debit | label | Reduction of issued capital | IAS 1.106 d Common practice documentation | The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] ifrs-full | RefundsProvision | Monetary, instant, credit | label | Refunds provision | IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example totalLabel | Total refunds provision documentation | The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] ifrs-full | RefundsProvisionAbstract | | label | Refunds provision [abstract] | ifrs-full | RefundsProvisionMember | Member | label | Refunds provision [member] | IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example documentation | This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]] ifrs-full | RegulatoryDeferralAccountBalancesAxis | Axis | label | Regulatory deferral account balances [axis] | IFRS 14.B22 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember | Member | label | Regulatory deferral account balances classified as disposal groups [member] | IFRS 14.B22 Disclosure documentation | This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] ifrs-full | RegulatoryDeferralAccountBalancesDomain | Domain [default] | label | Regulatory deferral account balances [domain] | IFRS 14.B22 Disclosure documentation | This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used. ifrs-full | RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember | Member | label | Regulatory deferral account balances not classified as disposal groups [member] | IFRS 14.B22 Disclosure documentation | This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] ifrs-full | RegulatoryDeferralAccountCreditBalances | Monetary, instant, credit | label | Regulatory deferral account credit balances | IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure periodEndLabel | Regulatory deferral account credit balances at end of period periodStartLabel | Regulatory deferral account credit balances at beginning of period totalLabel | Total regulatory deferral account credit balances documentation | The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full | RegulatoryDeferralAccountCreditBalancesAbstract | | label | Regulatory deferral account credit balances [abstract] | ifrs-full | RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability | Monetary, instant, credit | label | Regulatory deferral account credit balances and related deferred tax liability | IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure totalLabel | Total regulatory deferral account credit balances and related deferred tax liability documentation | The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances] ifrs-full | RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract | | label | Regulatory deferral account credit balances and related deferred tax liability [abstract] | ifrs-full | RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup | Monetary, instant, credit | label | Regulatory deferral account credit balances directly related to disposal group | IFRS 14.25 Disclosure documentation | The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]] ifrs-full | RegulatoryDeferralAccountDebitBalances | Monetary, instant, debit | label | Regulatory deferral account debit balances | IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure periodEndLabel | Regulatory deferral account debit balances at end of period periodStartLabel | Regulatory deferral account debit balances at beginning of period totalLabel | Total regulatory deferral account debit balances documentation | The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]] ifrs-full | RegulatoryDeferralAccountDebitBalancesAbstract | | label | Regulatory deferral account debit balances [abstract] | ifrs-full | RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset | Monetary, instant, debit | label | Regulatory deferral account debit balances and related deferred tax asset | IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure totalLabel | Total regulatory deferral account debit balances and related deferred tax asset documentation | The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances] ifrs-full | RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract | | label | Regulatory deferral account debit balances and related deferred tax asset [abstract] | ifrs-full | RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup | Monetary, instant, debit | label | Regulatory deferral account debit balances directly related to disposal group | IFRS 14.25 Disclosure documentation | The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]] ifrs-full | RegulatoryEnvironmentsAxis | Axis | label | Regulatory environments [axis] | IAS 19.138 c Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | RegulatoryEnvironmentsDomain | Domain [default] | label | Regulatory environments [domain] | IAS 19.138 c Example documentation | This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used. ifrs-full | ReimbursementRightsAtFairValue | Monetary, instant, debit | label | Reimbursement rights related to defined benefit obligation, at fair value | IAS 19.140 b Disclosure periodEndLabel | Reimbursement rights related to defined benefit obligation, at fair value at end of period periodStartLabel | Reimbursement rights related to defined benefit obligation, at fair value at beginning of period documentation | The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] ifrs-full | ReinsuranceContractsHeldMember | Member | label | Reinsurance contracts held [member] | IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure documentation | This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [domain]] ifrs-full | ReinsuranceContractsHeldThatAreAssets | Monetary, instant, debit | label | Reinsurance contracts held that are assets | IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure documentation | The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]] ifrs-full | ReinsuranceContractsHeldThatAreLiabilities | Monetary, instant, credit | label | Reinsurance contracts held that are liabilities | IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure documentation | The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]] ifrs-full | RelatedPartiesMember | Member | label | Total for all related parties [member] | IAS 24.19 Disclosure documentation | This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]] ifrs-full | RelatedPartyTransactionsAbstract | | label | Related party transactions [abstract] | ifrs-full | RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019 | Duration | label | Remaining amortisation period of intangible assets material to entity | IAS 38.122 b Disclosure documentation | The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] ifrs-full | RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities | Monetary, instant, credit | label | Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities | IFRS 17.132 b (i) Disclosure documentation | The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. ifrs-full | RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 | Duration | label | Remaining recovery period of regulatory deferral account debit balances | IFRS 14.33 c Disclosure documentation | The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] ifrs-full | RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 | Duration | label | Remaining reversal period of regulatory deferral account credit balances | IFRS 14.33 c Disclosure documentation | The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] ifrs-full | RentalExpense | Monetary, duration, debit | label | Rental expense | IAS 1.85 Common practice documentation | The amount of expense recognised on rental activities. ifrs-full | RentalIncome | Monetary, duration, credit | label | Rental income | IAS 1.112 c Common practice documentation | The amount of income recognised from rental activities. ifrs-full | RentalIncomeFromInvestmentProperty | Monetary, duration, credit | label | Rental income from investment property | IAS 40.75 f (i) Disclosure documentation | The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property] ifrs-full | RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense | Monetary, duration, credit | label | Rental income from investment property, net of direct operating expense | IAS 1.112 c Common practice netLabel | Rental income from investment property, net of direct operating expense documentation | The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property] ifrs-full | RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract | | label | Rental income from investment property, net of direct operating expense [abstract] | ifrs-full | RentDeferredIncome | Monetary, instant, credit | label | Rent deferred income | IAS 1.78 Common practice documentation | The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities] ifrs-full | RentDeferredIncomeClassifiedAsCurrent | Monetary, instant, credit | label | Rent deferred income classified as current | IAS 1.78 Common practice documentation | The amount of rent deferred income classified as current. [Refer: Rent deferred income] ifrs-full | RentDeferredIncomeClassifiedAsNoncurrent | Monetary, instant, credit | label | Rent deferred income classified as non-current | IAS 1.78 Common practice documentation | The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] ifrs-full | RentMeasurementInputMember | Member | label | Rent, measurement input [member] | IFRS 13.93 d Common practice documentation | This member stands for the rent used as a measurement input. ifrs-full | RepairsAndMaintenanceExpense | Monetary, duration, debit | label | Repairs and maintenance expense | IAS 1.85 Common practice documentation | The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. ifrs-full | RepaymentsOfBondsNotesAndDebentures | Monetary, duration, credit | label | Repayments of bonds, notes and debentures | IAS 7.17 Common practice documentation | The cash outflow for repayments of bonds, notes and debentures. ifrs-full | RepaymentsOfBorrowingsClassifiedAsFinancingActivities | (Monetary), duration, credit | label | Repayments of borrowings, classified as financing activities | IAS 7.17 d Example negatedTerseLabel | Repayments of borrowings documentation | The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] ifrs-full | RepaymentsOfCurrentBorrowings | Monetary, duration, credit | label | Repayments of current borrowings | IAS 7.17 Common practice documentation | The cash outflow for repayments of current borrowings. [Refer: Current borrowings] ifrs-full | RepaymentsOfNoncurrentBorrowings | Monetary, duration, credit | label | Repayments of non-current borrowings | IAS 7.17 Common practice documentation | The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] ifrs-full | RepaymentsOfRegulatoryCapitalEquity | Monetary, duration, credit | label | Repayments of regulatory capital, equity | IAS 7.17 Common practice documentation | The cash outflow for the repayments of regulatory capital, classified as equity instruments. ifrs-full | RepaymentsOfRegulatoryCapitalFinancialLiabilities | Monetary, duration, credit | label | Repayments of regulatory capital, financial liabilities | IAS 7.17 Common practice documentation | The cash outflow for the repayments of regulatory capital, classified as financial liabilities. ifrs-full | RepaymentsOfSubordinatedLiabilities | Monetary, duration, credit | label | Repayments of subordinated liabilities | IAS 7.17 Common practice documentation | The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities] ifrs-full | ReportableSegmentsMember | Member | label | Reportable segments [member] | IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure documentation | This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] ifrs-full | ReportedIfInComplianceWithRequirementOfIFRSMember | Member | label | Reported if in compliance with requirement of IFRS [member] | IAS 1.20 d Common practice documentation | This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement. ifrs-full | ReportingYearMember | Member | label | Reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for the reporting year. ifrs-full | RepurchaseAgreementsAndCashCollateralOnSecuritiesLent | Monetary, instant, credit | label | Repurchase agreements and cash collateral on securities lent | IAS 1.55 Common practice documentation | The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. ifrs-full | ResearchAndDevelopmentExpense | Monetary, duration, debit | label | Research and development expense | IAS 38.126 Disclosure documentation | The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. ifrs-full | ReserveOfCashFlowHedges | Monetary, instant, credit | label | Reserve of cash flow hedges | IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure documentation | 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]] ifrs-full | ReserveOfCashFlowHedgesContinuingHedges | Monetary, instant, credit | label | Reserve of cash flow hedges, continuing hedges | IFRS 7.24B b (ii) Disclosure documentation | A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] ifrs-full | ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied | Monetary, instant, credit | label | Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied | IFRS 7.24B b (iii) Disclosure documentation | A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges] ifrs-full | ReserveOfCashFlowHedgesMember | Member | label | Reserve of cash flow hedges [member] | IAS 1.108 Example, IFRS 9.6.5.11 Disclosure documentation | 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]] ifrs-full | ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | Monetary, instant, credit | label | Reserve of change in fair value of financial liability attributable to change in credit risk of liability | IAS 1.78 e Common practice documentation | 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] ifrs-full | ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember | Member | label | Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member] | IAS 1.108 Example documentation | 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] ifrs-full | ReserveOfChangeInValueOfForeignCurrencyBasisSpreads | Monetary, instant, credit | label | Reserve of change in value of foreign currency basis spreads | IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure documentation | 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. ifrs-full | ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember | Member | label | Reserve of change in value of foreign currency basis spreads [member] | IAS 1.108 Example, IFRS 9.6.5.16 Disclosure documentation | 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. ifrs-full | ReserveOfChangeInValueOfForwardElementsOfForwardContracts | Monetary, instant, credit | label | Reserve of change in value of forward elements of forward contracts | IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure documentation | 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. ifrs-full | ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember | Member | label | Reserve of change in value of forward elements of forward contracts [member] | IAS 1.108 Example, IFRS 9.6.5.16 Disclosure documentation | 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. ifrs-full | ReserveOfChangeInValueOfTimeValueOfOptions | Monetary, instant, credit | label | Reserve of change in value of time value of options | IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure documentation | 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. ifrs-full | ReserveOfChangeInValueOfTimeValueOfOptionsMember | Member | label | Reserve of change in value of time value of options [member] | IAS 1.108 Example, IFRS 9.6.5.15 Disclosure documentation | 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.

ifrs-full | ReserveOfEquityComponentOfConvertibleInstruments | Monetary, instant, credit | label | Reserve of equity component of convertible instruments | IAS 1.55 Common practice documentation | A component of equity representing components of convertible instruments classified as equity. ifrs-full | ReserveOfEquityComponentOfConvertibleInstrumentsMember | Member | label | Reserve of equity component of convertible instruments [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing components of convertible instruments classified as equity. ifrs-full | ReserveOfExchangeDifferencesOnTranslation | Monetary, instant, credit | label | Reserve of exchange differences on translation | IAS 21.52 b Disclosure documentation | 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] ifrs-full | ReserveOfExchangeDifferencesOnTranslationContinuingHedges | Monetary, instant, credit | label | Reserve of exchange differences on translation, continuing hedges | IFRS 7.24B b (ii) Disclosure documentation | A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] ifrs-full | ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied | Monetary, instant, credit | label | Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied | IFRS 7.24B b (iii) Disclosure documentation | A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation] ifrs-full | ReserveOfExchangeDifferencesOnTranslationMember | Member | label | Reserve of exchange differences on translation [member] | IAS 1.108 Example, IAS 21.52 b Disclosure documentation | 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] ifrs-full | ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | Monetary, instant, credit | label | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss | IAS 1.78 e Common practice documentation | 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]] ifrs-full | ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember | Member | label | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] | IAS 1.108 Example documentation | 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]] ifrs-full | ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments | Monetary, instant, credit | label | Reserve of gains and losses from investments in equity instruments | IAS 1.78 e Common practice documentation | 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. ifrs-full | ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember | Member | label | Reserve of gains and losses from investments in equity instruments [member] | IAS 1.108 Example documentation | 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. ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | Monetary, instant, credit | label | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | IAS 1.78 e Common practice documentation | 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] ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember | Member | label | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] | IAS 1.108 Example documentation | 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] ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | Monetary, instant, credit | label | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | IFRS 17.116 Disclosure periodEndLabel | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period periodStartLabel | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period documentation | The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full | ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | Monetary, instant, credit | label | Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | IAS 1.78 e Common practice documentation | 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. ifrs-full | ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember | Member | label | Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member] | IAS 1.108 Example documentation | 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. ifrs-full | ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets | Monetary, instant, credit | label | Reserve of gains and losses on remeasuring available-for-sale financial assets | Expired 2023-01-01 IAS 1.78 e Common practice commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] ifrs-full | ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember | Member | label | Reserve of gains and losses on remeasuring available-for-sale financial assets [member] | Expired 2023-01-01 IAS 1.108 Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | 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] ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | Monetary, instant, credit | label | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | IAS 1.78 e Common practice documentation | 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]] ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember | Member | label | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] | IAS 1.108 Example documentation | 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]] ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | Monetary, instant, credit | label | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | IAS 1.78 e Common practice documentation | 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]] ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember | Member | label | 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] | IAS 1.108 Example documentation | 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]] ifrs-full | ReserveOfRemeasurementsOfDefinedBenefitPlans | Monetary, instant, credit | label | Reserve of remeasurements of defined benefit plans | IAS 1.78 e Common practice documentation | A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | ReserveOfRemeasurementsOfDefinedBenefitPlansMember | Member | label | Reserve of remeasurements of defined benefit plans [member] | IAS 1.108 Example documentation | 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] ifrs-full | ReserveOfSharebasedPayments | Monetary, instant, credit | label | Reserve of share-based payments | IAS 1.78 e Common practice documentation | A component of equity resulting from share-based payments. ifrs-full | ReserveOfSharebasedPaymentsMember | Member | label | Reserve of share-based payments [member] | IAS 1.108 Example documentation | This member stands for a component of equity resulting from share-based payments. ifrs-full | ReservesWithinEquityAxis | Axis | label | Reserves within equity [axis] | IAS 1.79 b Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ReservesWithinEquityDomain | Domain [default] | label | Reserves within equity [domain] | IAS 1.79 b Disclosure documentation | This member stands for the standard value for the “Reserves within equity” axis if no other member is used. ifrs-full | ResidualValueRiskMember | Member | label | Residual value risk [member] | IFRS 7.40 a Example, IFRS 7.IG32 Example documentation | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Classes of financial instruments [domain]] ifrs-full | RestatedMember | Member [default] | label | Currently stated [member] | IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure documentation | 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. ifrs-full | RestrictedCashAndCashEquivalents | Monetary, instant, debit | label | Restricted cash and cash equivalents | IAS 1.55 Common practice documentation | The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] ifrs-full | RestrictedShareUnitsMember | Member | label | Restricted share units [member] | IAS 33.70 c Common practice documentation | This member stands for restricted share units. ifrs-full | RestrictionsOnAccessToAssetsInFunds | Text | label | Description of restrictions on access to assets in funds | IFRIC 5.11 Disclosure documentation | The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds. ifrs-full | RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty | Monetary, instant | label | Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | IAS 40.75 g Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property] ifrs-full | RestructuringContingentLiabilityMember | Member | label | Restructuring contingent liability [member] | IAS 37.88 Example documentation | This member stands for a contingent liability 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: Classes of contingent liabilities [domain]] ifrs-full | RestructuringProvision | Monetary, instant, credit | label | Restructuring provision | IAS 37.70 Example totalLabel | Total restructuring provision documentation | 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] ifrs-full | RestructuringProvisionAbstract | | label | Restructuring provision [abstract] | ifrs-full | RestructuringProvisionMember | Member | label | Restructuring provision [member] | IAS 37.70 Example documentation | This member stands for a 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: Classes of other provisions [domain]] ifrs-full | RetainedEarnings | Monetary, instant, credit | label | Retained earnings | IAS 1.78 e Example, IAS 1.IG6 Example totalLabel | Total retained earnings documentation | A component of equity representing the entity’s cumulative undistributed earnings or deficit. ifrs-full | RetainedEarningsAbstract | | label | Retained earnings [abstract] | ifrs-full | RetainedEarningsExcludingProfitLossForReportingPeriod | Monetary, instant, credit | label | Retained earnings, excluding profit (loss) for reporting period | IAS 1.78 e Common practice documentation | 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] ifrs-full | RetainedEarningsExcludingProfitLossForReportingPeriodMember | Member | label | Retained earnings, excluding profit (loss) for reporting period [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]] ifrs-full | RetainedEarningsMember | Member | label | Retained earnings [member] | IAS 1.106 Disclosure, IAS 1.108 Example documentation | This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit. ifrs-full | RetainedEarningsProfitLossForReportingPeriod | Monetary, instant, credit | label | Retained earnings, profit (loss) for reporting period | IAS 1.78 e Common practice documentation | A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)] ifrs-full | RetainedEarningsProfitLossForReportingPeriodMember | Member | label | Retained earnings, profit (loss) for reporting period [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)] ifrs-full | RetentionPayables | Monetary, instant, credit | label | Retention payables | IAS 1.78 Common practice documentation | The amount of payment that is withheld by the entity, pending the fulfilment of a condition. ifrs-full | RetirementsIntangibleAssetsAndGoodwill | (Monetary), duration, credit | label | Retirements, intangible assets and goodwill | IAS 38.118 e Common practice negatedLabel | Retirements, intangible assets and goodwill documentation | The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill] ifrs-full | RetirementsIntangibleAssetsOtherThanGoodwill | (Monetary), duration, credit | label | Retirements, intangible assets other than goodwill | IAS 38.118 e Common practice negatedLabel | Retirements, intangible assets other than goodwill documentation | The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill] ifrs-full | RetirementsPropertyPlantAndEquipment | (Monetary), duration, credit | label | Retirements, property, plant and equipment | IAS 16.73 e Common practice negatedLabel | Retirements, property, plant and equipment documentation | The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] ifrs-full | RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets | (Monetary), duration, credit | label | Retirements, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice negatedLabel | Retirements, property, plant and equipment including right-of-use assets documentation | The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets] ifrs-full | RetirementsRightofuseAssets | Monetary, duration, credit | label | Retirements, right-of-use assets | IAS 16.73 e Common practice documentation | The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets] ifrs-full | RetrospectiveApplicationAndRetrospectiveRestatementAxis | Axis | label | Retrospective application and retrospective restatement [axis] | IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans | Monetary, duration, credit | label | Return on plan assets excluding interest income or expense, before tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full | ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans | Monetary, duration, credit | label | Return on plan assets excluding interest income or expense, net of tax, defined benefit plans | IAS 19.135 b Common practice documentation | The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] ifrs-full | ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset | (Monetary), duration, debit | label | Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense | IAS 19.141 c (i) Disclosure negatedLabel | Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense documentation | The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] ifrs-full | ReturnOnReimbursementRights | Monetary, duration, debit | label | Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense | IAS 19.141 c (i) Disclosure documentation | The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] ifrs-full | RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill | Monetary, duration, debit | label | Revaluation increase (decrease), intangible assets other than goodwill | IAS 38.118 e (iii) Disclosure documentation | The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus] ifrs-full | RevaluationIncreaseDecreasePropertyPlantAndEquipment | Monetary, duration, debit | label | Revaluation increase (decrease), property, plant and equipment | IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure documentation | The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] ifrs-full | RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration, debit | label | Revaluation increase (decrease), property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice documentation | The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus] ifrs-full | RevaluationModelMember | Member | label | Revaluation model [member] | IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure documentation | This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ifrs-full | RevaluationOfIntangibleAssetsAbstract | | label | Revaluation of intangible assets [abstract] | ifrs-full | RevaluationSurplus | Monetary, instant, credit | label | Revaluation surplus | IAS 16.39 Disclosure, IAS 38.85 Disclosure documentation | A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] ifrs-full | RevaluationSurplusMember | Member | label | Revaluation surplus [member] | IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure documentation | 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] ifrs-full | Revenue | Monetary, duration, credit | label | Revenue | IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure totalLabel | Total revenue documentation | 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. ifrs-full | RevenueAbstract | | label | Revenue [abstract] | ifrs-full | RevenueAndOperatingIncome | Monetary, duration, credit | label | Revenue and other operating income | IAS 1.85 Common practice documentation | The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue] ifrs-full | RevenueFromConstructionContracts | Monetary, duration, credit | label | Revenue from construction contracts | IAS 1.112 c Common practice documentation | 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] ifrs-full | RevenueFromContractsWithCustomers | Monetary, duration, credit | label | Revenue from contracts with customers | IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure documentation | The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. ifrs-full | RevenueFromDividends | Monetary, duration, credit | label | Dividend income | IAS 1.112 c Common practice documentation | 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. ifrs-full | RevenueFromGovernmentGrants | Monetary, duration, credit | label | Income from government grants | IAS 20.39 b Common practice documentation | The amount of income recognised in relation to government grants. [Refer: Government grants] ifrs-full | RevenueFromHotelOperations | Monetary, duration, credit | label | Revenue from hotel operations | IAS 1.112 c Common practice documentation | The amount of revenue arising from hotel operations. [Refer: Revenue] ifrs-full | RevenueFromInterest | Monetary, duration, credit | label | Interest income | IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure documentation | The amount of income arising from interest. ifrs-full | RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods | Monetary, duration, credit | label | Revenue from performance obligations satisfied or partially satisfied in previous periods | IFRS 15.116 c Disclosure documentation | The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers] ifrs-full | RevenueFromRenderingOfAdvertisingServices | Monetary, duration, credit | label | Revenue from rendering of advertising services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of advertising services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfCargoAndMailTransportServices | Monetary, duration, credit | label | Revenue from rendering of cargo and mail transport services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfDataServices | Monetary, duration, credit | label | Revenue from rendering of data services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of data services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfGamingServices | Monetary, duration, credit | label | Revenue from rendering of gaming services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of gaming services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInformationTechnologyConsultingServices | Monetary, duration, credit | label | Revenue from rendering of information technology consulting services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices | Monetary, duration, credit | label | Revenue from rendering of information technology maintenance and support services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInformationTechnologyServices | Monetary, duration, credit | label | Revenue from rendering of information technology services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of information technology services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInterconnectionServices | Monetary, duration, credit | label | Revenue from rendering of interconnection services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInternetAndDataServices | Monetary, duration, credit | label | Revenue from rendering of internet and data services | IAS 1.112 c Common practice totalLabel | Total revenue from rendering of internet and data services documentation | The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfInternetAndDataServicesAbstract | | label | Revenue from rendering of internet and data services [abstract] | ifrs-full | RevenueFromRenderingOfInternetServices | Monetary, duration, credit | label | Revenue from rendering of internet services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of internet services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfLandLineTelephoneServices | Monetary, duration, credit | label | Revenue from rendering of land line telephone services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfMobileTelephoneServices | Monetary, duration, credit | label | Revenue from rendering of mobile telephone services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfOtherTelecommunicationServices | Monetary, duration, credit | label | Revenue from rendering of other telecommunication services | IAS 1.112 c Common practice documentation | 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] ifrs-full | RevenueFromRenderingOfPassengerTransportServices | Monetary, duration, credit | label | Revenue from rendering of passenger transport services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfPrintingServices | Monetary, duration, credit | label | Revenue from rendering of printing services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of printing services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfServices | Monetary, duration, credit | label | Revenue from rendering of services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfServicesRelatedPartyTransactions | Monetary, duration, credit | label | Revenue from rendering of services, related party transactions | IAS 24.21 c Example documentation | The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]] ifrs-full | RevenueFromRenderingOfTelecommunicationServices | Monetary, duration, credit | label | Revenue from rendering of telecommunication services | IAS 1.112 c Common practice totalLabel | Total revenue from rendering of telecommunication services documentation | The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfTelecommunicationServicesAbstract | | label | Revenue from rendering of telecommunication services [abstract] | ifrs-full | RevenueFromRenderingOfTelephoneServices | Monetary, duration, credit | label | Revenue from rendering of telephone services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of telephone services. [Refer: Revenue] ifrs-full | RevenueFromRenderingOfTransportServices | Monetary, duration, credit | label | Revenue from rendering of transport services | IAS 1.112 c Common practice documentation | The amount of revenue arising from the rendering of transport services. [Refer: Revenue] ifrs-full | RevenueFromRoomOccupancyServices | Monetary, duration, credit | label | Revenue from room occupancy services | IAS 1.112 c Common practice documentation | The amount of revenue arising from room occupancy services. [Refer: Revenue] ifrs-full | RevenueFromRoyalties | Monetary, duration, credit | label | Royalty income | IAS 1.112 c Common practice documentation | The amount of income arising from royalties. ifrs-full | RevenueFromSaleOfAgriculturalProduce | Monetary, duration, credit | label | Revenue from sale of agricultural produce | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue] ifrs-full | RevenueFromSaleOfAlcoholAndAlcoholicDrinks | Monetary, duration, credit | label | Revenue from sale of alcohol and alcoholic drinks | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue] ifrs-full | RevenueFromSaleOfBooks | Monetary, duration, credit | label | Revenue from sale of books | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of books. [Refer: Revenue] ifrs-full | RevenueFromSaleOfCopper | Monetary, duration, credit | label | Revenue from sale of copper | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of copper. [Refer: Revenue] ifrs-full | RevenueFromSaleOfCrudeOil | Monetary, duration, credit | label | Revenue from sale of crude oil | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue] ifrs-full | RevenueFromSaleOfElectricity | Monetary, duration, credit | label | Revenue from sale of electricity | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of electricity. [Refer: Revenue] ifrs-full | RevenueFromSaleOfFoodAndBeverage | Monetary, duration, credit | label | Revenue from sale of food and beverage | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of food and beverage. [Refer: Revenue] ifrs-full | RevenueFromSaleOfGold | Monetary, duration, credit | label | Revenue from sale of gold | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of gold. [Refer: Revenue] ifrs-full | RevenueFromSaleOfGoods | Monetary, duration, credit | label | Revenue from sale of goods | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of goods. [Refer: Revenue] ifrs-full | RevenueFromSaleOfGoodsRelatedPartyTransactions | Monetary, duration, credit | label | Revenue from sale of goods, related party transactions | IAS 24.21 a Example documentation | The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]] ifrs-full | RevenueFromSaleOfNaturalGas | Monetary, duration, credit | label | Revenue from sale of natural gas | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue] ifrs-full | RevenueFromSaleOfOilAndGasProducts | Monetary, duration, credit | label | Revenue from sale of oil and gas products | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue] ifrs-full | RevenueFromSaleOfPetroleumAndPetrochemicalProducts | Monetary, duration, credit | label | Revenue from sale of petroleum and petrochemical products | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue] ifrs-full | RevenueFromSaleOfPublications | Monetary, duration, credit | label | Revenue from sale of publications | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of publications. [Refer: Revenue] ifrs-full | RevenueFromSaleOfSilver | Monetary, duration, credit | label | Revenue from sale of silver | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of silver. [Refer: Revenue] ifrs-full | RevenueFromSaleOfSugar | Monetary, duration, credit | label | Revenue from sale of sugar | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of sugar. [Refer: Revenue] ifrs-full | RevenueFromSaleOfTelecommunicationEquipment | Monetary, duration, credit | label | Revenue from sale of telecommunication equipment | IAS 1.112 c Common practice documentation | The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue] ifrs-full | RevenueMultipleMeasurementInputMember | Member | label | Revenue multiple, measurement input [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for a revenue multiple used as a measurement input. ifrs-full | RevenueOfAcquiree | Monetary, duration, credit | label | Revenue of acquiree since acquisition date | IFRS 3.B64 q (i) Disclosure documentation | The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] ifrs-full | RevenueOfCombinedEntity | Monetary, duration, credit | label | Revenue of combined entity as if combination occurred at beginning of period | IFRS 3.B64 q (ii) Disclosure documentation | The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue] ifrs-full | RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset | Monetary, duration, credit | label | Revenue recognised on exchanging construction services for financial asset | SIC 29.6A Disclosure documentation | The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] ifrs-full | RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset | Monetary, duration, credit | label | Revenue recognised on exchanging construction services for intangible asset | SIC 29.6A Disclosure documentation | The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] ifrs-full | RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported | True/False | label | Revenues from external customers for each product and service, or each group of similar products and services, are not reported | IFRS 8.32 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive. ifrs-full | RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod | Monetary, duration, credit | label | Revenue that was included in contract liability balance at beginning of period | IFRS 15.116 b Disclosure documentation | The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers] ifrs-full | ReversalAllowanceAccountForCreditLossesOfFinancialAssets | (Monetary), duration | label | Reversal, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice negatedLabel | Reversal, allowance account for credit losses of financial assets commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer:

Allowance account for credit losses of financial assets] ifrs-full | ReversalOfImpairmentLoss | Monetary, duration, credit | label | Reversal of impairment loss | IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure documentation | The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome | Monetary, duration, credit | label | Reversal of impairment loss recognised in other comprehensive income | IAS 36.126 d Disclosure, IAS 36.129 b Disclosure documentation | The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill | Monetary, duration | label | Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill | IAS 38.118 e (iii) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment | Monetary, duration | label | Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment | IAS 16.73 e (iv) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration | label | Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets | Monetary, duration | label | Reversal of impairment loss recognised in other comprehensive income, right-of-use assets | IAS 16.73 e Common practice documentation | The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLoss | Monetary, duration, credit | label | Reversal of impairment loss recognised in profit or loss | IAS 36.126 b Disclosure, IAS 36.129 b Disclosure documentation | The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets | Monetary, duration | label | Reversal of impairment loss recognised in profit or loss, biological assets | IAS 41.55 b Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill | Monetary, duration | label | Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill | IAS 38.118 e (v) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty | Monetary, duration | label | Reversal of impairment loss recognised in profit or loss, investment property | IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | (Monetary), duration | label | Reversal of impairment loss recognised in profit or loss, loans and advances | IAS 1.85 Common practice negatedLabel | Reversal of impairment loss recognised in profit or loss, loans and advances commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | 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] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | (Monetary), duration | label | Reversal of impairment loss recognised in profit or loss, property, plant and equipment | IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure negatedLabel | Reversal of impairment loss recognised in profit or loss, property, plant and equipment commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | 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] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets | Monetary, duration | label | Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | IAS 16.73 e Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets | Monetary, duration | label | Reversal of impairment loss recognised in profit or loss, right-of-use assets | IAS 16.73 e Common practice documentation | The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets] ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables | (Monetary), duration, credit | label | Reversal of impairment loss recognised in profit or loss, trade receivables | IAS 1.112 c Common practice negatedLabel | Reversal of impairment loss recognised in profit or loss, trade receivables documentation | 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] ifrs-full | ReversalOfInventoryWritedown | (Monetary), duration | label | Reversal of inventory write-down | IAS 1.98 a Disclosure, IAS 2.36 f Disclosure negatedLabel | Reversal of inventory write-down commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | 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] ifrs-full | ReversalOfProvisionsForCostOfRestructuring | Monetary, duration, credit | label | Reversal of provisions for cost of restructuring | IAS 1.98 b Disclosure documentation | The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision] ifrs-full | ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | (Monetary), duration, debit | label | Reversed unsettled liabilities, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure negatedLabel | Reversed unsettled liabilities, contingent liabilities recognised in business combination documentation | The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] ifrs-full | ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | Monetary, instant, debit | label | Reverse repurchase agreements and cash collateral on securities borrowed | IAS 1.55 Common practice documentation | 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] ifrs-full | RightofuseAssetFairValueUsedAsDeemedCost | Monetary, instant, debit | label | Right-of-use asset fair value used as deemed cost | IFRS 1.30 Disclosure documentation | The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets] ifrs-full | RightofuseAssets | Monetary, instant, debit | label | Right-of-use assets | IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure periodEndLabel | Right-of-use assets at end of period periodStartLabel | Right-of-use assets at beginning of period documentation | The amount of assets that represent a lessee’s right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. ifrs-full | RightofuseAssetsIncreaseDecreaseInRevaluationSurplus | Monetary, duration, credit | label | Right-of-use assets, increase (decrease) in revaluation surplus | IFRS 16.57 Disclosure documentation | The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full | RightofuseAssetsMember | Member | label | Right-of-use assets [member] | IFRS 16.33 Disclosure documentation | This member stands for right-of-use assets. [Refer: Right-of-use assets] ifrs-full | RightofuseAssetsRevaluationSurplus | Monetary, instant, credit | label | Right-of-use assets, revaluation surplus | IFRS 16.57 Disclosure documentation | The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] ifrs-full | RightofuseAssetsRevaluedAssetsAtCost | Monetary, instant, debit | label | Right-of-use assets, revalued assets, at cost | IFRS 16.57 Disclosure documentation | The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets] ifrs-full | RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital | Text | label | Rights, preferences and restrictions attaching to class of share capital | IAS 1.79 a (v) Disclosure documentation | The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Classes of share capital [domain]] ifrs-full | RiskAdjustmentForNonfinancialRiskMember | Member | label | Risk adjustment for non-financial risk [member] | IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure documentation | This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts. ifrs-full | RiskDiversificationEffectMember | Member | label | Risk diversification effect [member] | IFRS 7.32 Common practice documentation | This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | RiskExposureAssociatedWithInstrumentsSharingCharacteristic | Monetary, instant | label | Risk exposure associated with instruments sharing characteristic | IFRS 7.B8 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]] ifrs-full | RiskExposuresAxis | Axis | label | Risk variables [axis] | IFRS 17.128 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | RiskExposuresDomain | Domain [default] | label | Risk variables [domain] | IFRS 17.128 a Disclosure documentation | This member stands for the risk variables. It also represents the standard value for the “Risk variables” axis if no other member is used. ifrs-full | RoyaltyExpense | Monetary, duration, debit | label | Royalty expense | IAS 1.85 Common practice documentation | The amount of expense arising from royalties. ifrs-full | SaleOrIssueOfTreasuryShares | Monetary, duration, credit | label | Sale or issue of treasury shares | IAS 1.106 d Common practice documentation | The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] ifrs-full | SalesAndMarketingExpense | Monetary, duration, debit | label | Sales and marketing expense | IAS 1.85 Common practice documentation | The amount of expense relating to the marketing and selling of goods or services. ifrs-full | SalesChannelsAxis | Axis | label | Sales channels [axis] | IFRS 15.B89 g Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SalesChannelsDomain | Domain [default] | label | Sales channels [domain] | IFRS 15.B89 g Example documentation | This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used. ifrs-full | SalesFairValueMeasurementAssets | (Monetary), duration, credit | label | Sales, fair value measurement, assets | IFRS 13.93 e (iii) Disclosure negatedLabel | Sales, fair value measurement, assets documentation | The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] ifrs-full | SalesFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration, debit | label | Sales, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (iii) Disclosure negatedLabel | Sales, fair value measurement, entity’s own equity instruments documentation | The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | SalesFairValueMeasurementLiabilities | (Monetary), duration, debit | label | Sales, fair value measurement, liabilities | IFRS 13.93 e (iii) Disclosure negatedLabel | Sales, fair value measurement, liabilities documentation | The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]] ifrs-full | SalesOfPropertyAndOtherAssetsRelatedPartyTransactions | Monetary, duration, credit | label | Sales of property and other assets, related party transactions | IAS 24.21 b Example documentation | The amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements | True/False | label | Same accounting policies and methods of computation followed in interim financial statements | IAS 34.16A a Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements. ifrs-full | SecuredBankLoansReceived | Monetary, instant, credit | label | Secured bank loans received | IAS 1.112 c Common practice documentation | The amount of loans received from banks that have been secured by collateral. [Refer: Loans received] ifrs-full | SecuritiesLendingMember | Member | label | Securities lending [member] | IFRS 7.B33 Example, IFRS 7.IG40B Example documentation | This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower. ifrs-full | SecuritisationsMember | Member | label | Securitisations [member] | IFRS 7.B33 Example documentation | This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. ifrs-full | SecuritisationVehiclesMember | Member | label | Securitisation vehicles [member] | IFRS 12.B23 a Example documentation | This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets. ifrs-full | SegmentConsolidationItemsAxis | Axis | label | Segment consolidation items [axis] | IFRS 8.23 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SegmentConsolidationItemsDomain | Domain [default] | label | Segment consolidation items [domain] | IFRS 8.28 Disclosure documentation | This member stands for the standard value for the “Segment consolidation items” axis if no other member is used. ifrs-full | SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented | Text | label | Description of segment in which non-current asset or disposal group held for sale is presented | IFRS 5.41 d Disclosure documentation | The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] ifrs-full | SegmentsAxis | Axis | label | Segments [axis] | IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SegmentsDomain | Domain [default] | label | Segments [domain] | IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure documentation | This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used. ifrs-full | SellingExpense | Monetary, duration, debit | label | Selling expense | IAS 1.112 c Common practice documentation | The amount of expense relating to selling activities of the entity. ifrs-full | SellingGeneralAndAdministrativeExpense | Monetary, duration, debit | label | Selling, general and administrative expense | IAS 1.85 Common practice totalLabel | Total selling, general and administrative expense documentation | The amount of expense relating to selling, general and administrative activities of the entity. ifrs-full | SellingGeneralAndAdministrativeExpenseAbstract | | label | Selling, general and administrative expense [abstract] | ifrs-full | SellingGeneralAndAdministrativeExpenseMember | Member | label | Selling, general and administrative expense [member] | IAS 1.104 Common practice, IAS 1.112 c Common practice documentation | This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. ifrs-full | SellingProfitLossOnFinanceLeases | Monetary, duration, credit | label | Selling profit (loss) on finance leases | IFRS 16.90 a (i) Disclosure documentation | The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | SensitivityAnalysisForEachTypeOfMarketRisk | Text block | label | Sensitivity analysis for types of market risk [text block] | IFRS 7.40 a Disclosure documentation | The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] ifrs-full | SeparateManagementEntitiesAxis | Axis | label | Separate management entities [axis] | IAS 24.18A Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SeparateManagementEntitiesDomain | Domain [default] | label | Separate management entities [domain] | IAS 24.18A Disclosure documentation | This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]] ifrs-full | SeparateMember | Member | label | Separate [member] | IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure documentation | This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. ifrs-full | ServiceConcessionArrangementsAxis | Axis | label | Service concession arrangements [axis] | SIC 29.6 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ServiceConcessionArrangementsDomain | Domain [default] | label | Service concession arrangements [domain] | SIC 29.6 Disclosure documentation | This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]] ifrs-full | ServiceConcessionRightsMember | Member | label | Service concession rights [member] | IAS 38.119 Common practice documentation | This member stands for service concession rights. [Refer: Service concession arrangements [domain]] ifrs-full | ServicesExpense | Monetary, duration, debit | label | Services expense | IAS 1.85 Common practice documentation | The amount of expense arising from services. ifrs-full | ServicesReceivedRelatedPartyTransactions | Monetary, duration, debit | label | Services received, related party transactions | IAS 24.21 c Example documentation | The amount of services received in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | (Monetary), duration, debit | label | Settled liabilities, contingent liabilities recognised in business combination | IFRS 3.B67 c Disclosure negatedLabel | Settled liabilities, contingent liabilities recognised in business combination documentation | The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] ifrs-full | SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions | Monetary, duration | label | Settlement of liabilities by entity on behalf of related party, related party transactions | IAS 24.21 j Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions | Monetary, duration | label | Settlement of liabilities on behalf of entity by related party, related party transactions | IAS 24.21 j Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | SettlementsFairValueMeasurementAssets | (Monetary), duration, credit | label | Settlements, fair value measurement, assets | IFRS 13.93 e (iii) Disclosure negatedLabel | Settlements, fair value measurement, assets documentation | The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]] ifrs-full | SettlementsFairValueMeasurementEntitysOwnEquityInstruments | (Monetary), duration, debit | label | Settlements, fair value measurement, entity’s own equity instruments | IFRS 13.93 e (iii) Disclosure negatedLabel | Settlements, fair value measurement, entity’s own equity instruments documentation | The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] ifrs-full | SettlementsFairValueMeasurementLiabilities | (Monetary), duration, debit | label | Settlements, fair value measurement, liabilities | IFRS 13.93 e (iii) Disclosure negatedLabel | Settlements, fair value measurement, liabilities documentation | The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] ifrs-full | SetupCostsMember | Member | label | Setup costs [member] | IFRS 15.128 a Example documentation | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full | SevenYearsBeforeReportingYearMember | Member | label | Seven years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended seven years before the end of the reporting year. ifrs-full | ShareIssueRelatedCost | Monetary, duration, debit | label | Share issue related cost | IAS 1.106 d Common practice documentation | The amount of cost related to the issuance of shares. ifrs-full | ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers | Monetary, instant, credit | label | Share of contingent liabilities of joint ventures incurred jointly with other investors | IFRS 12.23 b Disclosure documentation | The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full | ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors | Monetary, instant, credit | label | Share of contingent liabilities of associates incurred jointly with other investors | IFRS 12.23 b Disclosure documentation | The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full | ShareOfContingentLiabilitiesOfAssociatesMember | Member | label | Share of contingent liabilities of associates [member] | IAS 37.88 Example documentation | This member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member];

Classes of contingent liabilities [domain]] ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure totalLabel | Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax documentation | The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax | Monetary, duration, credit | label | Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax | IAS 1.91 b Disclosure totalLabel | Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax documentation | The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract | | label | Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract] | ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract | | label | Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract] | ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | 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 documentation | 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. ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | 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 documentation | 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. ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax | Monetary, duration, credit | label | 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 documentation | 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. ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax | Monetary, duration, credit | label | 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 documentation | 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. ifrs-full | ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of profit (loss) of associates accounted for using equity method | IAS 1.85 Common practice documentation | The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)] ifrs-full | ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | 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 totalLabel | Total share of profit (loss) of associates and joint ventures accounted for using equity method documentation | The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] ifrs-full | ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract | | label | Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract] | ifrs-full | ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method | IFRS 12.B16 a Disclosure documentation | The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations] ifrs-full | ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method | IFRS 12.B16 b Disclosure documentation | The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations] ifrs-full | ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of profit (loss) of joint ventures accounted for using equity method | IAS 1.85 Common practice documentation | The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] ifrs-full | ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | Monetary, duration, credit | label | Share of total comprehensive income of associates and joint ventures accounted for using equity method | IFRS 12.B16 d Disclosure documentation | The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method] ifrs-full | ShareOptionsMember | Member | label | Share options [member] | IAS 33.70 c Common practice documentation | This member stands for share options. ifrs-full | SharePremium | Monetary, instant, credit | label | Share premium | IAS 1.78 e Example documentation | The amount received or receivable from the issuance of the entity’s shares in excess of nominal value. ifrs-full | SharePremiumMember | Member | label | Share premium [member] | IAS 1.106 Disclosure documentation | This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value. ifrs-full | SharesHaveNoParValue | True/False | label | Shares have no par value | IAS 1.79 a (iii) Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the shares have no par value. ifrs-full | SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates | Shares | label | Number of shares in entity held by entity or by its subsidiaries or associates | IAS 1.79 a (vi) Disclosure documentation | The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] ifrs-full | SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares | Shares | label | Number of shares reserved for issue under options and contracts for sale of shares | IAS 1.79 a (vii) Disclosure documentation | The number of shares reserved for issue under options and contracts for the sale of shares. ifrs-full | Ships | Monetary, instant, debit | label | Ships | IAS 16.37 d Example documentation | The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment] ifrs-full | ShipsMember | Member | label | Ships [member] | IAS 16.37 d Example documentation | This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment] ifrs-full | ShorttermBorrowings | Monetary, instant, credit | label | Current borrowings | IAS 1.55 Common practice documentation | The amount of current borrowings. [Refer: Borrowings] ifrs-full | ShorttermBorrowingsMember | Member | label | Short-term borrowings [member] | IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example documentation | This member stands for short-term borrowings. [Refer: Borrowings] ifrs-full | ShorttermContractsMember | Member | label | Short-term contracts [member] | IFRS 15.B89 e Example documentation | This member stands for short-term contracts with customers. ifrs-full | ShorttermDepositsClassifiedAsCashEquivalents | Monetary, instant, debit | label | Short-term deposits, classified as cash equivalents | IAS 7.45 Common practice documentation | A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] ifrs-full | ShorttermDepositsNotClassifiedAsCashEquivalents | Monetary, instant, debit | label | Short-term deposits, not classified as cash equivalents | IAS 1.55 Common practice documentation | The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] ifrs-full | ShorttermEmployeeBenefitsAccruals | Monetary, instant, credit | label | Short-term employee benefits accruals | IAS 1.78 Common practice documentation | 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] ifrs-full | ShorttermEmployeeBenefitsExpense | Monetary, duration, debit | label | Short-term employee benefits expense | IAS 1.112 c Common practice totalLabel | Total short-term employee benefits expense documentation | 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. ifrs-full | ShorttermEmployeeBenefitsExpenseAbstract | | label | Short-term employee benefits expense [abstract] | ifrs-full | ShorttermInvestmentsClassifiedAsCashEquivalents | Monetary, instant, debit | label | Short-term investments, classified as cash equivalents | IAS 7.45 Common practice documentation | A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] ifrs-full | ShorttermLegalProceedingsProvision | Monetary, instant, credit | label | Current legal proceedings provision | IAS 37 – Example 10 A court case Example, IAS 37.87 Example documentation | The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] ifrs-full | ShorttermMiscellaneousOtherProvisions | Monetary, instant, credit | label | Current miscellaneous other provisions | IAS 1.78 d Common practice documentation | The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] ifrs-full | ShorttermOnerousContractsProvision | Monetary, instant, credit | label | Current onerous contracts provision | IAS 37.66 Example documentation | The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] ifrs-full | ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts | Monetary, instant, credit | label | Current provision for decommissioning, restoration and rehabilitation costs | IAS 37 – D Examples: disclosures Example, IAS 37.87 Example documentation | The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] ifrs-full | ShorttermRestructuringProvision | Monetary, instant, credit | label | Current restructuring provision | IAS 37.70 Example documentation | The amount of current provision for restructuring. [Refer: Restructuring provision] ifrs-full | ShorttermWarrantyProvision | Monetary, instant, credit | label | Current warranty provision | IAS 37 – Example 1 Warranties Example, IAS 37.87 Example documentation | The amount of current provision for warranties. [Refer: Warranty provision] ifrs-full | SignificantInfluenceMember | Member | label | Significant influence [member] | IAS 24.26 a Disclosure documentation | This member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. ifrs-full | SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember | Member | label | Significant interest rate benchmarks subject to interest rate benchmark reform [member] | IFRS 7.24J b Disclosure documentation | This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform. ifrs-full | SignificantInvestmentsInAssociatesAxis | Axis | label | Associates [axis] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SignificantInvestmentsInAssociatesDomain | Domain [default] | label | Associates [domain] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure documentation | This member stands for the standard value for the “Associates” axis if no other member is used. ifrs-full | SignificantInvestmentsInSubsidiariesAxis | Axis | label | Subsidiaries [axis] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | SignificantInvestmentsInSubsidiariesDomain | Domain [default] | label | Subsidiaries [domain] | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation | This member stands for the standard value for the “Subsidiaries” axis if no other member is used. ifrs-full | SignificantUnobservableInputAssets | Decimal, instant | label | Significant unobservable input, assets | IFRS 13.93 d Disclosure documentation | The value of significant unobservable input used in the measurement of the fair value of assets. ifrs-full | SignificantUnobservableInputEntitysOwnEquityInstruments | Decimal, instant | label | Significant unobservable input, entity’s own equity instruments | IFRS 13.93 d Disclosure documentation | The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments. ifrs-full | SignificantUnobservableInputLiabilities | Decimal, instant | label | Significant unobservable input, liabilities | IFRS 13.93 d Disclosure documentation | The value of significant unobservable input used in the measurement of the fair value of liabilities. ifrs-full | SixYearsBeforeReportingYearMember | Member | label | Six years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended six years before the end of the reporting year. ifrs-full | SocialSecurityContributions | Monetary, duration, debit | label | Social security contributions | IAS 19.9 Common practice documentation | A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] ifrs-full | SpareParts | Monetary, instant, debit | label | Current spare parts | IAS 2.37 Common practice documentation | 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] ifrs-full | SpecificIdentificationMethodMember | Member | label | Specific identification method [member] | IAS 2.36 a Disclosure documentation | This member stands for the specific identification method of inventory measurement. ifrs-full | StateDefinedBenefitPlansMember | Member | label | State defined benefit plans [member] | IAS 19.45 Disclosure documentation | This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [domain]] ifrs-full | StatementOfCashFlowsAbstract | | label | Statement of cash flows [abstract] | ifrs-full | StatementOfChangesInEquityAbstract | | label | Statement of changes in equity [abstract] | ifrs-full | StatementOfChangesInEquityLineItems | Line items | label | Statement of changes in equity [line items] | documentation | 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. ifrs-full | StatementOfChangesInEquityTable | Table | label | Statement of changes in equity [table] | IAS 1.106 Disclosure documentation | Schedule disclosing information related to changes in equity. ifrs-full | StatementOfChangesInNetAssetsAvailableForBenefitsAbstract | | label | Statement of changes in net assets available for benefits [abstract] | ifrs-full | StatementOfComprehensiveIncomeAbstract | | label | Statement of comprehensive income [abstract] | ifrs-full | StatementOfFinancialPositionAbstract | | label | Statement of financial position [abstract] | ifrs-full | StatementOfIFRSCompliance | Text block | label | Statement of IFRS compliance [text block] | IAS 1.16 Disclosure documentation | An explicit and unreserved statement of compliance with all the requirements of IFRSs. ifrs-full | StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract | | label | Statement of profit or loss and other comprehensive income [abstract] | ifrs-full | StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 | Text | label | Statement that comparative information does not comply with IFRS 7 and IFRS 9 | IFRS 1.E2 b Disclosure documentation | The statement that comparative information does not comply with IFRS 7 and IFRS 9. ifrs-full | StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts | Text | label | Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts | IFRS 17.126 Disclosure documentation | The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [domain]] ifrs-full | StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17 | Text | label | Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17 | IFRS 17.C28 Disclosure documentation | The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17. ifrs-full | StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes | Text | label | Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes | IAS 12.88A Disclosure documentation | The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. ifrs-full | StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 | Text | label | Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 | IFRS 16.C4 Disclosure documentation | The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. ifrs-full | StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation | Text | label | Statement that investment entity is required to apply exception from consolidation | IFRS 12.19A Disclosure documentation | The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]] ifrs-full | StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements | Text | label | Statement that investment entity prepares separate financial statements as its only financial statements | IAS 27.16A Disclosure documentation | The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]] ifrs-full | StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption | Text | label | Statement that lessee accounts for leases of low-value assets using recognition exemption | IFRS 16.60 Disclosure documentation | The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. ifrs-full | StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption | Text | label | Statement that lessee accounts for short-term leases using recognition exemption | IFRS 16.60 Disclosure documentation | The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. ifrs-full | StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16 | Text | label | Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of COVID-19 pandemic that meet conditions in paragraph 46B of IFRS 16 | IFRS 16.60A a Disclosure documentation | The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. ifrs-full | StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 | Text | label | Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 | IFRS 16.C13 Disclosure documentation | The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. ifrs-full | StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed | Text | label | Statement that practical expedient about existence of significant financing component has been used | IFRS 15.129 Disclosure documentation | The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used. ifrs-full | StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed | Text | label | Statement that practical expedient about incremental costs of obtaining contract has been used | IFRS 15.129 Disclosure documentation | The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used. ifrs-full | StatementThatRateRegulatorIsRelatedParty | Text | label | Statement that rate regulator is related party | IFRS 14.30 b Disclosure documentation | The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]] ifrs-full | StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible | Text | label | Statement that regulatory deferral account balance is no longer fully recoverable or reversible | IFRS 14.36 Disclosure documentation | The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]] ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets | Text | label | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets | IFRS 13.93 c Common practice documentation | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year. ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 c Common practice documentation | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year. ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities | Text | label | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities | IFRS 13.93 c Common practice documentation | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year. ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets | Text | label | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets | IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice documentation | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year. ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | Text | label | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice documentation | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year. ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities | Text | label | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities | IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice documentation | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year. ifrs-full | StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis | Text | label | Statement that unadjusted comparative information has been prepared on different basis | IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure documentation | The statement that unadjusted comparative information in the financial statements has been prepared on a different basis. ifrs-full | StatutoryReserve | Monetary, instant, credit | label | Statutory reserve | IAS 1.55 Common practice documentation | A component of equity representing reserves created based on legal requirements. ifrs-full | StatutoryReserveMember | Member | label | Statutory reserve [member] | IAS 1.108 Common practice documentation | This member stands for a component of equity representing reserves created based on legal requirements. ifrs-full | StraightlineMethodMember | Member | label | Straight-line method [member] | IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation | This member stands for the straight-line method of depreciation or amortisation. ifrs-full | StructuredDebtAmountContributedToFairValueOfPlanAssets | Monetary, instant, debit | label | Structured debt, amount contributed to fair value of plan assets | IAS 19.142 h Example documentation | The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full | StructuredDebtPercentageContributedToFairValueOfPlanAssets | Percent | label | Structured debt, percentage contributed to fair value of plan assets | IAS 19.142 h Common practice documentation | The percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets] ifrs-full | SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract | | label | Subclassifications of assets, liabilities and equities [abstract] | ifrs-full | SubordinatedLiabilities | Monetary, instant, credit | label | Subordinated liabilities | IAS 1.55 Common practice totalLabel | Total subordinated liabilities documentation | The amount of liabilities that are subordinate to other liabilities with respect to claims. ifrs-full | SubordinatedLiabilitiesAbstract | | label | Subordinated liabilities [abstract] | ifrs-full | SubordinatedLiabilitiesAtAmortisedCost | Monetary, instant, credit | label | Subordinated liabilities at amortised cost | IAS 1.55 Common practice documentation | The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full | SubscriptionCirculationRevenue | Monetary, duration, credit | label | Subscription circulation revenue | IAS 1.112 c Common practice documentation | The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue] ifrs-full | SubsequentRecognitionOfDeferredTaxAssetsGoodwill | (Monetary), duration, credit | label | Subsequent recognition of deferred tax assets, goodwill | IFRS 3.B67 d (iii) Disclosure negatedLabel | Subsequent recognition of deferred tax assets, goodwill documentation | The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Total for all business combinations [member]] ifrs-full | SubsidiariesMember | Member | label | Total for all subsidiaries [member] | IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure documentation | This member stands for entities that are controlled by another entity. ifrs-full | SubsidiariesWithMaterialNoncontrollingInterestsMember | Member | label | Subsidiaries with material non-controlling interests [member] | IFRS 12.12 Disclosure documentation | This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests] ifrs-full | SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital | Text | label | Summary quantitative data about what entity manages as capital | IAS 1.135 b Disclosure documentation | Summary quantitative data about what the entity manages as capital. ifrs-full | SummaryQuantitativeDataAboutEntitysExposureToRisk | Text block | label | Summary quantitative data about entity’s exposure to risk [text block] | IFRS 7.34 a Disclosure documentation | The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]] ifrs-full | SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments | Text | label | Summary quantitative data about puttable financial instruments classified as equity instruments | IAS 1.136A a Disclosure documentation | Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]] ifrs-full | SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | Text block | label | Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block] | IFRS 17.125 a Disclosure documentation | The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17. ifrs-full | SupplierFinanceArrangementsAxis | Axis | label | Supplier finance arrangements [axis] | IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure documentation | 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 represents the financial liabilities that are part of a supplier finance arrangement. ifrs-full | SupplierFinanceArrangementsDomain | Domain [default] | label | Supplier finance arrangements [domain] | IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure documentation | This member stands for the standard value of the “Supplier finance arrangements” axis if no other member is used. ifrs-full | SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | Monetary, duration | label | Support provided to structured entity without having contractual obligation to do so | IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] ifrs-full | SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo | Monetary, duration | label | Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | IFRS 12.19E a Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | SurplusDeficitInPlan | Monetary, instant, debit | label | Surplus (deficit) in plan | IAS 19.57 a Common practice netLabel | Net surplus (deficit) in plan documentation | The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] ifrs-full | SurplusDeficitInPlanAbstract | | label | Surplus (deficit) in plan [abstract] | ifrs-full | SwapContractMember | Member | label | Swap contract [member] | IAS 1.112 c Common practice documentation | This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]] ifrs-full | TangibleExplorationAndEvaluationAssets | Monetary, instant, debit | label | Tangible exploration and evaluation assets | IFRS 6.25 Disclosure documentation | 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]] ifrs-full | TangibleExplorationAndEvaluationAssetsMember | Member | label | Tangible exploration and evaluation assets [member] | IFRS 6.25 Disclosure documentation | This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] ifrs-full | TaxationrelatedRegulatoryDeferralAccountBalancesMember | Member | label | Taxation-related regulatory deferral account balances [member] | IFRS 14.34 Disclosure documentation | This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]] ifrs-full | TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense | (Monetary), duration, credit | label | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | IAS 12.80 e Example negatedLabel | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense documentation | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] ifrs-full | TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense | (Monetary), duration, credit | label | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | IAS 12.80 f Example negatedLabel | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense documentation | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] ifrs-full | TaxContingentLiabilityMember | Member | label | Tax contingent liability [member] | IAS 37.88 Common practice documentation | This member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]] ifrs-full | TaxEffectFromChangeInTaxRate | Monetary, duration, debit | label | Tax effect from change in tax rate | IAS 12.81 c (i) Disclosure documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] ifrs-full | TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss | Monetary, duration, debit | label | Tax effect of expense not deductible in determining taxable profit (tax loss) | IAS 12.81 c (i) Disclosure documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] ifrs-full | TaxEffectOfForeignTaxRates | Monetary, duration, debit | label | Tax effect of foreign tax rates | IAS 12.81 c (i) Disclosure documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] ifrs-full | TaxEffectOfImpairmentOfGoodwill | Monetary, duration, debit | label | Tax effect of impairment of goodwill | IAS 12.81 c (i) Common practice documentation | The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] ifrs-full | TaxEffectOfRevenuesExemptFromTaxation2011 | (Monetary), duration, credit | label | Tax effect of revenues exempt from taxation | IAS 12.81 c (i) Disclosure negatedLabel | Tax effect of revenues exempt from taxation documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] ifrs-full | TaxEffectOfTaxLosses | Monetary, duration, debit | label | Tax effect of tax losses | IAS 12.81 c (i) Disclosure documentation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] ifrs-full | TaxExpenseIncomeAtApplicableTaxRate | Monetary, duration, debit | label | Tax expense (income) at applicable tax rate | IAS 12.81 c (i) Disclosure documentation | The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] ifrs-full | TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss | Monetary, duration, debit | label | Tax expense (income) relating to changes in accounting policies and errors included in profit or loss | IAS 12.80 h Example documentation | The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively. ifrs-full | TaxExpenseOfDiscontinuedOperationAbstract | | label | Tax expense (income) of discontinued operation [abstract] | ifrs-full | TaxExpenseOtherThanIncomeTaxExpense | Monetary, duration, debit | label | Tax expense other than income tax expense | IAS 1.85 Common practice documentation | The amount of tax expense exclusive of income tax expense.

ifrs-full | TaxExpenseRelatingToGainLossOnDiscontinuance | Monetary, duration, debit | label | Tax expense (income) relating to gain (loss) on discontinuance | IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure documentation | The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] ifrs-full | TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations | Monetary, duration, debit | label | Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations | IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure documentation | The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] ifrs-full | TaxRateEffectFromChangeInTaxRate | Percent | label | Tax rate effect from change in tax rate | IAS 12.81 c (ii) Disclosure documentation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods | Percent | label | Tax rate effect of adjustments for current tax of prior periods | IAS 12.81 c (ii) Common practice documentation | Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] ifrs-full | TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss | Percent | label | Tax rate effect of expense not deductible in determining taxable profit (tax loss) | IAS 12.81 c (ii) Disclosure documentation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | TaxRateEffectOfForeignTaxRates | Percent | label | Tax rate effect of foreign tax rates | IAS 12.81 c (ii) Disclosure documentation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | TaxRateEffectOfImpairmentOfGoodwill | Percent | label | Tax rate effect of impairment of goodwill | IAS 12.81 c (ii) Common practice documentation | Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] ifrs-full | TaxRateEffectOfRevenuesExemptFromTaxation | (Percent) | label | Tax rate effect of revenues exempt from taxation | IAS 12.81 c (ii) Disclosure negatedLabel | Tax rate effect of revenues exempt from taxation documentation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | TaxRateEffectOfTaxLosses | Percent | label | Tax rate effect of tax losses | IAS 12.81 c (ii) Disclosure documentation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] ifrs-full | TechnologybasedIntangibleAssetsMember | Member | label | Technology-based intangible assets [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill] ifrs-full | TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate | Monetary, instant, debit | label | Technology-based intangible assets recognised as of acquisition date | IFRS 3.B64 i Common practice documentation | The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Total for all business combinations [member]] ifrs-full | TemporaryDifferenceMember | Member | label | Temporary differences [member] | IAS 12.81 g Disclosure documentation | This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]] ifrs-full | TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures | Monetary, instant | label | Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised | IAS 12.81 f Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] ifrs-full | TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis | Axis | label | Temporary difference, unused tax losses and unused tax credits [axis] | IAS 12.81 g Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain | Domain [default] | label | Temporary difference, unused tax losses and unused tax credits [domain] | IAS 12.81 g Disclosure documentation | This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] ifrs-full | TerminationBenefitsExpense | Monetary, duration, debit | label | Termination benefits expense | IAS 19.171 Common practice documentation | 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] ifrs-full | ThreeYearsBeforeReportingYearMember | Member | label | Three years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended three years before the end of the reporting year. ifrs-full | TimeandmaterialsContractsMember | Member | label | Time-and-materials contracts [member] | IFRS 15.B89 d Example documentation | This member stands for time-and-materials contracts with customers. ifrs-full | TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition | Text | label | Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition | IFRIC 2.13 Disclosure documentation | The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition. ifrs-full | TimingOfTransferOfGoodsOrServicesAxis | Axis | label | Timing of transfer of goods or services [axis] | IFRS 15.B89 f Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TimingOfTransferOfGoodsOrServicesDomain | Domain [default] | label | Timing of transfer of goods or services [domain] | IFRS 15.B89 f Example documentation | This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used. ifrs-full | TitleOfInitiallyAppliedIFRS | Text | label | Title of initially applied IFRS | IAS 8.28 a Disclosure documentation | The title of an initially applied IFRS. [Refer: IFRSs [member]] ifrs-full | TitleOfNewIFRS | Text | label | Title of new IFRS | IAS 8.31 a Example documentation | The title of a new IFRS that has been issued but is not yet effective. ifrs-full | TopOfRangeMember | Member | label | Top of range [member] | IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice documentation | This member stands for top of a range. ifrs-full | TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember | Member | label | Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member] | Effective 2025-01-01 IAS 21.A20 b Disclosure documentation | This member stands for the total for all foreign operations when the foreign operation’s whose functional currency is not exchangeable into the presentation currency, or, if applicable, when the presentation currency is not exchangeable into a foreign operation’s functional currency. ifrs-full | TradeAndOtherCurrentPayables | Monetary, instant, credit | label | Trade and other current payables | IAS 1.54 k Disclosure totalLabel | Total trade and other current payables documentation | The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] ifrs-full | TradeAndOtherCurrentPayablesAbstract | | label | Trade and other current payables [abstract] | ifrs-full | TradeAndOtherCurrentPayablesToRelatedParties | Monetary, instant, credit | label | Current payables to related parties | IAS 1.78 Common practice documentation | The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] ifrs-full | TradeAndOtherCurrentPayablesToTradeSuppliers | Monetary, instant, credit | label | Current trade payables | IAS 1.70 Example, IAS 1.78 Common practice documentation | The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables] ifrs-full | TradeAndOtherCurrentReceivables | Monetary, instant, debit | label | Trade and other current receivables | IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel | Total trade and other current receivables documentation | The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] ifrs-full | TradeAndOtherCurrentReceivablesAbstract | | label | Trade and other current receivables [abstract] | ifrs-full | TradeAndOtherCurrentReceivablesDueFromRelatedParties | Monetary, instant, debit | label | Current receivables due from related parties | IAS 1.78 b Example documentation | The amount of current receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full | TradeAndOtherPayables | Monetary, instant, credit | label | Trade and other payables | IAS 1.54 k Disclosure totalLabel | Total trade and other payables documentation | The amount of trade payables and other payables. [Refer: Trade payables; Other payables] ifrs-full | TradeAndOtherPayablesAbstract | | label | Trade and other payables [abstract] | ifrs-full | TradeAndOtherPayablesRecognisedAsOfAcquisitionDate | (Monetary), instant, credit | label | Trade and other payables recognised as of acquisition date | IFRS 3.B64 i Common practice negatedLabel | Trade and other payables recognised as of acquisition date documentation | The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] ifrs-full | TradeAndOtherPayablesToRelatedParties | Monetary, instant, credit | label | Payables to related parties | IAS 1.78 Common practice documentation | The amount of payables due to related parties. [Refer: Total for all related parties [member]] ifrs-full | TradeAndOtherPayablesToTradeSuppliers | Monetary, instant, credit | label | Trade payables | IAS 1.78 Common practice documentation | The amount of payment due to suppliers for goods and services used in the entity’s business. ifrs-full | TradeAndOtherPayablesUndiscountedCashFlows | Monetary, instant, credit | label | Trade and other payables, undiscounted cash flows | IFRS 7.B11D Example, IFRS 7.IG31A Example documentation | The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables] ifrs-full | TradeAndOtherReceivables | Monetary, instant, debit | label | Trade and other receivables | IAS 1.54 h Disclosure, IAS 1.78 b Disclosure totalLabel | Total trade and other receivables documentation | The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] ifrs-full | TradeAndOtherReceivablesAbstract | | label | Trade and other receivables [abstract] | ifrs-full | TradeAndOtherReceivablesDueFromRelatedParties | Monetary, instant, debit | label | Receivables due from related parties | IAS 1.78 b Example documentation | The amount of receivables due from related parties. [Refer: Total for all related parties [member]] ifrs-full | TradeReceivables | Monetary, instant, debit | label | Trade receivables | IAS 1.78 b Example documentation | The amount due from customers for goods and services sold. ifrs-full | TradeReceivablesMember | Member | label | Trade receivables [member] | IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example documentation | This member stands for trade receivables. [Refer: Trade receivables] ifrs-full | TradingEquitySecuritiesMember | Member | label | Trading equity securities [member] | IFRS 13.94 Example, IFRS 13.IE60 Example documentation | This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are 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. ifrs-full | TradingIncomeExpense | Monetary, duration, credit | label | Trading income (expense) | IAS 1.85 Common practice totalLabel | Total trading income (expense) documentation | The amount of income (expense) relating to trading assets and liabilities. ifrs-full | TradingIncomeExpenseAbstract | | label | Trading income (expense) [abstract] | ifrs-full | TradingIncomeExpenseOnDebtInstruments | Monetary, duration, credit | label | Trading income (expense) on debt instruments | IAS 1.112 c Common practice documentation | The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)] ifrs-full | TradingIncomeExpenseOnDerivativeFinancialInstruments | Monetary, duration, credit | label | Trading income (expense) on derivative financial instruments | IAS 1.112 c Common practice documentation | The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)] ifrs-full | TradingIncomeExpenseOnEquityInstruments | Monetary, duration, credit | label | Trading income (expense) on equity instruments | IAS 1.112 c Common practice documentation | The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)] ifrs-full | TradingIncomeExpenseOnForeignExchangeContracts | Monetary, duration, credit | label | Trading income (expense) on foreign exchange contracts | IAS 1.112 c Common practice documentation | The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] ifrs-full | TradingSecuritiesMember | Member | label | Trading securities [member] | IFRS 7.6 Example, IFRS 7.IG40B Example documentation | This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are 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. [Refer: Classes of financial instruments [domain]] ifrs-full | TransactionPriceAllocatedToRemainingPerformanceObligations | Monetary, instant, credit | label | Transaction price allocated to remaining performance obligations | IFRS 15.120 a Disclosure documentation | The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [domain]] ifrs-full | TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis | Axis | label | Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis] | IFRS 3.B64 l Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain | Domain [default] | label | Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain] | IFRS 3.B64 l Disclosure documentation | This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Total for all business combinations [member]] ifrs-full | TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition | Monetary, duration | label | Transfer between financial liabilities and equity attributable to change in redemption prohibition | IFRIC 2.13 Disclosure documentation | The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition. ifrs-full | TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty | Monetary, duration, debit | label | Transfer from investment property under construction or development, investment property | IAS 40.76 Common practice, IAS 40.79 d Common practice documentation | The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] ifrs-full | TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty | Monetary, duration, debit | label | Transfer from (to) inventories and owner-occupied property, investment property | IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure documentation | The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property] ifrs-full | TransfersFromToOtherRetirementBenefitPlans | Monetary, duration, credit | label | Transfers from (to) other retirement benefit plans | IAS 26.35 b (x) Disclosure documentation | The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] ifrs-full | TransfersIntoLevel3OfFairValueHierarchyAssets | Monetary, duration, debit | label | Transfers into Level 3 of fair value hierarchy, assets | IFRS 13.93 e (iv) Disclosure documentation | The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | Monetary, duration, credit | label | Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 e (iv) Disclosure documentation | The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full | TransfersIntoLevel3OfFairValueHierarchyLiabilities | Monetary, duration, credit | label | Transfers into Level 3 of fair value hierarchy, liabilities | IFRS 13.93 e (iv) Disclosure documentation | The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | TransfersOfCumulativeGainLossWithinEquity | Monetary, duration | label | Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income | IFRS 7.10 c Disclosure documentation | The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss] ifrs-full | TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions | Monetary, duration | label | Transfers of research and development from entity, related party transactions | IAS 24.21 e Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions | Monetary, duration | label | Transfers of research and development to entity, related party transactions | IAS 24.21 e Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | Monetary, duration | label | Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | Monetary, duration | label | Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | Monetary, duration | label | Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | Monetary, duration | label | Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | Monetary, duration | label | Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | Monetary, duration | label | Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period | IFRS 13.93 c Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyAssets | (Monetary), duration, credit | label | Transfers out of Level 3 of fair value hierarchy, assets | IFRS 13.93 e (iv) Disclosure negatedLabel | Transfers out of Level 3 of fair value hierarchy, assets documentation | The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | (Monetary), duration, debit | label | Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments | IFRS 13.93 e (iv) Disclosure negatedLabel | Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments documentation | The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyLiabilities | (Monetary), duration, debit | label | Transfers out of Level 3 of fair value hierarchy, liabilities | IFRS 13.93 e (iv) Disclosure negatedLabel | Transfers out of Level 3 of fair value hierarchy, liabilities documentation | The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] ifrs-full | TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions | Monetary, duration | label | Transfers under finance agreements from entity, related party transactions | IAS 24.21 g Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] ifrs-full | TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions | Monetary, duration | label | Transfers under finance agreements to entity, related party transactions | IAS 24.21 g Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] ifrs-full | TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions | Monetary, duration | label | Transfers under licence agreements from entity, related party transactions | IAS 24.21 f Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]] ifrs-full | TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions | Monetary, duration | label | Transfers under licence agreements to entity, related party transactions | IAS 24.21 f Example commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of transfers under licence agreements to the entity in related party transactions. [Refer:

Total for all related parties [member]] ifrs-full | TransportationExpense | Monetary, duration, debit | label | Transportation expense | IAS 1.112 c Common practice documentation | The amount of expense arising from transportation services. ifrs-full | TravelExpense | Monetary, duration, debit | label | Travel expense | IAS 1.112 c Common practice documentation | The amount of expense arising from travel. ifrs-full | TreasuryShares | (Monetary), instant, debit | label | Treasury shares | IAS 1.78 e Example, IAS 32.34 Disclosure negatedLabel | Treasury shares documentation | An entity’s own equity instruments, held by the entity or other members of the consolidated group. ifrs-full | TreasurySharesMember | Member | label | Treasury shares [member] | IAS 1.106 Disclosure documentation | This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. ifrs-full | TwelvemonthExpectedCreditLossesMember | Member | label | 12-month expected credit losses [member] | IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure documentation | This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [domain]; Lifetime expected credit losses [member]] ifrs-full | TwoYearsBeforeReportingYearMember | Member | label | Two years before reporting year [member] | IFRS 17.130 Disclosure documentation | This member stands for a year that ended two years before the end of the reporting year. ifrs-full | TypeOfMeasurementOfExpectedCreditLossesAxis | Axis | label | Type of measurement of expected credit losses [axis] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypeOfMeasurementOfExpectedCreditLossesDomain | Domain [default] | label | Type of measurement of expected credit losses [domain] | IFRS 7.35H Disclosure, IFRS 7.35M Disclosure documentation | This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used. ifrs-full | TypesOfAntidilutiveInstrumentsAxis | Axis | label | Types of antidilutive instruments [axis] | IAS 33.70 c Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfAntidilutiveInstrumentsDomain | Domain [default] | label | Types of antidilutive instruments [domain] | IAS 33.70 c Disclosure documentation | This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the “Types of antidilutive instruments” axis if no other member is used. ifrs-full | TypesOfContractsAxis | Axis | label | Types of contracts [axis] | IFRS 15.B89 d Example, IFRS 17.96 a Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfContractsDomain | Domain [default] | label | Types of contracts [domain] | IFRS 15.B89 d Example, IFRS 17.96 a Example documentation | This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used. ifrs-full | TypesOfCustomersAxis | Axis | label | Types of customers [axis] | IFRS 15.B89 c Example documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfCustomersDomain | Domain [default] | label | Types of customers [domain] | IFRS 15.B89 c Example documentation | This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used. ifrs-full | TypesOfFinancialAssetsAxis | Axis | label | Types of financial assets [axis] | IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfFinancialAssetsDomain | Domain [default] | label | Types of financial assets [domain] | IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation | This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets] ifrs-full | TypesOfFinancialLiabilitiesAxis | Axis | label | Types of financial liabilities [axis] | IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfFinancialLiabilitiesDomain | Domain [default] | label | Types of financial liabilities [domain] | IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure documentation | This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets] ifrs-full | TypesOfHedgesAxis | Axis | label | Types of hedges [axis] | IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfHedgesDomain | Domain [default] | label | Types of hedges [domain] | IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure documentation | This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used. ifrs-full | TypesOfInterestRatesAxis | Axis | label | Types of interest rates [axis] | IFRS 7.39 Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfInterestRatesDomain | Domain [default] | label | Types of interest rates [domain] | IFRS 7.39 Common practice documentation | This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]] ifrs-full | TypesOfInvestmentPropertyAxis | Axis | label | Types of investment property [axis] | IAS 1.112 c Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfInvestmentPropertyDomain | Domain [default] | label | Types of investment property [domain] | IAS 1.112 c Common practice documentation | This member stands for the standard value for the “Types of investment property” axis if no other member is used. ifrs-full | TypesOfNoncurrentLiabilitiesWithCovenantsAxis | Axis | label | Types of non-current liabilities with covenants [axis] | IAS 1.76ZA Disclosure documentation | 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. ifrs-full | TypesOfNoncurrentLiabilitiesWithCovenantsDomain | Domain [default] | label | Types of non-current liabilities with covenants [domain] | IAS 1.76ZA Disclosure documentation | 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. ifrs-full | TypesOfRateregulatedActivitiesAxis | Axis | label | Types of rate-regulated activities [axis] | IFRS 14.30 Disclosure, IFRS 14.33 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfRateregulatedActivitiesDomain | Domain [default] | label | Types of rate-regulated activities [domain] | IFRS 14.30 Disclosure, IFRS 14.33 Disclosure documentation | This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used. ifrs-full | TypesOfRisksAxis | Axis | label | Types of risks [axis] | Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfRisksDomain | Domain [default] | label | Types of risks [domain] | Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure documentation | This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used. ifrs-full | TypesOfSharebasedPaymentArrangementsAxis | Axis | label | Types of share-based payment arrangements [axis] | IFRS 2.45 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | TypesOfSharebasedPaymentArrangementsDomain | Domain [default] | label | Types of share-based payment arrangements [domain] | IFRS 2.45 Disclosure documentation | This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used. ifrs-full | UMTSLicencesMember | Member | label | UMTS licences [member] | IAS 38.119 Common practice documentation | This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises] ifrs-full | UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis | True/False | label | Unadjusted comparative information has been prepared on different basis | IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis. ifrs-full | UnallocatedAmountsMember | Member | label | Unallocated amounts [member] | IFRS 8.28 Example, IFRS 8.IG4 Example documentation | This member stands for items that have not been allocated to operating segments. ifrs-full | UnallocatedGoodwill | Monetary, instant, debit | label | Unallocated goodwill | IAS 36.133 Disclosure documentation | The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] ifrs-full | UnconsolidatedStructuredEntitiesAxis | Axis | label | Unconsolidated structured entities [axis] | IFRS 12.B4 e Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis | Axis | label | Unconsolidated structured entities controlled by investment entity [axis] | IFRS 12.19F Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain | Domain [default] | label | Unconsolidated structured entities controlled by investment entity [domain] | IFRS 12.19F Disclosure documentation | This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] ifrs-full | UnconsolidatedStructuredEntitiesDomain | Domain [default] | label | Unconsolidated structured entities [domain] | IFRS 12.B4 e Disclosure documentation | This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used. ifrs-full | UnconsolidatedStructuredEntitiesMember | Member | label | Total for all unconsolidated structured entities [member] | IFRS 12.B4 e Disclosure documentation | This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] ifrs-full | UnconsolidatedSubsidiariesAxis | Axis | label | Unconsolidated subsidiaries [axis] | IFRS 12.19B Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember | Member | label | Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member] | IFRS 12.19C Disclosure documentation | This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | UnconsolidatedSubsidiariesDomain | Domain [default] | label | Unconsolidated subsidiaries [domain] | IFRS 12.19B Disclosure documentation | This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used. ifrs-full | UnconsolidatedSubsidiariesMember | Member | label | Unconsolidated subsidiaries [member] | IFRS 12.19B Disclosure documentation | This member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] ifrs-full | UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember | Member | label | Unconsolidated subsidiaries that investment entity controls directly [member] | IFRS 12.19B Disclosure documentation | This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] ifrs-full | UndatedSubordinatedLiabilities | Monetary, instant, credit | label | Undated subordinated liabilities | IAS 1.112 c Common practice documentation | The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities] ifrs-full | UnderlyingEquityInstrumentAndDepositaryReceiptsAxis | Axis | label | Underlying equity instrument and depositary receipts [axis] | IAS 1.112 c Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | UnderlyingEquityInstrumentAndDepositaryReceiptsDomain | Domain [default] | label | Underlying equity instrument and depositary receipts [domain] | IAS 1.112 c Common practice documentation | This member stands for the standard value for the “Underlying equity instrument and depositary receipts” axis if no other member is used. ifrs-full | UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets | Monetary, instant, credit | label | Undiscounted cash outflow required to repurchase derecognised financial assets | IFRS 7.42E d Disclosure documentation | The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-full | UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised | Monetary, duration, credit | label | Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised | IFRS 7.35H c Disclosure documentation | The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired. ifrs-full | UndiscountedFinanceLeasePaymentsToBeReceived | Monetary, instant, debit | label | Undiscounted finance lease payments to be received | IFRS 16.94 Disclosure documentation | The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | UndiscountedOperatingLeasePaymentsToBeReceived | Monetary, instant, debit | label | Undiscounted operating lease payments to be received | IFRS 16.97 Disclosure documentation | The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. ifrs-full | UndrawnBorrowingFacilities | Monetary, instant, credit | label | Undrawn borrowing facilities | IAS 7.50 a Example documentation | The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] ifrs-full | UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable | (Monetary), instant, credit | label | Unearned finance income relating to finance lease payments receivable | IFRS 16.94 Disclosure negatedLabel | Unearned finance income relating to finance lease payments receivable documentation | The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income] ifrs-full | UnitsOfProductionMethodMember | Member | label | Units of production method [member] | IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure documentation | This member stands for the units of production method of depreciation or amortisation. ifrs-full | UnobservableInputsAxis | Axis | label | Unobservable inputs [axis] | IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | UnobservableInputsDomain | Domain [default] | label | Unobservable inputs [domain] | IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice documentation | This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used. ifrs-full | UnratedCreditExposures | Monetary, instant | label | Unrated credit exposures | Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure] ifrs-full | UnrealisedForeignExchangeGainsLossesMember | Member | label | Unrealised foreign exchange gains (losses) [member] | IAS 12.81 g Common practice documentation | This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised. ifrs-full | UnrecognisedShareOfLossesOfAssociates | Monetary, duration, debit | label | Unrecognised share of losses of associates | IFRS 12.22 c Disclosure documentation | The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]] ifrs-full | UnrecognisedShareOfLossesOfJointVentures | Monetary, duration, debit | label | Unrecognised share of losses of joint ventures | IFRS 12.22 c Disclosure documentation | The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]] ifrs-full | UnsecuredBankLoansReceived | Monetary, instant, credit | label | Unsecured bank loans received | IAS 1.112 c Common practice documentation | The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received] ifrs-full | UnusedProvisionReversedOtherProvisions | (Monetary), duration, debit | label | Unused provision reversed, other provisions | IAS 37.84 d Disclosure negatedLabel | Unused provision reversed, other provisions documentation | The amount reversed for unused other provisions. [Refer: Other provisions] ifrs-full | UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised | Monetary, instant | label | Unused tax credits for which no deferred tax asset recognised | IAS 12.81 e Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] ifrs-full | UnusedTaxCreditsMember | Member | label | Unused tax credits [member] | IAS 12.81 g Disclosure documentation | This member stands for tax credits that have been received and are carried forward for use against future taxable profit. ifrs-full | UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised | Monetary, instant | label | Unused tax losses for which no deferred tax asset recognised | IAS 12.81 e Disclosure commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] ifrs-full | UnusedTaxLossesMember | Member | label | Unused tax losses [member] | IAS 12.81 g Disclosure documentation | This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost | Duration | label | Useful life measured as period of time, biological assets, at cost | IAS 41.54 e Disclosure documentation | The useful life, measured as period of time, used for biological assets. [Refer: Biological assets] ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill | Duration | label | Useful life measured as period of time, intangible assets other than goodwill | IAS 38.118 a Disclosure documentation | The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel | Duration | label | Useful life measured as period of time, investment property, cost model | IAS 40.79 b Disclosure documentation | The useful life, measured as period of time, used for investment property. [Refer: Investment property] ifrs-full | UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment | Duration | label | Useful life measured as period of time, property, plant and equipment | IAS 16.73 c Disclosure documentation | The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost | Decimal, duration | label | Useful life measured in production or other similar units, biological assets, at cost | IAS 41.54 e Disclosure documentation | The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets] ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill | Decimal, duration | label | Useful life measured in production or other similar units, intangible assets other than goodwill | IAS 38.118 a Disclosure documentation | The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment | Decimal, duration | label | Useful life measured in production or other similar units, property, plant and equipment | IAS 16.73 c Disclosure documentation | The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full | UtilisationAllowanceAccountForCreditLossesOfFinancialAssets | (Monetary), duration, debit | label | Utilisation, allowance account for credit losses of financial assets | Expired 2023-01-01 IFRS 7.16 Common practice negatedLabel | Utilisation, allowance account for credit losses of financial assets commentaryGuidance | This element should be used to tag non-restated comparative information only. documentation | The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] ifrs-full | UtilitiesExpense | Monetary, duration, debit | label | Utilities expense | IAS 1.112 c Common practice documentation | The amount of expense arising from purchased utilities. ifrs-full | ValuationApproachDomain | Domain | label | Valuation approach [domain] | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure documentation | This member stands for the valuation approach used. ifrs-full | ValuationTechniquesUsedInFairValueMeasurementAssets | List | label | Valuation techniques used in fair value measurement, assets | IFRS 13.93 d Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which valuation techniques are used for the fair value measurement of assets. ifrs-full | ValuationTechniquesUsedInFairValueMeasurementAxis | Axis | label | Valuation techniques used in fair value measurement [axis] | IFRS 13.93 d Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | ValuationTechniquesUsedInFairValueMeasurementDomain | Domain [default] | label | Valuation techniques used in fair value measurement [domain] | IFRS 13.93 d Disclosure documentation | This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]] ifrs-full | ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments | List | label | Valuation techniques used in fair value measurement, entity’s own equity instruments | IFRS 13.93 d Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which valuation techniques are used for the fair value measurement of the entity’s own equity instruments. ifrs-full | ValuationTechniquesUsedInFairValueMeasurementLiabilities | List | label | Valuation techniques used in fair value measurement, liabilities | IFRS 13.93 d Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which valuation techniques are used for the fair value measurement of liabilities. ifrs-full | ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal | List | label | Valuation techniques used to measure fair value less costs of disposal | IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure commentaryGuidance | When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation | Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units). ifrs-full | ValueAddedTaxPayables | Monetary, instant, credit | label | Value added tax payables | IAS 1.78 Common practice documentation | The amount of payables related to a value added tax. ifrs-full | ValueAddedTaxReceivables | Monetary, instant, debit | label | Value added tax receivables | IAS 1.78 b Common practice documentation | The amount of receivables related to a value added tax. ifrs-full | ValueAtRisk | Monetary, instant | label | Value at risk | IFRS 7.41 Common practice commentaryGuidance | A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] documentation | The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon. ifrs-full | ValueInUseMember | Member | label | Value in use [member] | IAS 36.130 e Disclosure documentation | This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. ifrs-full | ValueOfBusinessAcquiredMember | Member | label | Value of business acquired [member] | IAS 38.119 Common practice documentation | This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Total for all business combinations [member]] ifrs-full | Vehicles | Monetary, instant, debit | label | Vehicles | IAS 16.37 Common practice totalLabel | Total vehicles documentation | 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] ifrs-full | VehiclesAbstract | | label | Vehicles [abstract] | ifrs-full | VehiclesMember | Member | label | Vehicles [member] | IAS 16.37 Common practice documentation | This member stands for a class 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] ifrs-full | VoluntaryChangesInAccountingPolicyAxis | Axis | label | Voluntary changes in accounting policy [axis] | IAS 8.29 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | VoluntaryChangesInAccountingPolicyDomain | Domain [default] | label | Voluntary changes in accounting policy [domain] | IAS 8.29 Disclosure documentation | This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used. ifrs-full | WagesAndSalaries | Monetary, duration, debit | label | Wages and salaries | IAS 19.9 Common practice documentation | A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] ifrs-full | WarrantLiability | Monetary, instant, credit | label | Warrant liability | IAS 1.55 Common practice documentation | The amount of warrant liabilities. ifrs-full | WarrantReserve | Monetary, instant, credit | label | Warrant reserve | IAS 1.78 e Common practice documentation | 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] ifrs-full | WarrantReserveMember | Member | label | Warrant reserve [member] | IAS 1.108 Common practice documentation | This member stands for 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 [member]] ifrs-full | WarrantsMember | Member | label | Warrants [member] | IAS 33.70 c Common practice documentation | This member stands for warrants. ifrs-full | WarrantyContingentLiabilityMember | Member | label | Warranty contingent liability [member] | IAS 37.88 Example documentation | This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]] ifrs-full | WarrantyProvision | Monetary, instant, credit | label | Warranty provision | IAS 37 – Example 1 Warranties Example, IAS 37.87 Example totalLabel | Total warranty provision documentation | The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] ifrs-full | WarrantyProvisionAbstract | | label | Warranty provision [abstract] | ifrs-full | WarrantyProvisionMember | Member | label | Warranty provision [member] | IAS 37 – Example 1 Warranties Example, IAS 37.87 Example documentation | This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]] ifrs-full | WeightedAverageCostMember | Member | label | Weighted average cost [member] | IAS 2.36 a Disclosure documentation | This member stands for the weighted average cost formula method of inventory measurement. ifrs-full | WeightedAverageCostOfCapitalMeasurementInputMember | Member | label | Weighted average cost of capital, measurement input [member] | IFRS 13.93 d Example, IFRS 13.IE63 Example documentation | This member stands for the weighted average cost of capital used as a measurement input. ifrs-full | WeightedAverageDurationOfDefinedBenefitObligation2019 | Duration | label | Weighted average duration of defined benefit obligation | IAS 19.147 c Disclosure documentation | The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement | IFRS 2.45 Common practice documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | IFRS 2.45 Common practice documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments expired in share-based payment arrangement | IFRS 2.45 Common practice documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement | IFRS 2.45 Common practice documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments granted in share-based payment arrangement | IFRS 2.45 Common practice documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | IFRS 2.45 Common practice periodEndLabel | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period periodStartLabel | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period documentation | The weighted average exercise price of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options exercisable in share-based payment arrangement | IFRS 2.45 b (vii) Disclosure documentation | The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options exercised in share-based payment arrangement | IFRS 2.45 b (iv) Disclosure documentation | The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options expired in share-based payment arrangement | IFRS 2.45 b (v) Disclosure documentation | The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options forfeited in share-based payment arrangement | IFRS 2.45 b (iii) Disclosure documentation | The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options granted in share-based payment arrangement | IFRS 2.45 b (ii) Disclosure documentation | The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 | Per share | label | Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | IFRS 2.45 c Disclosure documentation | The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]] ifrs-full | WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 | Per share | label | Weighted average exercise price of share options outstanding in share-based payment arrangement | IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure periodEndLabel | Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period periodStartLabel | Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period documentation | The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] ifrs-full | WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted | Monetary, instant, credit | label | Weighted average fair value at measurement date, other equity instruments granted | IFRS 2.47 b Disclosure documentation | The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer:

Weighted average [member]] ifrs-full | WeightedAverageFairValueAtMeasurementDateShareOptionsGranted | Monetary, instant, credit | label | Weighted average fair value at measurement date, share options granted | IFRS 2.47 a Disclosure documentation | The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] ifrs-full | WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 | Percent | label | Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 | IFRS 16.C12 a Disclosure documentation | The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. ifrs-full | WeightedAverageMember | Member | label | Weighted average [member] | IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice documentation | This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average. ifrs-full | WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares | Shares | label | Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares] ifrs-full | WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares | Shares | label | Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | IAS 33.A14 Common practice documentation | The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares] ifrs-full | WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract | | label | Weighted average number of participating equity instruments other than ordinary shares [abstract] | ifrs-full | WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 | Duration | label | Weighted average remaining contractual life of outstanding share options | IFRS 2.45 d Disclosure documentation | The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] ifrs-full | WeightedAverageSharePrice2019 | Per share | label | Weighted average share price | IFRS 2.45 c Disclosure documentation | The weighted average share price. [Refer: Weighted average [member]] ifrs-full | WeightedAverageSharePriceShareOptionsGranted2019 | Per share | label | Weighted average share price, share options granted | IFRS 2.47 a (i) Disclosure documentation | The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] ifrs-full | WeightedAverageShares | Shares | label | Weighted average number of ordinary shares used in calculating basic earnings per share | IAS 33.70 b Disclosure documentation | The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. ifrs-full | WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract | | label | Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract] | ifrs-full | WhollyOrPartlyFundedDefinedBenefitPlansMember | Member | label | Wholly or partly funded defined benefit plans [member] | IAS 19.138 e Example documentation | This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | WhollyUnfundedDefinedBenefitPlansMember | Member | label | Wholly unfunded defined benefit plans [member] | IAS 19.138 e Example documentation | This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full | WorkInProgress | Monetary, instant, debit | label | Current work in progress | IAS 1.78 c Example, IAS 2.37 Common practice documentation | 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] ifrs-full | WritedownsReversalsOfInventories | Monetary, duration, debit | label | Write-downs (reversals of write-downs) of inventories | IAS 1.98 a Disclosure netLabel | Net write-downs (reversals of write-downs) of inventories documentation | The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] ifrs-full | WritedownsReversalsOfPropertyPlantAndEquipment | Monetary, duration | label | Write-downs (reversals of write-downs) of property, plant and equipment | IAS 1.98 a Disclosure netLabel | Net write-downs (reversals of write-downs) of property, plant and equipment commentaryGuidance | A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation | 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] ifrs-full | WritedownsReversalsOfWritedownsOfInventoriesAbstract | | label | Write-downs (reversals of write-downs) of inventories [abstract] | ifrs-full | WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract | | label | Write-downs (reversals of write-downs) of property, plant and equipment [abstract] | ifrs-full | WrittenPutOptionsMember | Member | label | Written put options [member] | IFRS 7.B33 Example, IFRS 7.IG40B Example documentation | This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]] ifrs-full | YearsOfInsuranceClaimAxis | Axis | label | Years of insurance claim [axis] | IFRS 17.130 Disclosure documentation | The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full | YearsOfInsuranceClaimDomain | Domain [default] | label | Years of insurance claim [domain] | IFRS 17.130 Disclosure documentation | This member stands for all years of the insurance claims. It also represents the standard value for the “Years of insurance claim” axis if no other member is used. ifrs-full | YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems | Percent | label | Yield used to discount cash flows that do not vary based on returns on underlying items | IFRS 17.120 Disclosure documentation | The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity. ’ * * * ELI: http://data.europa.eu/eli/reg_del/2025/19/oj ISSN 1977-0677 (electronic edition) * * *