IFRS Text Blocks

(Public Company 20-Fs as of May 14, 2018)

IFRS Taxonomy | XML Infoset

# SEC Level Count Text Block Label Documentation
1 Level3DisclosureTextBlock 101 Disclosure of general information about financial statements [text block] ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
The entire disclosure for general information about financial statements.
2 Level3DisclosureTextBlock 126 Earnings per share [text block] ifrs-full:EarningsPerShareExplanatory
The disclosure of earnings per share.
3 Level3DisclosureTextBlock 30 Disclosure of notes and other explanatory information [text block] ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
The disclosure of notes and other explanatory information as part of a complete set of financial statements.
4 Level3DisclosureTextBlock 127 Disclosure of accounting judgements and estimates [text block] ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory
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]]
5 Level3DisclosureTextBlock 39 Disclosure of accrued expenses and other liabilities [text block] ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
6 Level3DisclosureTextBlock 41 Disclosure of allowance for credit losses [text block] ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory
The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
7 Level3DisclosureTextBlock 63 Disclosure of associates [text block] ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
The disclosure of associates. [Refer: Associates [member]]
8 Level3DisclosureTextBlock 31 Disclosure of auditors' remuneration [text block] ifrs-full:DisclosureOfAuditorsRemunerationExplanatory
The disclosure of compensation to the entity's auditors.
9 Level3DisclosureTextBlock 19 Disclosure of authorisation of financial statements [text block] ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory
The disclosure of the authorisation of financial statements for issue.
10 Level3DisclosureTextBlock 44 Disclosure of available-for-sale financial assets [text block] ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory
The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
11 Level3DisclosureTextBlock 72 Disclosure of basis of consolidation [text block] ifrs-full:DisclosureOfBasisOfConsolidationExplanatory
The disclosure of the basis used for consolidation.
12 Level3DisclosureTextBlock 123 Disclosure of basis of preparation of financial statements [text block] ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
The disclosure of the basis used for the preparation of the financial statements.
13 Level3DisclosureTextBlock 4 Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
14 Level3DisclosureTextBlock 134 Disclosure of borrowings [text block] ifrs-full:DisclosureOfBorrowingsExplanatory
The disclosure of borrowings. [Refer: Borrowings]
15 Level3DisclosureTextBlock 84 Disclosure of business combinations [text block] ifrs-full:DisclosureOfBusinessCombinationsExplanatory
The entire disclosure for business combinations.
16 Level3DisclosureTextBlock 9 Disclosure of cash and bank balances at central banks [text block] ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory
The disclosure of cash and bank balances at central banks.
17 Level3DisclosureTextBlock 166 Disclosure of cash and cash equivalents [text block] ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory
The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
18 Level3DisclosureTextBlock 62 Disclosure of cash flow statement [text block] ifrs-full:DisclosureOfCashFlowStatementExplanatory
The entire disclosure for a statement of cash flows.
19 Level3DisclosureTextBlock 20 Disclosure of changes in accounting policies [text block] ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory
The disclosure of changes made to accounting policies by the entity.
20 Level3DisclosureTextBlock 30 Disclosure of changes in accounting policies, accounting estimates and errors [text block] ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
The entire disclosure for changes in accounting policies, accounting estimates and errors.
21 Level3DisclosureTextBlock 23 Disclosure of collateral [text block] ifrs-full:DisclosureOfCollateralExplanatory
The disclosure of assets and liabilities used as collateral.
22 Level3DisclosureTextBlock 3 Disclosure of claims and benefits paid [text block] ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory
The disclosure of claims and benefits paid to policyholders.
23 Level3DisclosureTextBlock 96 Disclosure of commitments [text block] ifrs-full:DisclosureOfCommitmentsExplanatory
The disclosure of commitments.
24 Level3DisclosureTextBlock 133 Disclosure of commitments and contingent liabilities [text block] ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
25 Level3DisclosureTextBlock 61 Disclosure of contingent liabilities [text block] ifrs-full:DisclosureOfContingentLiabilitiesExplanatory
The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
26 Level3DisclosureTextBlock 31 Disclosure of cost of sales [text block] ifrs-full:DisclosureOfCostOfSalesExplanatory
The disclosure of the cost of sales. [Refer: Cost of sales]
27 Level3DisclosureTextBlock 23 Disclosure of credit risk [text block] ifrs-full:DisclosureOfCreditRiskExplanatory
The disclosure of credit risk. [Refer: Credit risk [member]]
28 Level3DisclosureTextBlock 41 Disclosure of debt instruments [text block] ifrs-full:DisclosureOfDebtSecuritiesExplanatory
The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
29 Level3DisclosureTextBlock 4 Disclosure of deferred acquisition costs arising from insurance contracts [text block] ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
30 Level3DisclosureTextBlock 29 Disclosure of deferred income [text block] ifrs-full:DisclosureOfDeferredIncomeExplanatory
The disclosure of deferred income. [Refer: Deferred income]
31 Level3DisclosureTextBlock 142 Disclosure of deferred taxes [text block] ifrs-full:DisclosureOfDeferredTaxesExplanatory
The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
32 Level3DisclosureTextBlock 14 Disclosure of deposits from banks [text block] ifrs-full:DisclosureOfDepositsFromBanksExplanatory
The disclosure of deposits from banks. [Refer: Deposits from banks]
33 Level3DisclosureTextBlock 20 Disclosure of deposits from customers [text block] ifrs-full:DisclosureOfDepositsFromCustomersExplanatory
The disclosure of deposits from customers. [Refer: Deposits from customers]
34 Level3DisclosureTextBlock 43 Disclosure of depreciation and amortisation expense [text block] ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory
The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
35 Level3DisclosureTextBlock 85 Disclosure of derivative financial instruments [text block] ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory
The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
36 Level3DisclosureTextBlock 29 Disclosure of discontinued operations [text block] ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory
The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
37 Level3DisclosureTextBlock 84 Disclosure of dividends [text block] ifrs-full:DisclosureOfDividendsExplanatory
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.
38 Level3DisclosureTextBlock 183 Disclosure of earnings per share [text block] ifrs-full:DisclosureOfEarningsPerShareExplanatory
The entire disclosure for earnings per share.
39 Level3DisclosureTextBlock 59 Disclosure of effect of changes in foreign exchange rates [text block] ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
The entire disclosure for the effect of changes in foreign exchange rates.
40 Level3DisclosureTextBlock 156 Disclosure of employee benefits [text block] ifrs-full:DisclosureOfEmployeeBenefitsExplanatory
The entire disclosure for employee benefits.
41 Level3DisclosureTextBlock 181 Disclosure of entity's operating segments [text block] ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory
The entire disclosure for operating segments.
42 Level3DisclosureTextBlock 165 Disclosure of events after reporting period [text block] ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory
The entire disclosure for events after the reporting period.
43 Level3DisclosureTextBlock 42 Disclosure of expenses [text block] ifrs-full:DisclosureOfExpensesExplanatory
The disclosure of expenses.
44 Level3DisclosureTextBlock 49 Disclosure of expenses by nature [text block] ifrs-full:DisclosureOfExpensesByNatureExplanatory
The disclosure of expenses by nature. [Refer: Expenses, by nature]
45 Level3DisclosureTextBlock 19 Disclosure of exploration and evaluation assets [text block] ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory
The entire disclosure for exploration and evaluation assets.
46 Level3DisclosureTextBlock 68 Disclosure of fair value measurement [text block] ifrs-full:DisclosureOfFairValueMeasurementExplanatory
The entire disclosure for fair value measurement.
47 Level3DisclosureTextBlock 74 Disclosure of fair value of financial instruments [text block] ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory
The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
48 Level3DisclosureTextBlock 16 Disclosure of fee and commission income (expense) [text block] ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory
The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
49 Level3DisclosureTextBlock 49 Disclosure of finance cost [text block] ifrs-full:DisclosureOfFinanceCostExplanatory
The disclosure of finance cost. [Refer: Finance costs]
50 Level3DisclosureTextBlock 105 Disclosure of finance income (cost) [text block] ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory
The disclosure of finance income (cost). [Refer: Finance income (cost)]
51 Level3DisclosureTextBlock 26 Disclosure of finance income [text block] ifrs-full:DisclosureOfFinanceIncomeExplanatory
The disclosure of finance income. [Refer: Finance income]
52 Level3DisclosureTextBlock 11 Disclosure of financial assets held for trading [text block] ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory
The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
53 Level3DisclosureTextBlock 159 Disclosure of financial instruments [text block] ifrs-full:DisclosureOfFinancialInstrumentsExplanatory
The entire disclosure for financial instruments.
54 Level3DisclosureTextBlock 27 Disclosure of financial instruments at fair value through profit or loss [text block] ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
55 Level3DisclosureTextBlock 8 Disclosure of financial instruments designated at fair value through profit or loss [text block] ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
56 Level3DisclosureTextBlock 5 Disclosure of financial instruments held for trading [text block] ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
57 Level3DisclosureTextBlock 6 Disclosure of financial liabilities held for trading [text block] ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
58 Level3DisclosureTextBlock 119 Disclosure of financial risk management [text block] ifrs-full:DisclosureOfFinancialRiskManagementExplanatory
The disclosure of the entity's financial risk management practices and policies.
59 Level3DisclosureTextBlock 6 Disclosure of first-time adoption [text block] ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory
The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
60 Level3DisclosureTextBlock 67 Disclosure of general and administrative expense [text block] ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory
The disclosure of general and administrative expenses. [Refer: Administrative expenses]
61 Level3DisclosureTextBlock 14 Disclosure of going concern [text block] ifrs-full:DisclosureOfGoingConcernExplanatory
The disclosure of the entity's ability to continue as a going concern.
62 Level3DisclosureTextBlock 73 Disclosure of goodwill [text block] ifrs-full:DisclosureOfGoodwillExplanatory
The disclosure of goodwill. [Refer: Goodwill]
63 Level3DisclosureTextBlock 13 Disclosure of government grants [text block] ifrs-full:DisclosureOfGovernmentGrantsExplanatory
The entire disclosure for government grants.
64 Level3DisclosureTextBlock 43 Disclosure of impairment of assets [text block] ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory
The entire disclosure for the impairment of assets.
65 Level3DisclosureTextBlock 238 Disclosure of income tax [text block] ifrs-full:DisclosureOfIncomeTaxExplanatory
The entire disclosure for income taxes.
66 Level3DisclosureTextBlock 28 Disclosure of information about employees [text block] ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory
The disclosure of information about employees.
67 Level3DisclosureTextBlock 98 Disclosure of information about key management personnel [text block] ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
68 Level3DisclosureTextBlock 10 Disclosure of insurance contracts [text block] ifrs-full:DisclosureOfInsuranceContractsExplanatory
The entire disclosure for insurance contracts.
69 Level3DisclosureTextBlock 6 Disclosure of insurance premium revenue [text block] ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory
The disclosure of insurance premium revenue. [Refer: Revenue]
70 Level3DisclosureTextBlock 143 Disclosure of intangible assets [text block] ifrs-full:DisclosureOfIntangibleAssetsExplanatory
The entire disclosure for intangible assets.
71 Level3DisclosureTextBlock 48 Disclosure of intangible assets and goodwill [text block] ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory
The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
72 Level3DisclosureTextBlock 20 Disclosure of interest expense [text block] ifrs-full:DisclosureOfInterestExpenseExplanatory
The disclosure of interest expense. [Refer: Interest expense]
73 Level3DisclosureTextBlock 20 Disclosure of interest income [text block] ifrs-full:DisclosureOfInterestIncomeExplanatory
The disclosure of interest income. [Refer: Interest income]
74 Level3DisclosureTextBlock 21 Disclosure of interest income (expense) [text block] ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory
The disclosure of interest income and expense. [Refer: Interest income (expense)]
75 Level3DisclosureTextBlock 145 Disclosure of inventories [text block] ifrs-full:DisclosureOfInventoriesExplanatory
The entire disclosure for inventories.
76 Level3DisclosureTextBlock 2 Disclosure of investment contracts liabilities [text block] ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory
The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
77 Level3DisclosureTextBlock 34 Disclosure of investment property [text block] ifrs-full:DisclosureOfInvestmentPropertyExplanatory
The entire disclosure for investment property.
78 Level3DisclosureTextBlock 64 Disclosure of investments accounted for using equity method [text block] ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
79 Level3DisclosureTextBlock 18 Disclosure of investments other than investments accounted for using equity method [text block] ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
80 Level3DisclosureTextBlock 56 Disclosure of issued capital [text block] ifrs-full:DisclosureOfIssuedCapitalExplanatory
The disclosure of issued capital. [Refer: Issued capital]
81 Level3DisclosureTextBlock 45 Disclosure of joint ventures [text block] ifrs-full:DisclosureOfJointVenturesExplanatory
The disclosure of joint ventures. [Refer: Joint ventures [member]]
82 Level3DisclosureTextBlock 11 Disclosure of lease prepayments [text block] ifrs-full:DisclosureOfLeasePrepaymentsExplanatory
The disclosure of lease prepayments. [Refer: Prepayments]
83 Level3DisclosureTextBlock 61 Disclosure of leases [text block] ifrs-full:DisclosureOfLeasesExplanatory
The entire disclosure for leases.
84 Level3DisclosureTextBlock 19 Disclosure of liquidity risk [text block] ifrs-full:DisclosureOfLiquidityRiskExplanatory
The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
85 Level3DisclosureTextBlock 20 Disclosure of loans and advances to banks [text block] ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory
The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
86 Level3DisclosureTextBlock 21 Disclosure of loans and advances to customers [text block] ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory
The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
87 Level3DisclosureTextBlock 22 Disclosure of market risk [text block] ifrs-full:DisclosureOfMarketRiskExplanatory
The disclosure of market risk. [Refer: Market risk [member]]
88 Level3DisclosureTextBlock 0 Disclosure of net asset value attributable to unit-holders [text block] ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory
The disclosure of the net asset value attributable to unit-holders.
89 Level3DisclosureTextBlock 57 Disclosure of non-controlling interests [text block] ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory
The disclosure of non-controlling interests. [Refer: Non-controlling interests]
90 Level3DisclosureTextBlock 41 Disclosure of non-current assets held for sale and discontinued operations [text block] ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
The entire disclosure for non-current assets held for sale and discontinued operations.
91 Level3DisclosureTextBlock 29 Disclosure of non-current assets or disposal groups classified as held for sale [text block] ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
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]
92 Level3DisclosureTextBlock 47 Disclosure of objectives, policies and processes for managing capital [text block] ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
93 Level3DisclosureTextBlock 40 Disclosure of other assets [text block] ifrs-full:DisclosureOfOtherAssetsExplanatory
The disclosure of other assets. [Refer: Other assets]
94 Level3DisclosureTextBlock 23 Disclosure of other current assets [text block] ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory
The disclosure of other current assets. [Refer: Other current assets]
95 Level3DisclosureTextBlock 29 Disclosure of other current liabilities [text block] ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory
The disclosure of other current liabilities. [Refer: Other current liabilities]
96 Level3DisclosureTextBlock 39 Disclosure of other liabilities [text block] ifrs-full:DisclosureOfOtherLiabilitiesExplanatory
The disclosure of other liabilities. [Refer: Other liabilities]
97 Level3DisclosureTextBlock 25 Disclosure of other non-current liabilities [text block] ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory
The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
98 Level3DisclosureTextBlock 43 Disclosure of other operating expense [text block] ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory
The disclosure of other operating expense. [Refer: Other operating income (expense)]
99 Level3DisclosureTextBlock 77 Disclosure of other operating income (expense) [text block] ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory
The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
100 Level3DisclosureTextBlock 43 Disclosure of other operating income [text block] ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory
The disclosure of other operating income. [Refer: Other operating income (expense)]
101 Level3DisclosureTextBlock 29 Disclosure of prepayments and other assets [text block] ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory
The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
102 Level3DisclosureTextBlock 15 Disclosure of profit (loss) from operating activities [text block] ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory
The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
103 Level3DisclosureTextBlock 221 Disclosure of property, plant and equipment [text block] ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory
The entire disclosure for property, plant and equipment.
104 Level3DisclosureTextBlock 91 Disclosure of provisions [text block] ifrs-full:DisclosureOfProvisionsExplanatory
The disclosure of provisions. [Refer: Provisions]
105 Level3DisclosureTextBlock 1 Disclosure of reclassification of financial instruments [text block] ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
106 Level3DisclosureTextBlock 5 Disclosure of recognised revenue from construction contracts [text block] ifrs-full:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
The entire disclosure for revenue recognised from construction contracts.
107 Level3DisclosureTextBlock 5 Disclosure of reinsurance [text block] ifrs-full:DisclosureOfReinsuranceExplanatory
The disclosure of reinsurance.
108 Level3DisclosureTextBlock 220 Disclosure of related party [text block] ifrs-full:DisclosureOfRelatedPartyExplanatory
The entire disclosure for related parties.
109 Level3DisclosureTextBlock 10 Disclosure of repurchase and reverse repurchase agreements [text block] ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory
The disclosure of repurchase and reverse repurchase agreements.
110 Level3DisclosureTextBlock 25 Disclosure of research and development expense [text block] ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory
The disclosure of research and development expense. [Refer: Research and development expense]
111 Level3DisclosureTextBlock 66 Disclosure of reserves within equity [text block] ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory
The disclosure of reserves within equity. [Refer: Other reserves [member]]
112 Level3DisclosureTextBlock 27 Disclosure of restricted cash and cash equivalents [text block] ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory
The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
113 Level3DisclosureTextBlock 94 Disclosure of revenue [text block] ifrs-full:DisclosureOfRevenueExplanatory
The entire disclosure for revenue.
114 Level3DisclosureTextBlock 5 Disclosure of service concession arrangements [text block] ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory
The entire disclosure for service concession arrangements.
115 Level3DisclosureTextBlock 155 Disclosure of share capital, reserves and other equity interest [text block] ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
The entire disclosure for share capital, reserves and other equity interest.
116 Level3DisclosureTextBlock 125 Disclosure of share-based payment arrangements [text block] ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory
The entire disclosure for share-based payment arrangements.
117 Level3DisclosureTextBlock 13 Disclosure of subordinated liabilities [text block] ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory
The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
118 Level3DisclosureTextBlock 128 Disclosure of subsidiaries [text block] ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
119 Level3DisclosureTextBlock 221 Disclosure of significant accounting policies [text block] ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
The entire disclosure for significant accounting policies applied by the entity.
120 Level3DisclosureTextBlock 26 Disclosure of tax receivables and payables [text block] ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory
The disclosure of tax receivables and payables.
121 Level3DisclosureTextBlock 133 Disclosure of trade and other payables [text block] ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory
The disclosure of trade and other payables. [Refer: Trade and other payables]
122 Level3DisclosureTextBlock 160 Disclosure of trade and other receivables [text block] ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory
The disclosure of trade and other receivables. [Refer: Trade and other receivables]
123 Level3DisclosureTextBlock 4 Disclosure of trading income (expense) [text block] ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory
The disclosure of trading income (expense). [Refer: Trading income (expense)]
124 Level3DisclosureTextBlock 26 Disclosure of treasury shares [text block] ifrs-full:DisclosureOfTreasurySharesExplanatory
The disclosure of treasury shares. [Refer: Treasury shares]
125 Level2PolicyTextBlock 18 Description of accounting policy for available-for-sale financial assets [text block] ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory
The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
126 Level2PolicyTextBlock 6 Description of accounting policy for biological assets [text block] ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
The description of the entity's accounting policy for biological assets. [Refer: Biological assets]
127 Level2PolicyTextBlock 64 Description of accounting policy for borrowing costs [text block] ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
128 Level2PolicyTextBlock 49 Description of accounting policy for borrowings [text block] ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory
The description of the entity's accounting policy for borrowings. [Refer: Borrowings]
129 Level2PolicyTextBlock 70 Description of accounting policy for business combinations [text block] ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]
130 Level2PolicyTextBlock 33 Description of accounting policy for business combinations and goodwill [text block] ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
131 Level2PolicyTextBlock 24 Description of accounting policy for cash flows [text block] ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory
The description of the entity's accounting policy for cash flows.
132 Level2PolicyTextBlock 2 Description of accounting policy for collateral [text block] ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory
The description of the entity's accounting policy for collateral.
133 Level2PolicyTextBlock 12 Description of accounting policy for construction in progress [text block] ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory
The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]
134 Level2PolicyTextBlock 26 Description of accounting policy for contingent liabilities and contingent assets [text block] ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
135 Level2PolicyTextBlock 1 Description of accounting policy for customer acquisition costs [text block] ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
The description of the entity's accounting policy for costs related to acquisition of customers.
136 Level2PolicyTextBlock 6 Description of accounting policy for customer loyalty programmes [text block] ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
The description of the entity's accounting policy for customer loyalty programmes.
137 Level2PolicyTextBlock 18 Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory
The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
138 Level2PolicyTextBlock 3 Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
139 Level2PolicyTextBlock 33 Description of accounting policy for deferred income tax [text block] ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
140 Level2PolicyTextBlock 6 Description of accounting policy for depreciation expense [text block] ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]
141 Level2PolicyTextBlock 19 Description of accounting policy for derecognition of financial instruments [text block] ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory
The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
142 Level2PolicyTextBlock 53 Description of accounting policy for derivative financial instruments [text block] ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
143 Level2PolicyTextBlock 55 Description of accounting policy for derivative financial instruments and hedging [text block] ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
144 Level2PolicyTextBlock 143 Description of accounting policy for determining components of cash and cash equivalents [text block] ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
145 Level2PolicyTextBlock 13 Description of accounting policy for discontinued operations [text block] ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory
The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]
146 Level2PolicyTextBlock 48 Description of accounting policy for dividends [text block] ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory
The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
147 Level2PolicyTextBlock 135 Description of accounting policy for earnings per share [text block] ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
The description of the entity's accounting policy for earnings per share.
148 Level3DisclosureTextBlock 3 Description of accounting policy for emission rights [text block] ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory
The description of the entity's accounting policy for emission rights.
149 Level2PolicyTextBlock 188 Description of accounting policy for employee benefits [text block] ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
150 Level2PolicyTextBlock 9 Description of accounting policy for environment related expense [text block] ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
The description of the entity's accounting policy for environment related expense.
151 Level2PolicyTextBlock 20 Description of accounting policy for expenses [text block] ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory
The description of the entity's accounting policy for expenses.
152 Level2PolicyTextBlock 24 Description of accounting policy for exploration and evaluation expenditures [text block] ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
153 Level2PolicyTextBlock 58 Description of accounting policy for fair value measurement [text block] ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]
154 Level2PolicyTextBlock 8 Description of accounting policy for fee and commission income and expense [text block] ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]
155 Level2PolicyTextBlock 14 Description of accounting policy for finance costs [text block] ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory
The description of the entity's accounting policy for finance costs. [Refer: Finance costs]
156 Level2PolicyTextBlock 39 Description of accounting policy for finance income and costs [text block] ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]
157 Level2PolicyTextBlock 76 Description of accounting policy for financial assets [text block] ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
The description of the entity's accounting policy for financial assets. [Refer: Financial assets]
158 Level2PolicyTextBlock 26 Description of accounting policy for financial guarantees [text block] ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]
159 Level2PolicyTextBlock 141 Description of accounting policy for financial instruments [text block] ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
160 Level2PolicyTextBlock 11 Description of accounting policy for financial instruments at fair value through profit or loss [text block] ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
161 Level2PolicyTextBlock 52 Description of accounting policy for financial liabilities [text block] ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory
The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]
162 Level2PolicyTextBlock 214 Description of accounting policy for foreign currency translation [text block] ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
The description of the entity's accounting policy for foreign currency translation.
163 Level2PolicyTextBlock 43 Description of accounting policy for functional currency [text block] ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.
164 Level2PolicyTextBlock 59 Description of accounting policy for goodwill [text block] ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory
The description of the entity's accounting policy for goodwill. [Refer: Goodwill]
165 Level2PolicyTextBlock 60 Description of accounting policy for government grants [text block] ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants
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]
166 Level2PolicyTextBlock 16 Description of accounting policy for hedging [text block] ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory
The description of the entity's accounting policy for hedging.
167 Level2PolicyTextBlock 4 Description of accounting policy for held-to-maturity investments [text block] ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
168 Level2PolicyTextBlock 90 Description of accounting policy for impairment of assets [text block] ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
The description of the entity's accounting policy for the impairment of assets.
169 Level2PolicyTextBlock 45 Description of accounting policy for impairment of financial assets [text block] ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory
The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]
170 Level2PolicyTextBlock 102 Description of accounting policy for impairment of non-financial assets [text block] ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
171 Level2PolicyTextBlock 206 Description of accounting policy for income tax [text block] ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory
The description of the entity's accounting policy for income tax.
172 Level2PolicyTextBlock 15 Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts
The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]
173 Level2PolicyTextBlock 77 Description of accounting policy for intangible assets and goodwill [text block] ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
174 Level2PolicyTextBlock 107 Description of accounting policy for intangible assets other than goodwill [text block] ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
175 Level2PolicyTextBlock 22 Description of accounting policy for interest income and expense [text block] ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
The description of the entity's accounting policy for income and expense arising from interest.
176 Level2PolicyTextBlock 31 Description of accounting policy for investment in associates [text block] ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates
The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]
177 Level2PolicyTextBlock 49 Description of accounting policy for investment in associates and joint ventures [text block] ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
178 Level2PolicyTextBlock 19 Description of accounting policy for investments in joint ventures [text block] ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]
179 Level2PolicyTextBlock 38 Description of accounting policy for investment property [text block] ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory
The description of the entity's accounting policy for investment property. [Refer: Investment property]
180 Level2PolicyTextBlock 15 Description of accounting policy for investments other than investments accounted for using equity method [text block] ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
181 Level2PolicyTextBlock 68 Description of accounting policy for issued capital [text block] ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
The description of the entity's accounting policy for issued capital. [Refer: Issued capital]
182 Level2PolicyTextBlock 179 Description of accounting policy for leases [text block] ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory
The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
183 Level2PolicyTextBlock 16 Description of accounting policy for loans and receivables [text block] ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory
The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]
184 Level2PolicyTextBlock 137 Description of accounting policy for measuring inventories [text block] ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories
The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
185 Level2PolicyTextBlock 3 Description of accounting policy for mining assets [text block] ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory
The description of the entity's accounting policy for mining assets. [Refer: Mining assets]
186 Level2PolicyTextBlock 5 Description of accounting policy for mining rights [text block] ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory
The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]
187 Level2PolicyTextBlock 57 Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
188 Level2PolicyTextBlock 24 Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
189 Level2PolicyTextBlock 24 Description of accounting policy for offsetting of financial instruments [text block] ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
190 Level2PolicyTextBlock 2 Description of accounting policy for oil and gas assets [text block] ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]
191 Level2PolicyTextBlock 1 Description of accounting policy for programming assets [text block] ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
The description of the entity's accounting policy for programming assets. [Refer: Programming assets]
192 Level2PolicyTextBlock 227 Description of accounting policy for property, plant and equipment [text block] ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
193 Level2PolicyTextBlock 169 Description of accounting policy for provisions [text block] ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory
The description of the entity's accounting policy for provisions. [Refer: Provisions]
194 Level2PolicyTextBlock 5 Description of accounting policy for reclassification of financial instruments [text block] ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
195 Level2PolicyTextBlock 3 Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
196 Level2PolicyTextBlock 196 Description of accounting policy for recognition of revenue [text block] ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue
The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]
197 Level2PolicyTextBlock 1 Description of accounting policy for regulatory deferral accounts [text block] ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory
The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
198 Level2PolicyTextBlock 4 Description of accounting policy for reinsurance [text block] ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory
The description of the entity's accounting policy for reinsurance.
199 Level2PolicyTextBlock 6 Description of accounting policy for repairs and maintenance [text block] ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]
200 Level2PolicyTextBlock 14 Description of accounting policy for repurchase and reverse repurchase agreements [text block] ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
The description of the entity's accounting policy for repurchase and reverse repurchase agreements.
201 Level2PolicyTextBlock 55 Description of accounting policy for research and development expense [text block] ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]
202 Level2PolicyTextBlock 21 Description of accounting policy for restricted cash and cash equivalents [text block] ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
203 Level2PolicyTextBlock 117 Description of accounting policy for segment reporting [text block] ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory
The description of the entity's accounting policy for segment reporting.
204 Level2PolicyTextBlock 6 Description of accounting policy for service concession arrangements [text block] ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]
205 Level2PolicyTextBlock 148 Description of accounting policy for share-based payment transactions [text block] ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
The description of the entity's accounting policy 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: Share-based payment arrangements [member]]
206 Level2PolicyTextBlock 5 Description of accounting policy for stripping costs [text block] ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory
The description of the entity's accounting policy for waste removal costs that are incurred in mining activity.
207 Level2PolicyTextBlock 38 Description of accounting policy for subsidiaries [text block] ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory
The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]
208 Level2PolicyTextBlock 17 Description of accounting policy for taxes other than income tax [text block] ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]
209 Level2PolicyTextBlock 9 Description of accounting policy for termination benefits [text block] ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits
The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]
210 Level2PolicyTextBlock 44 Description of accounting policy for trade and other payables [text block] ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory
The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]
211 Level2PolicyTextBlock 67 Description of accounting policy for trade and other receivables [text block] ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]
212 Level2PolicyTextBlock 3 Description of accounting policy for trading income and expense [text block] ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)]
213 Level2PolicyTextBlock 13 Description of accounting policy for transactions with non-controlling interests [text block] ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory
The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]
214 Level2PolicyTextBlock 26 Description of accounting policy for transactions with related parties [text block] ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]
215 Level2PolicyTextBlock 36 Description of accounting policy for treasury shares [text block] ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory
The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]
216 Level2PolicyTextBlock 7 Description of accounting policy for warrants [text block] ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory
The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
217 Level3DisclosureTextBlock 27 Description of other accounting policies relevant to understanding of financial statements [text block] ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
218 Level3DisclosureTextBlock 25 Statement of IFRS compliance [text block] ifrs-full:StatementOfIFRSCompliance
An explicit and unreserved statement of compliance with all the requirements of IFRSs.
219 Level3DisclosureTextBlock 0 Disclosure of uncertainties of entity's ability to continue as going concern [text block] ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
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.
220 Level3DisclosureTextBlock 9 Disclosure of reclassifications or changes in presentation [text block] ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
The disclosure of reclassifications or changes in the presentation of items in the financial statements.
221 Level3DisclosureTextBlock 4 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] ifrs-full:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory
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.
222 Level3DisclosureTextBlock 24 Explanation of measurement bases used in preparing financial statements [text block] ifrs-full:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
The explanation of the measurement basis (or bases) used in preparing the financial statements.
223 Level3DisclosureTextBlock 1 Disclosure of assets and liabilities with significant risk of material adjustment [text block] ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
224 Level3DisclosureTextBlock 29 Disclosure of initial application of standards or interpretations [text block] ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations
The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
225 Level3DisclosureTextBlock 2 Disclosure of voluntary change in accounting policy [text block] ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy
The disclosure of a voluntary change in accounting policy.
226 Level3DisclosureTextBlock 64 Disclosure of expected impact of initial application of new standards or interpretations [text block] ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
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.
227 Level3DisclosureTextBlock 9 Disclosure of changes in accounting estimates [text block] ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory
The disclosure of changes in accounting estimates.
228 Level3DisclosureTextBlock 3 Description of nature of change in accounting estimate [text block] ifrs-full:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
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.
229 Level3DisclosureTextBlock 0 Description of fact that amount of change in accounting estimate is impracticable [text block] ifrs-full:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
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.
230 Level3DisclosureTextBlock 3 Description of nature of accounting errors in prior periods [text block] ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
The description of the nature of accounting errors in prior periods.
231 Level3DisclosureTextBlock 1 Disclosure of interim financial reporting [text block] ifrs-full:DisclosureOfInterimFinancialReportingExplanatory
The entire disclosure for interim financial reporting.
232 Level3DisclosureTextBlock 0 Description of accounting policies and methods of computation followed in interim financial statements [text block] ifrs-full:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements
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.
233 Level3DisclosureTextBlock 6 Disclosure of non-adjusting events after reporting period [text block] ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
234 Level3DisclosureTextBlock 1 Explanation of financial effect of non-adjusting event after reporting period [text block] ifrs-full:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
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.
235 Level3DisclosureTextBlock 1 Disclosure of hyperinflationary reporting [text block] ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory
The entire disclosure for financial reporting in hyperinflationary economies.
236 Level3DisclosureTextBlock 78 Disclosure of detailed information about business combinations [text block] ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
237 Level3DisclosureTextBlock 49 Disclosure of reconciliation of changes in goodwill [text block] ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
238 Level3DisclosureTextBlock 7 Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
239 Level3DisclosureTextBlock 2 Disclosure of acquired receivables [text block] ifrs-full:DisclosureOfAcquiredReceivablesExplanatory
The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]
240 Level3DisclosureTextBlock 4 Disclosure of contingent liabilities in business combination [text block] ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
241 Level3DisclosureTextBlock 159 Disclosure of transactions between related parties [text block] ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
242 Level3DisclosureTextBlock 29 Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory
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 [member]]
243 Level3DisclosureTextBlock 2 Disclosure of comparative information prepared under previous GAAP [text block] ifrs-full:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.
244 Level3DisclosureTextBlock 1 Disclosure of redesignated financial assets and liabilities [text block] ifrs-full:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]
245 Level3DisclosureTextBlock 0 Disclosure of fair values of items used as deemed cost [text block] ifrs-full:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
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]
246 Level3DisclosureTextBlock 212 Disclosure of detailed information about property, plant and equipment [text block] ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
247 Level3DisclosureTextBlock 91 Disclosure of detailed information about financial instruments [text block] ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]
248 Level3DisclosureTextBlock 1 Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] ifrs-full:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
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.
249 Level3DisclosureTextBlock 85 Disclosure of financial assets [text block] ifrs-full:DisclosureOfFinancialAssetsExplanatory
The disclosure of financial assets. [Refer: Financial assets]
250 Level3DisclosureTextBlock 5 Information about credit quality of neither past due nor impaired financial assets [text block] ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
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]
251 Level3DisclosureTextBlock 4 Analysis of credit exposures using external credit grading system [text block] ifrs-full:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory
The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]
252 Level3DisclosureTextBlock 2 Analysis of credit exposures using internal credit grading system [text block] ifrs-full:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory
The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
253 Level3DisclosureTextBlock 16 Disclosure of external credit grades [text block] ifrs-full:DisclosureOfExternalCreditExposuresExplanatory
The disclosure of external credit grades. [Refer: External credit grades [member]]
254 Level3DisclosureTextBlock 9 Disclosure of internal credit grades [text block] ifrs-full:DisclosureOfInternalCreditExposuresExplanatory
The disclosure of internal credit grades. [Refer: Internal credit grades [member]]
255 Level3DisclosureTextBlock 74 Disclosure of financial liabilities [text block] ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory
The disclosure of financial liabilities. [Refer: Financial liabilities]
256 Level3DisclosureTextBlock 5 Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
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]
257 Level3DisclosureTextBlock 1 Disclosure of reclassification of financial assets [text block] ifrs-full:DisclosureOfReclassificationOfFinancialAssetsExplanatory
The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
258 Level3DisclosureTextBlock 34 Disclosure of offsetting of financial assets and financial liabilities [text block] ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
259 Level3DisclosureTextBlock 11 Disclosure of offsetting of financial assets [text block] ifrs-full:DisclosureOfOffsettingOfFinancialAssetsExplanatory
The disclosure of the offsetting of financial assets. [Refer: Financial assets]
260 Level3DisclosureTextBlock 12 Disclosure of offsetting of financial liabilities [text block] ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory
The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
261 Level3DisclosureTextBlock 14 Disclosure of hedge accounting [text block] ifrs-full:DisclosureOfHedgeAccountingExplanatory
The disclosure of hedge accounting.
262 Level3DisclosureTextBlock 21 Disclosure of detailed information about hedges [text block] ifrs-full:DisclosureOfDetailedInformationAboutHedgesExplanatory
The disclosure of detailed information about hedges.
263 Level3DisclosureTextBlock 8 Disclosure of general hedge accounting [text block] ifrs-full:DisclosureOfGeneralHedgeAccountingExplanatory
The entire disclosure for general hedge accounting.
264 Level3DisclosureTextBlock 5 Disclosure of risk management strategy related to hedge accounting [text block] ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
The disclosure of risk management strategy related to hedge accounting.
265 Level3DisclosureTextBlock 4 Explanation of risk management strategy related to hedge accounting [text block] ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
The explanation of the risk management strategy related to hedge accounting.
266 Level3DisclosureTextBlock 0 Information about how entity determined risk component designated as hedged item [text block] ifrs-full:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory
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 [member]]
267 Level3DisclosureTextBlock 0 Information about how designated risk component relates to hedged item in its entirety [text block] ifrs-full:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory
The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]
268 Level3DisclosureTextBlock 11 Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] ifrs-full:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory
The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]
269 Level3DisclosureTextBlock 32 Disclosure of detailed information about hedging instruments [text block] ifrs-full:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]
270 Level3DisclosureTextBlock 9 Disclosure of detailed information about hedged items [text block] ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]
271 Level3DisclosureTextBlock 9 Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
272 Level3DisclosureTextBlock 2 Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] ifrs-full:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory
The disclosure of information about credit exposures designated as measured at fair value through profit or loss.
273 Level3DisclosureTextBlock 12 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] ifrs-full:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory
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.
274 Level3DisclosureTextBlock 39 Disclosure of nature and extent of risks arising from financial instruments [text block] ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
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: Financial instruments, class [member]]
275 Level3DisclosureTextBlock 8 Summary quantitative data about entity's exposure to risk [text block] ifrs-full:SummaryQuantitativeDataAboutEntitysExposureToRisk
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: Financial instruments, class [member]; Key management personnel of entity or parent [member]]
276 Level3DisclosureTextBlock 70 Sensitivity analysis for types of market risk [text block] ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk
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]]
277 Level3DisclosureTextBlock 1 Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] ifrs-full:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
278 Level3DisclosureTextBlock 2 Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] ifrs-full:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.
279 Level3DisclosureTextBlock 15 Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
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]]
280 Level3DisclosureTextBlock 53 Disclosure of credit risk exposure [text block] ifrs-full:DisclosureOfCreditRiskExposureExplanatory
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.
281 Level3DisclosureTextBlock 9 Disclosure of provision matrix [text block] ifrs-full:DisclosureOfProvisionMatrixExplanatory
The disclosure of the provision matrix.
282 Level3DisclosureTextBlock 52 Disclosure of financial assets that are either past due or impaired [text block] ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory
The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
283 Level3DisclosureTextBlock 37 Analysis of age of financial assets that are past due but not impaired [text block] ifrs-full:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
284 Level3DisclosureTextBlock 5 Analysis of financial assets that are individually determined to be impaired [text block] ifrs-full:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
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]
285 Level3DisclosureTextBlock 0 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-full:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations
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]]
286 Level3DisclosureTextBlock 89 Disclosure of maturity analysis for non-derivative financial liabilities [text block] ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities
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]
287 Level3DisclosureTextBlock 41 Disclosure of maturity analysis for derivative financial liabilities [text block] ifrs-full:MaturityAnalysisForDerivativeFinancialLiabilities
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]
288 Level3DisclosureTextBlock 17 Disclosure of how entity manages liquidity risk [text block] ifrs-full:DescriptionOfManagingLiquidityRisk
The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
289 Level3DisclosureTextBlock 28 Disclosure of financial instruments by type of interest rate [text block] ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory
The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]
290 Level3DisclosureTextBlock 133 Disclosure of detailed information about borrowings [text block] ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory
The disclosure of detailed information about borrowings. [Refer: Borrowings]
291 Level3DisclosureTextBlock 12 Disclosure of transfers of financial assets [text block] ifrs-full:DisclosureOfTransfersOfFinancialAssetsExplanatory
The disclosure of transfers of financial assets. [Refer: Financial assets]
292 Level3DisclosureTextBlock 10 Disclosure of transferred financial assets that are not derecognised in their entirety [text block] ifrs-full:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
293 Level3DisclosureTextBlock 6 Disclosure of continuing involvement in derecognised financial assets [text block] ifrs-full:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory
The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
294 Level3DisclosureTextBlock 1 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-full:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory
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]
295 Level3DisclosureTextBlock 5 Explanation of initial application of IFRS 9 [text block] ifrs-full:ExplanationOfFirsttimeAdoptionOfIFRS9
The disclosure of qualitative information to enable users of financial statements to understand: (a) how the entity applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9; and (b) 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.
296 Level3DisclosureTextBlock 2 Explanation of initial application of impairment requirements for financial instruments [text block] ifrs-full:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
The explanation of the initial application of the impairment requirements for financial instruments.
297 Level3DisclosureTextBlock 49 Disclosure of fair value measurement of assets [text block] ifrs-full:DisclosureOfFairValueMeasurementOfAssetsExplanatory
The disclosure of the fair value measurement of assets.
298 Level3DisclosureTextBlock 33 Disclosure of fair value measurement of liabilities [text block] ifrs-full:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
The disclosure of the fair value measurement of liabilities.
299 Level3DisclosureTextBlock 4 Disclosure of fair value measurement of equity [text block] ifrs-full:DisclosureOfFairValueMeasurementOfEquityExplanatory
The disclosure of the fair value measurement of equity.
300 Level3DisclosureTextBlock 22 Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory
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.
301 Level3DisclosureTextBlock 11 Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory
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.
302 Level3DisclosureTextBlock 1 Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
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: Entity's own equity instruments [member]]
303 Level3DisclosureTextBlock 0 Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] ifrs-full:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory
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 [member]]
304 Level3DisclosureTextBlock 110 Disclosure of detailed information about intangible assets [text block] ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
305 Level3DisclosureTextBlock 13 Disclosure of intangible assets with indefinite useful life [text block] ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
306 Level3DisclosureTextBlock 12 Disclosure of intangible assets material to entity [text block] ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
307 Level3DisclosureTextBlock 67 Disclosure of reconciliation of changes in intangible assets and goodwill [text block] ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
308 Level3DisclosureTextBlock 4 Disclosure of detailed information about biological assets [text block] ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
The disclosure of detailed information about biological assets. [Refer: Biological assets]
309 Level3DisclosureTextBlock 4 Disclosure of reconciliation of changes in biological assets [text block] ifrs-full:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
310 Level3DisclosureTextBlock 2 Disclosure of regulatory deferral accounts [text block] ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory
The entire disclosure for regulatory deferral accounts.
311 Level3DisclosureTextBlock 0 Disclosure of information about activities subject to rate regulation [text block] ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
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.
312 Level3DisclosureTextBlock 1 Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
313 Level3DisclosureTextBlock 33 Disclosure of detailed information about investment property [text block] ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
The disclosure of detailed information about investment property. [Refer: Investment property]
314 Level3DisclosureTextBlock 4 Disclosure of significant adjustments to valuation obtained [text block] ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
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]
315 Level3DisclosureTextBlock 23 Disclosure of separate financial statements [text block] ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
The entire disclosure for separate financial statements.
316 Level3DisclosureTextBlock 41 Disclosure of interests in other entities [text block] ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory
The entire disclosure for interests in other entities.
317 Level3DisclosureTextBlock 0 Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] ifrs-full:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory
The disclosure of significant judgements and assumptions made in relation to interests in other entities.
318 Level3DisclosureTextBlock 0 Disclosure of how entity aggregated interests in similar entities [text block] ifrs-full:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory
The disclosure of how the entity aggregated its interests in similar entities.
319 Level3DisclosureTextBlock 67 Disclosure of interests in subsidiaries [text block] ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory
The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]
320 Level3DisclosureTextBlock 10 Disclosure of composition of group [text block] ifrs-full:DisclosureOfCompositionOfGroupExplanatory
The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]
321 Level3DisclosureTextBlock 15 Disclosure of information about consolidated structured entities [text block] ifrs-full:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory
The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]
322 Level3DisclosureTextBlock 5 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-full:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
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.
323 Level3DisclosureTextBlock 43 Disclosure of interests in associates [text block] ifrs-full:DisclosureOfInterestsInAssociatesExplanatory
The disclosure of interests in associates. [Refer: Associates [member]]
324 Level3DisclosureTextBlock 31 Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
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]; Associates [member]]
325 Level3DisclosureTextBlock 20 Disclosure of interests in joint arrangements [text block] ifrs-full:DisclosureOfInterestsInJointArrangementsExplanatory
The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.
326 Level3DisclosureTextBlock 10 Disclosure of joint operations [text block] ifrs-full:DisclosureOfJointOperationsExplanatory
The disclosure of joint operations. [Refer: Joint operations [member]]
327 Level3DisclosureTextBlock 20 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-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
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]; Joint ventures [member]]
328 Level3DisclosureTextBlock 11 Disclosure of interests in unconsolidated structured entities [text block] ifrs-full:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory
The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]
329 Level3DisclosureTextBlock 9 Disclosure of unconsolidated structured entities [text block] ifrs-full:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]
330 Level3DisclosureTextBlock 5 Disclosure of information about interests in structured entity [text block] ifrs-full:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
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.
331 Level3DisclosureTextBlock 0 Additional information about nature of and changes in risks associated with interests in structured entities [text block] ifrs-full:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.
332 Level3DisclosureTextBlock 0 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-full:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
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.
333 Level3DisclosureTextBlock 3 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-full:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
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]]
334 Level3DisclosureTextBlock 1 Disclosure of forms of funding of structured entity and their weighted-average life [text block] ifrs-full:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.
335 Level3DisclosureTextBlock 6 Disclosure of investment entities [text block] ifrs-full:DisclosureOfInvestmentEntitiesExplanatory
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.
336 Level3DisclosureTextBlock 2 Disclosure of effect of change of investment entity status on financial statements [text block] ifrs-full:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]
337 Level3DisclosureTextBlock 3 Disclosure of information about unconsolidated subsidiaries [text block] ifrs-full:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
338 Level3DisclosureTextBlock 2 Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] ifrs-full:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
339 Level3DisclosureTextBlock 0 Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] ifrs-full:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory
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.
340 Level3DisclosureTextBlock 1 Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] ifrs-full:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory
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.
341 Level3DisclosureTextBlock 1 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-full:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory
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.
342 Level3DisclosureTextBlock 40 Disclosure of other provisions, contingent liabilities and contingent assets [text block] ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
The entire disclosure for other provisions, contingent liabilities and contingent assets.
343 Level3DisclosureTextBlock 88 Disclosure of other provisions [text block] ifrs-full:DisclosureOfOtherProvisionsExplanatory
The disclosure of other provisions. [Refer: Other provisions]
344 Level3DisclosureTextBlock 5 Disclosure of revenue from contracts with customers [text block] ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory
The entire disclosure for revenue from contracts with customers.
345 Level3DisclosureTextBlock 3 Disclosure of disaggregation of revenue from contracts with customers [text block] ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
346 Level3DisclosureTextBlock 0 Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
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]
347 Level3DisclosureTextBlock 0 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-full:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
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 [member]; Contract assets; Contract liabilities]
348 Level3DisclosureTextBlock 2 Explanation of significant changes in contract assets and contract liabilities [text block] ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]
349 Level3DisclosureTextBlock 0 Disclosure of performance obligations [text block] ifrs-full:DisclosureOfPerformanceObligationsExplanatory
The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]
350 Level3DisclosureTextBlock 0 Disclosure of transaction price allocated to remaining performance obligations [text block] ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
351 Level3DisclosureTextBlock 0 Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.
352 Level3DisclosureTextBlock 0 Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.
353 Level3DisclosureTextBlock 0 Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.
354 Level3DisclosureTextBlock 2 Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
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.
355 Level3DisclosureTextBlock 0 Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
356 Level3DisclosureTextBlock 34 Disclosure of impairment loss and reversal of impairment loss [text block] ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
357 Level3DisclosureTextBlock 19 Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory
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; Cash-generating units [member]]
358 Level3DisclosureTextBlock 5 Explanation of impairment loss recognised or reversed [text block] ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
The disclosure of an impairment loss recognised or reversed. [Refer: Impairment loss; Reversal of impairment loss]
359 Level3DisclosureTextBlock 40 Disclosure of information for cash-generating units [text block] ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]
360 Level3DisclosureTextBlock 18 Disclosure of recognised finance lease as assets by lessee [text block] ifrs-full:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]
361 Level3DisclosureTextBlock 86 Disclosure of finance lease and operating lease by lessee [text block] ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
The disclosure of finance leases and operating leases by the lessee.
362 Level3DisclosureTextBlock 27 Disclosure of finance lease and operating lease by lessor [text block] ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
The disclosure of finance leases and operating leases by the lessor.
363 Level3DisclosureTextBlock 3 Disclosure of quantitative information about right-of-use assets [text block] ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
364 Level3DisclosureTextBlock 5 Disclosure of additional information about leasing activities for lessee [text block] ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
The disclosure of additional information about leasing activities of a lessee.
365 Level3DisclosureTextBlock 2 Disclosure of additional information about leasing activities for lessor [text block] ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
The disclosure of additional information about leasing activities of a lessor.
366 Level3DisclosureTextBlock 2 Explanation of significant changes in net investment in finance lease [text block] ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]
367 Level3DisclosureTextBlock 11 Disclosure of maturity analysis of finance lease payments receivable [text block] ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
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.
368 Level3DisclosureTextBlock 52 Disclosure of maturity analysis of operating lease payments [text block] ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
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.
369 Level3DisclosureTextBlock 0 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-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
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.
370 Level3DisclosureTextBlock 0 Disclosure of arrangements involving legal form of lease [text block] ifrs-full:DisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatory
The entire disclosure for arrangements involving the legal form of a lease.
371 Level3DisclosureTextBlock 2 Disclosure of detailed information about arrangements involving legal form of lease [text block] ifrs-full:DisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatory
The disclosure of detailed information about arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]
372 Level3DisclosureTextBlock 5 Disclosure of detailed information about service concession arrangements [text block] ifrs-full:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory
The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]
373 Level3DisclosureTextBlock 24 Disclosure of terms and conditions of share-based payment arrangement [text block] ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
374 Level3DisclosureTextBlock 101 Disclosure of number and weighted average exercise prices of share options [text block] ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
375 Level3DisclosureTextBlock 25 Disclosure of range of exercise prices of outstanding share options [text block] ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
The disclosure of the range of exercise prices for outstanding share options.
376 Level3DisclosureTextBlock 30 Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
377 Level3DisclosureTextBlock 47 Disclosure of number and weighted average exercise prices of other equity instruments [text block] ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
378 Level3DisclosureTextBlock 60 Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
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.
379 Level3DisclosureTextBlock 22 Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory
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 (ie other than share options).
380 Level3DisclosureTextBlock 0 Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory
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.
381 Level3DisclosureTextBlock 20 Explanation of effect of share-based payments on entity's profit or loss [text block] ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).
382 Level3DisclosureTextBlock 5 Explanation of effect of share-based payments on entity's financial position [text block] ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.
383 Level3DisclosureTextBlock 7 Additional information about share-based payment arrangements [text block] ifrs-full:AdditionalInformationAboutSharebasedPaymentArrangements
Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]
384 Level3DisclosureTextBlock 92 Disclosure of defined benefit plans [text block] ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory
The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
385 Level3DisclosureTextBlock 32 Disclosure of information about maturity profile of defined benefit obligation [text block] ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
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]
386 Level3DisclosureTextBlock 1 Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
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 [member]]
387 Level3DisclosureTextBlock 97 Disclosure of net defined benefit liability (asset) [text block] ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
388 Level3DisclosureTextBlock 2 Disclosure of reimbursement rights [text block] ifrs-full:DisclosureOfReimbursementRightsExplanatory
The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]
389 Level3DisclosureTextBlock 76 Disclosure of fair value of plan assets [text block] ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory
The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]
390 Level3DisclosureTextBlock 102 Disclosure of sensitivity analysis for actuarial assumptions [text block] ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
391 Level3DisclosureTextBlock 27 Disclosure of additional information about defined benefit plans [text block] ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]
392 Level3DisclosureTextBlock 6 Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] ifrs-full:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
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]
393 Level3DisclosureTextBlock 126 Disclosure of temporary difference, unused tax losses and unused tax credits [text block] ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
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]]
394 Level3DisclosureTextBlock 15 Disclosure of borrowing costs [text block] ifrs-full:DisclosureOfBorrowingCostsExplanatory
The entire disclosure for borrowing costs.
395 Level3DisclosureTextBlock 7 Disclosure of amounts arising from insurance contracts [text block] ifrs-full:DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]
396 Level3DisclosureTextBlock 2 Disclosure of nature and extent of risks arising from insurance contracts [text block] ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]
397 Level3DisclosureTextBlock 2 Disclosure of insurance risk [text block] ifrs-full:DisclosureOfInsuranceRiskExplanatory
The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.
398 Level3DisclosureTextBlock 2 Disclosure of sensitivity to insurance risk [text block] ifrs-full:DisclosureOfSensitivityToInsuranceRiskExplanatory
The disclosure of the entity's sensitivity to insurance risk.
399 Level3DisclosureTextBlock 1 Disclosure of actual claims compared with previous estimates [text block] ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
The disclosure of actual claims compared with previous estimates (ie claims development). The disclosure about claims development shall go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. An insurer need not disclose this information for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year.
400 Level3DisclosureTextBlock 0 Disclosure of credit risk of insurance contracts [text block] ifrs-full:DisclosureOfCreditRiskOfInsuranceContractsExplanatory
The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]
401 Level3DisclosureTextBlock 2 Disclosure of liquidity risk of insurance contracts [text block] ifrs-full:DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]
402 Level3DisclosureTextBlock 1 Disclosure of market risk of insurance contracts [text block] ifrs-full:DisclosureOfMarketRiskOfInsuranceContractsExplanatory
The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]
403 Level3DisclosureTextBlock 8 Disclosure of types of insurance contracts [text block] ifrs-full:DisclosureOfTypesOfInsuranceContractsExplanatory
The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]
404 Level3DisclosureTextBlock 5 Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block] ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]
405 Level3DisclosureTextBlock 5 Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory
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]
406 Level3DisclosureTextBlock 56 Disclosure of reconciliation of liabilities arising from financing activities [text block] ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
407 Level3DisclosureTextBlock 6 Disclosure of additional information about understanding financial position and liquidity of entity [text block] ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory
The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.
408 Level3DisclosureTextBlock 40 Disclosure of analysis of other comprehensive income by item [text block] ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
The entire disclosure of the analysis of other comprehensive income by item.
409 Level3DisclosureTextBlock 137 Disclosure of classes of share capital [text block] ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory
The disclosure of classes of share capital. [Refer: Share capital [member]]
410 Level3DisclosureTextBlock 5 Disclosure of interest in funds [text block] ifrs-full:DisclosureOfInterestInFundsExplanatory
The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.
411 Level3DisclosureTextBlock 0 Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] ifrs-full:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory
The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.
412 Level3DisclosureTextBlock 157 Disclosure of operating segments [text block] ifrs-full:DisclosureOfOperatingSegmentsExplanatory
The disclosure of operating segments. [Refer: Operating segments [member]]
413 Level3DisclosureTextBlock 38 Disclosure of products and services [text block] ifrs-full:DisclosureOfProductsAndServicesExplanatory
The disclosure of the entity's products and services. [Refer: Products and services [member]]
414 Level3DisclosureTextBlock 114 Disclosure of geographical areas [text block] ifrs-full:DisclosureOfGeographicalAreasExplanatory
The disclosure of geographical information.
415 Level3DisclosureTextBlock 27 Disclosure of major customers [text block] ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory
The disclosure of major customers.
416 Level3DisclosureTextBlock 22 Disclosure of additional information [text block] ifrs-full:DisclosureOfAdditionalInformationExplanatory
The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.
417 Level3DisclosureTextBlock 39 Disclosure of other noncurrent assets explanatory ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory
The disclosure of other non-current assets. [Refer: Other non-current assets]