This member stands for abnormally large changes in asset prices or foreign exchange rates. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. The amount of accruals classified as current. [Refer: Accruals] The amount of accruals classified as non-current. [Refer: Accruals] The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability] The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments] The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income] This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] The amount of acquisition and administration expense relating to insurance contracts. [Refer: Insurance contracts [member]] The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]] The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets] The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts] The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property] The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued] The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions] The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets] This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]] The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]] The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]] The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]] Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used. The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative. Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]] The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]] The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]] The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. The amount of additional other provisions made. [Refer: Other provisions] The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]] The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property] The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets] The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property] The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]] The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets] The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Insurance contracts [member]] The address at which the entity's office is registered. The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]] The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Entity's own equity instruments [member]] Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] Adjustments of tax expense (income) recognised in the period for current tax of prior periods. Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)] Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)] Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)] Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)] Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)] Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)] Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)] Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)] Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)] Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)] Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)] Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]] Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)] Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] The amount of payments received for goods or services to be provided in the future. The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]] This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill] This member stands for the aggregate of continuing and discontinued operations. It also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Continuing operations [member]] The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]] This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used. This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]] This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]] This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]] This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used. This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used. The amount of property, plant and equipment representing aircraft used in the entity's operations. This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment] This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used. This member stands for business activities and operating segments that are not reportable. The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] This member stands for an allowance account used to record impairments to financial assets due to credit losses. The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance] The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Insurance contracts [member]] The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]] The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income] The amount recognised as income from arrangements involving the legal form of a lease. The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]] This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts] The amounts payable resulting from related party transactions. [Refer: Related parties [member]] The amounts receivable resulting from related party transactions. [Refer: Related parties [member]] The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]] The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]] The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets] The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities] Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]] The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]] 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] This member stands for announcing or commencing implementation of major restructuring. The applicable income tax rate. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the 'Arrangements involving legal form of lease' axis if no other member is used. The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]] The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] This member stands for asset-backed financings. The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. The amount of assets less the amount of liabilities. The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. The amount of recognised assets arising from insurance contracts. [Refer: Insurance contracts [member]] The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]] The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]] The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]] The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]] The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets. The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]] The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Insurance contracts [member]] The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the entities over which the investor has significant influence. This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs. This member stands for measurement based on cost when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]] This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The amount of fees paid or payable to the entity's auditors. The amount of fees paid or payable to the entity's auditors for auditing services. The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note. The amount of fees paid or payable to the entity's auditors for tax services. The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments] The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. The average number of personnel employed by the entity during a period. The amount of balances in customers' current accounts held by the entity. The amount of balances in customers' demand deposits held by the entity. The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note. The amount of balances in customers' term deposits held by the entity. The amount of cash balances held at banks. The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks] The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held] The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share] Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share] Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share] The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]] Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]] The amount of benefits paid or payable for retirement benefit plans. The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]] The amount of living animals or plants recognised as assets. This member stands for living animals or plants. The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] The amount of biological assets whose title is restricted. [Refer: Biological assets] The amount of bonds issued by the entity. The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. The amount of outstanding funds that the entity is obligated to repay. The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] This member stands for the bottom of a range. The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] The amount of expense recognised for brokerage fees charged to the entity. The amount of income recognised for brokerage fees charged by the entity. The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3. The amount of treasury stock cancelled during the period. [Refer: Treasury shares] The amount of future capital expenditures that the entity is committed to make. A component of equity representing the reserve for the redemption of the entity's own shares. This member stands for a component of equity representing the reserve for the redemption of the entity's own shares. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used. A component of equity representing the capital reserves. This member stands for a component of equity representing capital reserves. The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development. This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of cash on hand and demand deposits. [Refer: Cash on hand] The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities. The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]; Advances received] The amount of cash and bank balances held at central banks. The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents] The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]] The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments. The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities] The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] The cash inflow (outflow) due to a decrease (increase) in current borrowings. [Refer: Current borrowings] The cash flows from (used in) insurance contracts. [Refer: Insurance contracts [member]] The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities] The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities] The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities] The cash from (used in) the entity's operations. The cash inflow (outflow) from the entity's operations before changes in working capital. The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] The cash outflow for exploration and development activities. The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] The amount of cash held by the entity. This does not include demand deposits. The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]; Advances received] The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for changes in tax rates or tax laws enacted or announced. The amount of claims and benefits paid to policyholders, net of reinsurance recoveries. The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders. The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Insurance contracts [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]] The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] This member stands for the commencement of major litigation. The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] The amount of commercial paper issued by the entity. The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets] The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]] The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]] The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]] This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]] The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]] The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]] The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] Constant prepayment rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Constant prepayment rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] Constant prepayment rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] The amount of consumer loans made by the entity. This member stands for loans that are made to individuals for personal use. The amount recognised as of the acquisition date for contingent consideration arrangements assumed and indemnification assets acquired in a business combination. [Refer: Business combinations [member]] This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used. The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]] The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]] This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]] This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]] The portion of lease payments recognised as an expense that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest). The amount of contingent rents recognised as an expense for finance leases. [Refer: Contingent rents recognised as expense] The amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense] The portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest). The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income] The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] The amount of contractual commitments for the acquisition of intangible assets. The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held] The amount of corporate loans made by the entity. [Refer: Corporate loans [member]] This member stands for loans made to corporate entities. This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost'). The amount of inventories recognised as an expense during the period. [Refer: Inventories] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used. This member stands for the country in which the entity is registered and where it has its legal address or registered office. The country in which the entity is incorporated. The country in which an associate of the entity is incorporated. [Refer: Associates [member]] The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]] The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]] The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]] The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income] The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property] The amount of cumulative preference dividends not recognised. The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates] The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures] The entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]] The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received] The amount of current advances made to suppliers before goods or services are received. The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]] The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] The amount of current assets less the amount of current liabilities. The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners] The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]] The amount of current biological assets. [Refer: Biological assets] The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] The amount of current borrowings. [Refer: Borrowings] The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings] The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories] The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] The amount of current dividend payables. [Refer: Dividend payables] A current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] A current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] A current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] The amount of current financial assets. [Refer: Financial assets] The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets] The amount of current financial liabilities. [Refer: Financial liabilities] The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The amount of current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Current financial liabilities] A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants] The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments] The amount of current interest payable. [Refer: Interest payable] The amount of current interest receivable. [Refer: Interest receivable] The amount of current inventories. [Refer: Inventories] The amount of current investments. The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale] The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]] The amount of current loans and receivables. [Refer: Loans and receivables] The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories] The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] The current portion of non-current borrowings. [Refer: Borrowings] The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. The amount of current prepayments. [Refer: Prepayments] The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The amount of current provisions. [Refer: Provisions] The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] The amount of current receivables due from related parties. [Refer: Related parties [member]] The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] The amount of current provision for refunds. [Refer: Refunds provision] The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The amount of current provision for restructuring. [Refer: Restructuring provision] The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories] The current amount of current tax assets. [Refer: Current tax assets] The non-current amount of current tax assets. [Refer: Current tax assets] The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] The current amount of current tax liabilities. [Refer: Current tax liabilities] The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]] The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] The amount of current trade receivables. [Refer: Trade receivables] The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] The amount of current value added tax payables. [Refer: Value added tax payables] The amount of current value added tax receivables. [Refer: Value added tax receivables] The amount of current provision for warranties. [Refer: Warranty provision] This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used. This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships. This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used. The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective. The date on which the acquirer obtains control of the acquiree in a business combination. The date on which financial statements are authorised for issue. The date of the end of the reporting period. The date of the end of the reporting period of the financial statements of an associate. The date of the end of the reporting period of the financial statements of a joint venture. The date of the end of the reporting period of the financial statements of a subsidiary. The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]] The date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets] The amount of instruments representing indebtedness held by the entity. The amount of instruments issued by the entity that represent indebtedness. This member stands for instruments held by the entity that represent indebtedness. The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] The amount of decrease in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]] The amount of decrease in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value] The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets] The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill] The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill] The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill] The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions] The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]] The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] This member stands for the standard value for the 'Creation date' axis if no other member is used. The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Insurance contracts [member]] The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue] The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]] The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]] The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]] The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used. This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of deposit liabilities from banks held by the entity. The amount of deposit liabilities from customers held by the entity. The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. The depreciation method used for investment property measured using the cost model. [Refer: Investment property] The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets] The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]] The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] 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. The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] The description of the entity's accounting policy for biological assets. [Refer: Biological assets] The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. The description of the entity's accounting policy for borrowings. [Refer: Borrowings] The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]] The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] The description of the entity's accounting policy for cash flows. The description of the entity's accounting policy for collateral. The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress] The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]] 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. The description of the entity's accounting policy for earnings per share. 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. The description of the entity's accounting policy for environment related expense. The description of the entity's accounting policy for expenses. The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]] The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] The description of the entity's accounting policy for finance costs. [Refer: Finance costs] The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)] The description of the entity's accounting policy for financial assets. [Refer: Financial assets] The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]] The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] 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]] The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities] The description of the entity's accounting policy for foreign currency translation. The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates. The description of the entity's accounting policy for goodwill. [Refer: Goodwill] 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] The description of the entity's accounting policy for hedging. The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments] The description of the entity's accounting policy for the impairment of assets. The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets] The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets] The description of the entity's accounting policy for income tax. The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Insurance contracts [member]] The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The description of the entity's accounting policy for income and expense arising from interest. The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]] The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] The description of the entity's accounting policy for investment property. [Refer: Investment property] The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] 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] The description of the entity's accounting policy for issued capital. [Refer: Issued capital] 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. The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables] The description of the entity's accounting policy for measuring inventories. [Refer: Inventories] The description of the entity's accounting policy for mining assets. [Refer: Mining assets] The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]] 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] 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] The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets] The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] The description of the entity's accounting policy for provisions. [Refer: Provisions] The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] 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]] The description of the entity's accounting policy for reinsurance. The description of the entity's accounting policy for repurchase and reverse repurchase agreements. The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense] The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The description of the entity's accounting policy for segment reporting. 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]] The description of the entity's accounting policy for waste removal costs that are incurred in mining activity. The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]] The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables] The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables] The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)] The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]] The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares] The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease. The description of the non-cash acquisition of an entity by means of an equity issue. The description of any agreed allocation of a deficit or surplus on the entity's withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] The description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]] The description of the termination terms of a retirement benefit plan. The description of the contingent consideration arrangements and the arrangements for indemnification assets. The description of the arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]] The description of the asset underlying an arrangement that involves the legal form of a lease and any restrictions on its use. [Refer: Arrangements involving legal form of lease [member]] The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]] The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]] The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]] The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets. The description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]] The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]] The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]] The description of the basis of valuation of assets available for benefits in retirement benefit plans. The description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]] The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of biological assets. [Refer: Biological assets] The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss] The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]] The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]] The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]] The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]] The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital. The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]] The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]] The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down] The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets] The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities] The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]] The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]] The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency). The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value. The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]] The description of the non-cash conversion of debt to equity. The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity's financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]] The description of the currency in which the entity's supplementary information is displayed. The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]] The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]] The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment. The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. The description of the difficulties that a structured entity has experienced in financing its activities. The description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets] The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]] The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets. The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]] The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates] The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of the extent to which the entity can be liable for other entities' obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property] The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]] The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]] 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. The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly. The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity's own equity instruments [member]] The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly. The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets. The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably. The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use. The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]] The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] The description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]] The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets] The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] The description of financial risk management related to agricultural activity. The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets. The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities. The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill] The description of the currency of the primary economic environment in which the entity operates. The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]] The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits. The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets. The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities. The description of historical information about default rates of the party to the transaction other than the entity. The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. The description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity's own equity instruments [member]] The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]] The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13. The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Entity's own equity instruments [member]] The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13. The description of how the entity has determined which structured entities it has sponsored. The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]] The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]] The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets. The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities. The description of the identity of financial statements to which separate financial statements relate. The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]] The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. The description of inputs used in the fair value measurement of the entity's own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity's own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented. The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill] The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill] The description of the entity's current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support. The description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]] The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets. The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities. The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity's own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]] The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] The description of the cost formulas used to measure inventory. [Refer: Inventories] The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property] The description of investment property measured at cost within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]] The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]] The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]] The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Cash-generating units [member]] The description of the life and other significant terms of an arrangement involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]] The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] The description of the line item of the statement of comprehensive income in which the amount recognised as income from arrangements involving the legal form of a lease is included. [Refer: Amount recognised as income from arrangement involving legal form of lease] The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]] The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity's own equity instruments [member]; Other comprehensive income] The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]] The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Entity's own equity instruments [member]] The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]] The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]] The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised. The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity's continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets] The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value] The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions] The description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. The general description of the lessee's material leasing arrangements for finance leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing. The general description of the lessee's significant leasing arrangements for operating leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing. The general description of the lessor’s material leasing arrangements related to finance leases. The general description of the lessor’s leasing arrangements related to operating leases. The description of all material reconciling items. [Refer: Material reconciling items [member]] The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]] The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early. The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks. The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income] The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] The description of the method of translation used to determine the entity's supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency. The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities] The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets. The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities. The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue] The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]] The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants] The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]] The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]] The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]] The description of the nature and purpose of reserves within equity. [Refer: Other reserves] The description of the nature of accounting errors in prior periods. The description of the nature of activities involving biological assets. [Refer: Biological assets] The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]] The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets] The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]] 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. The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]] The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]] The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] The description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity's own equity instruments [member]] The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control. The description of the nature of the party to a transaction other than the entity. The description of the nature of the differences between measurements of the reportable segments' assets and the entity's assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] The description of the nature of the differences between measurements of the reportable segments' liabilities and the entity's liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] The description of the nature of the differences between measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]] The description of the nature of the entity's operations and principal activities. The description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Associates [member]] The description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Joint operations [member]] The description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Joint ventures [member]] The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective. The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss] The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds. The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified. The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]] The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]] The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The description of the nature of the obligation for other provisions. [Refer: Other provisions] The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] The description of the nature of reclassifications or changes in presentation. The description of the nature of the related party relationships. [Refer: Related parties [member]] The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets] The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets] The description of the nature of risks being hedged. The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets] The description of the nature of a voluntary change in accounting policy. The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets] The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables. The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]] The description of the entity's objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Insurance contracts [member]] The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose. The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest] The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]] The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant. The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]] The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]] The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]] 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]] 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]] The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. The description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity's own equity instruments [member]] The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. The description of the currency in which the financial statements are presented. The description of the primary reasons for a business combination. [Refer: Business combinations [member]] The description of the process for analysing changes in the fair value measurements of assets from period to period. The description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Entity's own equity instruments [member]] The description of the process for analysing changes in the fair value measurements of liabilities from period to period. The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets] The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The description of the reason for the reclassifications or changes in presentation. The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs. The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs. The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted. The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used. The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. The description of the reason why the reclassification of comparative amounts is impracticable. The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]] The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]] The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Subsidiaries [member]] The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]] The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]] The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]] The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]] The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]] The description of the reasons for the fair value measurement of assets. The description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] The description of the reasons for the fair value measurement of liabilities. The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income] The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The description of reasons why applying a new accounting policy provides reliable and more relevant information. The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]] The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]] The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities] The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]] The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]] The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss] The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds. The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] The description of a retirement benefit plan, either as part of the financial statements or in a separate report. The description of the retirement benefits promised to participants in retirement benefit plans. The description of the rights of set-off associated with the entity's recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] The description of the rights of set-off associated with the entity's recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities] The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]] The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement. The description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity's own equity instruments [member]] The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. The description of the service concession arrangement. [Refer: Service concession arrangements [member]] The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]] The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]] The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits] The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]] The description, in the entity's interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report. The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill] The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal. The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]] The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue] The description of the terms and conditions associated with the entity's use of collateral permitted to be sold or repledged in absence of default by the owner of collateral. The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]] The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]] The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]] The description of terms of shares reserved for issue under options and contracts for the sale of shares. The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition. The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities] The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to. The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Entity's own equity instruments [member]] The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to. The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]] The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]] The description of related party transactions. [Refer: Related parties [member]] The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]] The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]] The description of the type of a hedge used by the entity. The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]] The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]] The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so] The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The description of the types of income from structured entities. [Refer: Income from structured entities] The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue] The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants] The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]] The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]] The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]] The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] The description of whether the entity is required to absorb losses of structured entities before other parties. The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]] The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]] The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]] This member stands for destruction of a major production plant. The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]] The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share] Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]] The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments. The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options. This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]] The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property] The amount of remuneration paid or payable to the entity's directors. 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]] The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to receivables acquired in business combinations. The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]] 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. The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Insurance contracts [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the analysis of other comprehensive income by item. The entire disclosure of the analysis of other comprehensive income by item. 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] The entire disclosure for arrangements involving the legal form of a lease. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to associates. The disclosure of associates. [Refer: Associates [member]] The disclosure of compensation to the entity's auditors. The disclosure of the authorisation of financial statements for issue. The disclosure of the basis used for consolidation. The disclosure of the basis used for the preparation of the financial statements. The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. The entire disclosure for borrowing costs. The disclosure of borrowings. [Refer: Borrowings] 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. The entire disclosure for business combinations. The disclosure of cash and bank balances at central banks. The entire disclosure for a statement of cash flows. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the changes in accounting estimates. The disclosure of changes in accounting estimates. The disclosure of changes made to accounting policies by the entity. The entire disclosure for changes in accounting policies, accounting estimates and errors. The disclosure of claims and benefits paid to policyholders. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to classes of share capital. The disclosure of classes of share capital. [Refer: Share capital [member]] The disclosure of assets and liabilities used as collateral. The disclosure of commitments. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to comparative information prepared under previous GAAP. The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP. The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to contingent liabilities. The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to contingent liabilities in business combinations. The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to continuing involvement in derecognised financial assets. The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] The disclosure of the cost of sales. [Refer: Cost of sales] The disclosure of credit risk. [Refer: Credit risk [member]] The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Insurance contracts [member]] The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The disclosure of deferred income. [Refer: Deferred income] The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to defined benefit plans. The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] The disclosure of deposits from banks. [Refer: Deposits from banks] The disclosure of deposits from customers. [Refer: Deposits from customers] The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] The disclosure of derivative financial instruments. [Refer: Derivatives [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The disclosure of detailed information about arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of business combinations. The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of financial instruments. The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of hedges. The disclosure of detailed information about hedges. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of intangible assets. The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of investment property. The disclosure of detailed information about investment property. [Refer: Investment property] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of property, plant and equipment. The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of service concession arrangements. The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]] The disclosure of discontinued operations. [Refer: Discontinued operations [member]] 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. The entire disclosure for earnings per share. The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] The entire disclosure for the effect of changes in foreign exchange rates. 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. The entire disclosure for employee benefits. The entire disclosure for operating segments. The entire disclosure for events after the reporting period. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. 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. The disclosure of expenses. The disclosure of expenses by nature. [Refer: Expenses, by nature] The entire disclosure for exploration and evaluation assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to external credit grades. The disclosure of external credit grades. [Refer: External credit grades [member]] The entire disclosure for fair value measurement. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the fair value measurement of assets. The disclosure of the fair value measurement of assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the fair value measurement of equity. The disclosure of the fair value measurement of equity. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the fair value measurement of liabilities. The disclosure of the fair value measurement of liabilities. The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the fair value of defined benefit plan assets. The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements. 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] The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] The disclosure of finance cost. [Refer: Finance costs] The disclosure of finance income (cost). [Refer: Finance income (cost)] The disclosure of finance income. [Refer: Finance income] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to finance leases and operating leases by the lessee. The disclosure of finance leases and operating leases by the lessee. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to finance leases and operating leases by the lessor. The disclosure of finance leases and operating leases by the lessor. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to financial assets. The disclosure of financial assets. [Refer: Financial assets] The disclosure of financial assets classified as held for trading. [Refer: Financial assets] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to financial assets that are either past due or impaired. The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] The entire disclosure for financial instruments. The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to financial instruments, by type of interest rate. The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]] The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to financial liabilities. The disclosure of financial liabilities. [Refer: Financial liabilities] The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] The disclosure of the entity's financial risk management practices and policies. The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards. The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life. The disclosure of general and administrative expenses. [Refer: Administrative expenses] The entire disclosure for general information about financial statements. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to geographical areas. The disclosure of geographical information. The disclosure of the entity's ability to continue as a going concern. The disclosure of goodwill. [Refer: Goodwill] The entire disclosure for government grants. The disclosure of hedge accounting. The disclosure of how the entity aggregated its interests in similar entities. The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] The entire disclosure for financial reporting in hyperinflationary economies. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to impairment loss and the reversal of impairment loss. The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit. The entire disclosure for the impairment of assets. The entire disclosure for income taxes. 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). 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. 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to consolidated structured entities. The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]] The disclosure of information about employees. 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. The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] 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]] 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] 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity. The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to unconsolidated subsidiaries. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to cash-generating units. The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed. 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]] The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position. The disclosure of information sufficient to permit the reconciliation of classes of the entity's own equity instruments determined for fair value measurement to the line items in the statement of financial position. The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the initial application of standards or interpretations. The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] The entire disclosure for insurance contracts. The disclosure of insurance premium revenue. [Refer: Revenue] The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer. The entire disclosure for intangible assets. The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to intangible assets that are material to the entity. The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to intangible assets with an indefinite useful life. The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] The disclosure of interest expense. [Refer: Interest expense] The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds. The disclosure of interest income and expense. [Refer: Interest income (expense)] The disclosure of interest income. [Refer: Interest income] The disclosure of interests in associates. [Refer: Associates [member]] The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. The entire disclosure for interests in other entities. The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]] The entire disclosure for interim financial reporting. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to internal credit grades. The disclosure of internal credit grades. [Refer: Internal credit grades [member]] The entire disclosure for inventories. The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] 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. The entire disclosure for investment property. The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] The disclosure of issued capital. [Refer: Issued capital] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to joint operations. The disclosure of joint operations. [Refer: Joint operations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to joint ventures. The disclosure of joint ventures. [Refer: Joint ventures [member]] The disclosure of lease prepayments. [Refer: Prepayments] The entire disclosure for leases. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. 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]] The disclosure of liquidity risk. [Refer: Liquidity risk [member]] The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Insurance contracts [member]] The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the entity's major customers. The disclosure of major customers. The disclosure of market risk. [Refer: Market risk [member]] The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Insurance contracts [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the maturity analysis for derivative financial liabilities. 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] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities. 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] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets. 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] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the nature and extent of risks arising from financial instruments. 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]] The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Insurance contracts [member]] The disclosure of the net asset value attributable to unit-holders. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the net defined benefit liability (asset). The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts. The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Insurance contracts [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to non-adjusting events after the reporting period. The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]] The disclosure of non-controlling interests. [Refer: Non-controlling interests] The entire disclosure for non-current assets held for sale and discontinued operations. 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] The disclosure of notes and other explanatory information as part of a complete set of financial statements. The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options. The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the objectives, policies and processes for managing capital. The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the offsetting of financial assets. The disclosure of the offsetting of financial assets. [Refer: Financial assets] The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the offsetting of financial liabilities. The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to operating segments. The disclosure of operating segments. [Refer: Operating segments [member]] The disclosure of other assets. [Refer: Other assets] The disclosure of other current assets. [Refer: Other current assets] The disclosure of other current liabilities. [Refer: Other current liabilities] The disclosure of other liabilities. [Refer: Other liabilities] The disclosure of other non-current assets. [Refer: Other non-current assets] The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] The disclosure of other operating expense. [Refer: Other operating income (expense)] The disclosure of other operating income or expense. [Refer: Other operating income (expense)] The disclosure of other operating income. [Refer: Other operating income (expense)] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to other provisions. The disclosure of other provisions. [Refer: Other provisions] The entire disclosure for other provisions, contingent liabilities and contingent assets. The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the entity's products and services. The disclosure of the entity's products and services. [Refer: Products and services [member]] The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] The entire disclosure for property, plant and equipment. The disclosure of provisions. [Refer: Provisions] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the range of exercise prices of outstanding share options. The disclosure of the range of exercise prices for outstanding share options. 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. The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to reclassifications or changes in presentation. The disclosure of reclassifications or changes in the presentation of items in the financial statements. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to assets recognised by the lessee under a finance lease. The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets] The entire disclosure for revenue recognised from construction contracts. 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. 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill. The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] 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]] 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]] The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to redesignated financial assets and liabilities. The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to reimbursement rights. The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value] The disclosure of reinsurance. The entire disclosure for related parties. The disclosure of repurchase and reverse repurchase agreements. The disclosure of research and development expense. [Refer: Research and development expense] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to reserves within equity. The disclosure of reserves within equity. [Refer: Other reserves [member]] The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The entire disclosure for revenue. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the sensitivity analysis for actuarial assumptions. 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] The disclosure of the entity's sensitivity to insurance risk. The entire disclosure for separate financial statements. The entire disclosure for service concession arrangements. The entire disclosure for share capital, reserves and other equity interest. The entire disclosure for share-based payment arrangements. 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] The disclosure of significant judgements and assumptions made in relation to interests in other entities. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets. 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity. 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]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities. 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. The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to subsidiaries. The disclosure of subsidiaries. [Refer: Subsidiaries [member]] The disclosure of tax receivables and payables. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. 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]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to terms and conditions of share-based payment arrangements. The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]] The disclosure of trade and other payables. [Refer: Trade and other payables] The disclosure of trade and other receivables. [Refer: Trade and other receivables] The disclosure of trading income (expense). [Refer: Trading income (expense)] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to transactions between related parties. The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. 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]] The disclosure of transfers of financial assets. [Refer: Financial assets] The disclosure of treasury shares. [Refer: Treasury shares] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to types of insurance contracts. The disclosure of types of insurance contracts. [Refer: Insurance contracts [member]] 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. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to unconsolidated structured entities. The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to a voluntary change in accounting policy. The disclosure of a voluntary change in accounting policy. The disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions, made only if such terms can be substantiated. The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. The discount rate used in the current measurement of fair value less costs of disposal. The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. The discount rate used in the previous measurement of fair value less costs of disposal. The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements. This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction. This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]] The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] The decrease in biological assets resulting from disposals. [Refer: Biological assets] The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] The decrease in investment property resulting from disposals. [Refer: Investment property] The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs] The amount of costs relating to the distribution of goods and services. The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. The amount of dividends that the company has declared but not yet paid. The amount of dividends classified as an expense. The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests] The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests] The cash outflow for dividends paid by the entity, classified as financing activities. The cash outflow for dividends paid by the entity, classified as operating activities. The amount of dividends paid per ordinary share. The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]] The amount of dividends paid per other share. The amount of dividends payable by means of the distribution of non-cash assets to owners. The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. The amount of dividends received. The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received] The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received] The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] The amount of dividends recognised as distributions to owners. The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]] The amount, per share, of dividends recognised as distributions to owners. This member stands for domestic defined benefit plans. [Refer: Defined benefit plans [member]] The country of domicile of the entity. [Refer: Country of domicile [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to earnings per share. The disclosure of earnings per share. This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]] The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill] The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss] The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. The amount of employee contributions to retirement benefit plans. The amount of employer contributions to retirement benefit plans. This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]] This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies. This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used. This member stands for the standard value for the 'Associates' axis if no other member is used. This member stands for the standard value for the 'Business combinations' axis if no other member is used. This member stands for the standard value for the 'Cash-generating units' axis if no other member is used. This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used. This member stands for the standard value for the 'External credit grades' axis if no other member is used. This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used. This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used. This member stands for the standard value for the 'Internal credit grades' axis if no other member is used. This member stands for the standard value for the 'Joint operations' axis if no other member is used. This member stands for the standard value for the 'Joint ventures' axis if no other member is used. This member stands for the standard value for the 'Categories of related parties' axis if no other member is used. This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used. This member stands for the standard value for the 'Subsidiaries' axis if no other member is used. This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used. This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used. The amount of residual interest in the assets of the entity after deducting all its liabilities. This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used. The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. This member stands for equity attributable to the owners of the parent. The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities. The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]] This member stands for investments in equity instruments. This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]] The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]] The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]] The exercise price of outstanding share options. The exercise price of share options granted. The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]] The percentage of an expected dividend used to calculate the fair value of share options granted. The amount of an expected dividend used to calculate the fair value of share options granted. The amount of future minimum sublease payments expected to be received under non-cancellable subleases for finance leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of future minimum sublease payments expected to be received under non-cancellable subleases for operating leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The amount of income or expense relating to discontinued operations. [Refer: Discontinued operations [member]] The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. The amount of expense arising from insurance contracts. [Refer: Insurance contracts [member]] The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions] The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets] The amount of expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] The amount of cumulative expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]] The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets] The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]] The amount of expenses relating to reinsurance contracts held. The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. The amount of expenses of discontinued operations. [Refer: Discontinued operations [member]] The explanation of the accounting treatment applied to fees received for arrangements involving the legal form of a lease. The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other. The explanation of the adjustments made to the numerator in the calculation of the basic earnings per share. The explanation of the adjustments made to the numerator in the calculation of diluted earnings per share. The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement. The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]] The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]] The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants] The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. The explanation of who authorised the financial statements for issue. The explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets] The explanation of the changes in the description of the retirement benefit plan during the period covered by the report. The explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property] The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property] The explanation of cross-references to other published documents that include information that is material to understanding the entity's current interim period for first-time adopters of IFRSs. The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]] The explanation of the details of any investment in the employer that a retirement benefit plan has. The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]] The explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security. The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]] The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property] The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements. The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]] The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale] The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position. The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]] The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]] The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The explanation of events after the interim period that have not been reflected in the financial statements for the interim period. The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared. The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue] The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill] The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill] The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue. The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]] The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. The explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods. The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. The explanation of the fact that shares have no par value. [Refer: Par value per share] The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]] The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss] The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]] The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement. 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. The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]] The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]] The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]] The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists. The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]] The disclosure of an impairment loss recognised or reversed. [Refer: Impairment loss; Reversal of impairment loss] The explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense] The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] The explanation of the issues, repurchases and repayments of debt and equity securities. The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss] The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. The explanation of the measurement basis (or bases) used in preparing the financial statements. The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]] The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]] The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity's interim financial report. The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence. The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government. The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment] The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]] The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]] The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]] The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]] The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]] The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective. The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]] The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]] The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts. The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs. The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]] The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]] The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus] The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property] The explanatory comments about the seasonality or cyclicality of interim operations. The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants] The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]] The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]] The explanation of transactions that are linked together for arrangements involving the legal form of a lease. The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] The explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor. The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24. The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral. The explanation of whether participants contribute to retirement benefit plans. The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]] The explanation of the reason why the entity is not regarded as a going concern. The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss] The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property] The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property] The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue] The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period). This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. This member stands for expropriation of major assets by government. [Refer: Government [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for credit grades that have been provided by external rating agencies. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets] The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]] This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]] The fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates] The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures] The fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets] The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment] The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]] The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets] The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] The amount of expense relating to fees and commissions. The amount of income relating to fees and commissions. The amount of income or expense relating to fees and commissions. The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions. The amount of costs associated with financing activities of the entity. The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs] The amount of income associated with interest and other financing activities of the entity. The amount of income or cost associated with interest and other financing activities of the entity. The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] The amount of liabilities related to finance leases. The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost] This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income] This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale] This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets] The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities] This member stands for financial assets that have been impaired. [Refer: Financial assets] This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets] This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets] This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets] The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value] The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets] The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]] The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss] The fair value of financial assets. [Refer: At fair value [member]; Financial assets] This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories of financial assets' axis if no other member is used. [Refer: Financial assets] This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets] This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets' axis if no other member is used. [Refer: Financial assets] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] A financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] A financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] A financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] A financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] A financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]] The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities] The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets] The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Carrying amount [member]; Financial instruments, class [member]] This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities] The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Financial liabilities; Derivatives [member]] The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost] The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss] This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities] The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities] The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]] The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories of financial liabilities' axis if no other member is used. [Refer: Financial assets] This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities] This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial liabilities' axis if no other member is used. [Refer: Financial assets] This member stands for a fixed interest rate. [Refer: Interest rate risk [member]] The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations. This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]] This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]] This member stands for foreign defined benefit plans. [Refer: Defined benefit plans [member]] The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. The amount of expense arising from the consumption of fuel and energy. The amount representing the difference between the future minimum finance lease payments and their present value. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]] The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets] The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset)] The increase (decrease) in reimbursement rights resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income] The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] The increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value] The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]] The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]] The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]] The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] The gains (losses) on disposals of investments. The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets] The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets] The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss] The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss] The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]] The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]] The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]] The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets] The gains (losses) on settlements of litigation. The gains (losses) on loans and receivables. [Refer: Loans and receivables] The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale. The gains (losses) recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] The gains (losses) recognised in other comprehensive income on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] The gains (losses) recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] The gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]] The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] The gains (losses) recognised in profit or loss on the entity's purchase of reinsurance. The gains (losses) recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] The gains (losses) recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]] The gains (losses) recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest. The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] The gain on the disposal of investments. The gain on disposals of non-current assets. [Refer: Non-current assets] The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] The gain on settlements of litigation. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used. This member stands for goodwill. [Refer: Goodwill] The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]] This member stands for a government, government agencies and similar bodies whether local, national or international. The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]] The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Government [member]] This member stands for the gross amount arising from insurance contracts. [Refer: Insurance contracts [member]] The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss] The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]] The amount of contractual undiscounted cash flows in relation to finance lease obligations before deducting finance charges. The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of contractual undiscounted cash flows for gross commitments to receive a loan. The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled. This member stands for investments in hedge funds. This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used. This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity. The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] Historical volatility for shares used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Historical volatility for shares used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] Historical volatility for shares used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used. The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] The identification of unadjusted comparative information in the financial statements. The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income] The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets] The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Insurance contracts [member]] The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts. The amount of income arising from the exchanges of goods or services related to dividends. The amount of income arising from the exchanges of goods or services related to interest. The amount of income arising from the exchanges of goods or services related to royalties. The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. The amount of income arising from insurance contracts. [Refer: Insurance contracts [member]] The amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] The cumulative amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]] The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]] The amount of income from contracts with reinsurers. The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]] The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Insurance contracts [member]] The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]] The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income] The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income] The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] The cash flows from income taxes paid or refunded. The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] The cash outflow for income taxes paid, classified as operating activities. The cash inflow from income taxes refunded, classified as operating activities. This member stands for the financial effect of changes in accounting policy. This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. This member stands for the financial effect of corrections of prior period errors. This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]] This member stands for the financial effect of voluntary changes in accounting policy. The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income] The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss] The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets] The increase (decrease) in biological assets. [Refer: Biological assets] The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents] The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] The increase (decrease) in a contingent consideration asset (liability) relating to a business combination. The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]] The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners. The increase (decrease) in equity. [Refer: Equity] The amount of increase (decrease) in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]] The amount of increase (decrease) in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]] The increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]] The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]] The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]] The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets] The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets] The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities] The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities] The increase (decrease) in goodwill. [Refer: Goodwill] The increase (decrease) in insurance liabilities, net of reinsurance. The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The increase (decrease) in investment property. [Refer: Investment property] The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]] The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] The increase (decrease) in other provisions. [Refer: Other provisions] The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums] The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets] The increase (decrease) in working capital. The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]] The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets] The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets] The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)] The increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value] The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions] The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]] The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]] The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent] The increase (decrease) in equity resulting from the conversion of convertible instruments. The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]] The increase (decrease) in equity resulting from the exercise of options. The increase (decrease) in equity resulting from the exercise of warrants. The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts] The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions] The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets] The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts] The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property] The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets] The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] The increase (decrease) in equity resulting from transactions with owners. The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus] The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] The increase in existing other provisions. [Refer: Other provisions] The amount of increase in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The amount of increase in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]] The amount of increase in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions] The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]] The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]] This member stands for individually insignificant parties to the transaction other than the entity. The cash inflow from investing activities. Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]] Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]] 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] Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]] Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments] Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility. Information on how the fair value of share options granted was measured. Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price. Information about how the amount of the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets] Information about how the amount that best represents the entity's maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities] Information about the entity's major customers and the extent of the entity's reliance on them. Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] Information about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]] Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]] Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured. Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]] Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options). Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments. Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted. Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]] Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]] This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used. The amount of expense arising from purchased insurance. The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill] The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill] The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity] The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill] The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus] The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill] The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Insurance contracts [member]] The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life] The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]] This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] The amount of expense arising from interest. The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] The amount of interest expense on finance leases. [Refer: Interest expense] The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading] The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent] The amount of income arising from interest. The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale] The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents] The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held] The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading] The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments] The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income] The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers] The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed] The increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value] The cash outflow for interest paid, classified as financing activities. The cash outflow for interest paid, classified as investing activities. The cash outflow for interest paid, classified as operating activities. The amount of interest recognised as a liability. This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]] This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]] Interest rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Interest rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] Interest rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] The amount of interest recognised as a receivable. The cash inflow from interest received, classified as investing activities. The cash inflow from interest received, classified as operating activities. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for credit grades that have been developed by the entity itself. The intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The amount of inventories pledged as security for liabilities. [Refer: Inventories] The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]; Carrying amount [member]] The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]] The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories] This member stands for investment funds. The amount of investment income, such as interest and dividends. The amount at the time of the sale of investment property carried at cost within fair value model. [Refer: At cost within fair value model [member]; Carrying amount [member]; Investment property] The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property] The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] The amount of investments against insurance liabilities where all risk is borne by the policyholders. The amount of investments in associates. [Refer: Associates [member]] The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of investments in joint ventures. [Refer: Joint ventures [member]] The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Non-current assets; Investments in joint ventures] The amount of investments in subsidiaries. [Refer: Subsidiaries [member]] The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries] The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method] The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] The change in equity resulting from the issuing of convertible instruments. The increase in equity through the issue of equity instruments. This member stands for a component of equity representing issued capital. The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]] The increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]] The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]] The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. The amount of items that have been transmitted to but not yet received and processed by other banks. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Contingent liabilities [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]] This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] This member stands for a time band of later than five years. This member stands for a time band of later than five years and not later than ten years. This member stands for a time band of later than four years and not later than five years. This member stands for a time band of later than one month and not later than three months. This member stands for a time band of later than one month and not later than two months. This member stands for a time band of later than one year. This member stands for a time band of later than one year and not later than five years. This member stands for a time band of later than one year and not later than three years. This member stands for a time band of later than one year and not later than two years. This member stands for a time band of later than six months. This member stands for a time band of later than six months and not later than one year. This member stands for a time band of later than ten years. This member stands for a time band of later than three months and not later than one year. This member stands for a time band of later than three months and not later than six months. This member stands for a time band of later than three years and not later than five years. This member stands for a time band of later than three years and not later than four years. This member stands for a time band of later than two months and not later than three months. This member stands for a time band of later than two years and not later than five years. This member stands for a time band of later than two years and not later than three years. The amount of payments on leases and subleases recognised as an expense by the lessee. This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement. The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]] The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]] Information about the legal structure under which the entity operates. Information about the length of the entity's life if it is a limited life entity. This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]] This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability. The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]] Information about the level of rounding used in the presentation of amounts in the financial statements. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. This member stands for present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities] The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. The amount of liabilities due to central banks. The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]] The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement' axis if no other member is used. [Refer: Liabilities; At fair value [member]] The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits] The amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]] The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to settle the liabilities of the group. The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Insurance contracts [member]] The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. This member stands for life insurance contracts. [Refer: Insurance contracts [member]] This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities] This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]] The amount of loans and advances the entity has made to banks. [Refer: Advances received] The amount of loans and advances the entity has made to customers. [Refer: Advances received] The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables] The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment. The amount of loans payable in default. The amount of loans received. The amount of long-term deposits held by the entity. The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]] The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] The losses on the disposal of investments. The losses on disposals of non-current assets. [Refer: Non-current assets] The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] The losses on settlements of litigation. The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] This member stands for major business combinations. [Refer: Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] This member stands for major purchases of assets. The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS. The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements. This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business. This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]] This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]] This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]] The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] This member stands for material adjustments used to reconcile items in the entity's financial statements. This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] The amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets. The amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]] The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]] The description of the method used to account for investments in associates. [Refer: Associates [member]] The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]] The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]] The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] The description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts] The description of the methods used by the entity to determine the stage of completion of construction contracts in progress. The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]] The amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee. The present value of minimum finance lease payments payable. [Refer: Minimum finance lease payments payable] The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. Minimum lease payments related to arrangements that include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. Minimum lease payments related to arrangements that do not include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The portion of operating lease payments that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee recognised as an expense. The amount of assets related to mining activities of the entity. This member stands for mining assets. [Refer: Mining assets] This member stands for property related to mining activities. This member stands for rights related to mining activities. The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] The amount of miscellaneous other provisions. [Refer: Other provisions] This member stands for miscellaneous other provisions. [Refer: Other provisions [member]] This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]] This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan. The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]] This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]] The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] The name of an associate. [Refer: Associates [member]] The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]] The name of a joint operation. [Refer: Joint operations [member]] The name of a joint venture. [Refer: Joint ventures [member]] The name of most senior parent entity producing publicly available financial statements. The name of the entity's parent. [Refer: Parent [member]] The name of the reporting entity or other means of identification. The name of a subsidiary. [Refer: Subsidiaries [member]] The name of the ultimate controlling party of the group. The names of employers and employee groups covered in retirement benefit plans. This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]] The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]] The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)] The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities] The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)] The net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]] The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination] The amount recognised for new other provisions. [Refer: Other provisions] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used. The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue] The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]] The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received] The amount of assets that do not meet the definition of current assets. [Refer: Current assets] This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets] The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets] The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]] The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale] The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Insurance contracts [member]] The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]] The amount of non-current biological assets. [Refer: Biological assets] The amount of non-current dividend payables. [Refer: Dividend payables] The amount of non-current financial assets. [Refer: Financial assets] The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] The amount of non-current financial liabilities. [Refer: Financial liabilities] The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The amount of non-current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss] The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants] The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments] The amount of non-current interest payable. [Refer: Interest payable] The amount of non-current interest receivable. [Refer: Interest receivable] The amount of non-current inventories. [Refer: Inventories] The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method] The amount of non-current prepayments for leases. [Refer: Non-current prepayments] The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]] The amount of non-current loans and receivables. [Refer: Loans and receivables] The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories] The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] The non-current portion of non-current bonds issued. [Refer: Bonds issued] The non-current portion of non-current borrowings. [Refer: Borrowings] The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued] The non-current portion of non-current loans received. [Refer: Loans received] The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received] The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] The non-current portion of non-current other borrowings. [Refer: Other borrowings] The amount of non-current prepayments. [Refer: Prepayments] The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The amount of non-current provisions. [Refer: Provisions] The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] The amount of non-current receivables due from related parties. [Refer: Related parties [member]] The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] The amount of non-current provision for refunds. [Refer: Refunds provision] The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The amount of non-current provision for restructuring. [Refer: Restructuring provision] The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables] The amount of non-current trade receivables. [Refer: Trade receivables] The amount of non-current value added tax payables. [Refer: Value added tax payables] The amount of non-current value added tax receivables. [Refer: Value added tax receivables] The amount of non-current provision for warranties. [Refer: Warranty provision] The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities. The amount of non-insurance assets acquired by exercising rights to recoveries. This member stands for non-life insurance contracts. [Refer: Insurance contracts [member]] This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] This member stands for a time band of not later than one month. This member stands for a time band of not later than one year. This member stands for a time band of not later than three months. This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]] The amount of notes and debentures issued by the entity. The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. The number of personnel employed by the entity at a date. The number of instruments granted in share-based payment arrangement. The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination. The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement. The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement. The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. The number of other participants in a retirement benefit plan. The number of participants in a retirement benefit plan receiving benefits. The number of share options exercisable in a share-based payment arrangement. The number of share options exercised in a share-based payment arrangement. The number of share options expired in a share-based payment arrangement. The number of share options forfeited in a share-based payment arrangement. The number of share options granted in a share-based payment arrangement. The number of share options outstanding in a share-based payment arrangement. The number of shares authorised. The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]] The number of shares issued by the entity. The number of shares issued by the entity, for which full payment has been received. The number of shares issued by the entity, for which full payment has not been received. The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] The number of shares reserved for issue under options and contracts for the sale of shares. The amount of assets related to the exploration, evaluation, development or production of oil and gas. This member stands for oil and gas assets. [Refer: Oil and gas assets] This member stands for an on demand time band. This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]] The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions] This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] The amount of operating expense excluding the cost of sales. [Refer: Cost of sales] This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue] This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]] The option life of share options granted. This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]] This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used. The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] The amount of assets that the entity does not separately disclose in the same statement or note. This member stands for assets that the entity does not separately disclose in the same statement or note. A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income] The amount of other comprehensive income attributable to owners of the parent. The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax] The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax] The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus] The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities] The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus] The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income] This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]] The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings] The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories] The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of current payables that the entity does not separately disclose in the same statement or note. The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] The amount of current other receivables. [Refer: Other receivables] The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held] The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. The amount of employee expenses that the entity does not separately disclose in the same statement or note. This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]] This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]] This member stands for equity instruments that the entity does not separately disclose in the same statement or note. The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses. The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense] The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income] The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)] The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] The gains (losses) that the entity does not separately disclose in the same statement or note. This member stands for impaired assets that the entity does not separately disclose in the same statement or note. The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]] The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] The amount of liabilities that the entity does not separately disclose in the same statement or note. The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]] The amount of material non-cash items other than depreciation and amortisation. The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of non-current payables that the entity does not separately disclose in the same statement or note. The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] The amount of non-current other receivables. [Refer: Other receivables] The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. Amounts payable that the entity does not separately disclose in the same statement or note. This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]] The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] The amount of provisions other than provisions for employee benefits. [Refer: Provisions] This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions] The amount receivable by the entity that it does not separately disclose in the same statement or note. This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]] A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings] The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions] The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]] The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)] The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note. The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]] The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]] The nominal value per share. This member stands for an entity that controls one or more entities. The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]] The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)] The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. The amount of payables due to related parties. [Refer: Related parties [member]] The cash outflow for debt issue costs. The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. The cash outflow for premiums and claims, annuities and other policy benefits. The cash outflow for share issue costs. The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] The cash outflow for contracts held for dealing or trading purposes. The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]] The decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]] The cash outflow for payment of finance lease liabilities, classified as financing activities. [Refer: Finance lease liabilities] The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. The cash outflow to acquire or redeem entity's shares. The cash outflow to, and on behalf of, employees. The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale. The cash outflow to suppliers for goods and services. The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees. The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] The description of the period covered by the set of financial statements or notes. This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. The amount of income recognised from portfolio and other management fees. The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)] The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]] The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]] The amount of premiums written, net of amounts reinsured with third parties. This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]] Receivables that represent amounts paid for goods and services before they have been delivered. This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]] This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement). Prices specified in forward agreements to purchase financial assets for cash. The place where an entity principally conducts operations. The principal place of business of an associate. [Refer: Principal place of business; Associates [member]] The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business] The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]] The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]] Probability of default used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Probability of default used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] Probability of default used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] The cash inflow from borrowings obtained. [Refer: Borrowings] The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] The cash inflow from current borrowings obtained. [Refer: Current borrowings] The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] The cash inflow from the disposal of mining assets. [Refer: Mining assets] The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets] The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] The cash inflow from the exercise of options. The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] The cash inflow from the issuing of bonds, notes and debentures. The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]] The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities] The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. The cash inflow from issuing shares. The cash inflow from non-current borrowings obtained. [Refer: Borrowings] The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] The cash inflow from sales of biological assets. [Refer: Biological assets] The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] The cash inflow from sales of interests in associates. [Refer: Associates [member]] The cash inflow from sales of investment property. [Refer: Investment property] The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]] The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used. The amount of fees paid or payable for professional services. The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income] The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] The profit (loss) before tax of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)] The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests] The profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations] The profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations] The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests] The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss) from discontinued operations] The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations] The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)] The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] The profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss)] The profit (loss) attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)] The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)] The amounts billed for work performed on a construction contract whether or not they have been paid by the customer. The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment] The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment] The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] This member stands for a class of property, plant and equipment representing assets that are leased out under operating leases. [Refer: Property, plant and equipment] The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment] The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment] The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment] The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]] The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]] The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]] The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]] The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests] The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests] The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]] The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]] The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]] The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]] This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]] The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions] This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]] This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]] The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]] The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]] The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions] The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions] The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] The amount of provisions for future non-participating benefits. [Refer: Provisions] The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] The cash outflow for the purchase of biological assets. [Refer: Biological assets] The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]] The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] The cash outflow for the purchase of interests in associates. [Refer: Associates [member]] The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] The cash outflow for the purchase of investment property. [Refer: Investment property] The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The cash outflow for the purchase of mining assets. [Refer: Mining assets] The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets] The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]] The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]] The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]] The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] The increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]] The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] Qualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets] Qualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]] Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows. [Refer: Insurance contracts [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property] The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property] This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Ranges [member]] The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure] The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] The cash inflow from contracts held for dealing or trading purposes. The cash inflow from premiums and claims, annuities and other policy benefits. The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale. The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue] The cash inflow from sales of goods and rendering of services. The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts). The amount of receivables due from related parties. [Refer: Related parties [member]] The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale] The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets] The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used. The amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. [Refer: Carrying amount [member]] The amount of assets recognised by the entity, which are leased under finance leases. The amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]] This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]] This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the 'Redesignation' axis if no other member is used. This member stands for the amount that has been redesignated during the transition to IFRSs. The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets] The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]] The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] The amount of a cedant’s net contractual rights under a reinsurance contract. This member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Insurance contracts [member]] The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance. The amount of expense recognised on rental activities. The amount of income recognised from rental activities. The cash outflow for repayments of bonds, notes and debentures. The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] The cash outflow for repayments of current borrowings. [Refer: Current borrowings] The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities] This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement. The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage. This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage. A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract. This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years. A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. A component of equity representing components of convertible instruments classified as equity. This member stands for a component of equity representing components of convertible instruments classified as equity. A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income] A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]] This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] A component of equity resulting from share-based payments. This member stands for a component of equity resulting from share-based payments. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]] The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property] This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]] The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions] This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]] A component of equity representing the entity's cumulative undistributed earnings or deficit. This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit. The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill] The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill] The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]] The increase (decrease) in reimbursement rights resulting from the return on those rights. [Refer: Reimbursement rights, at fair value] The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus] The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] The amount of revenue arising from the exchanges of goods or services. [Refer: Revenue] The amount of revenue arising from exchanges of goods or services related to construction contracts. [Refer: Revenue] The amount of revenue arising from the exchanges of goods or services that the entity does not separately disclose in the same statement or note. [Refer: Revenue] The amount of revenue arising from the exchanges of goods or services related to the rendering of services. [Refer: Revenue] The amount of revenue arising from the exchanges of goods or services related to the sale of goods. [Refer: Revenue] The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue] The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue] The amount of revenue arising from the rendering of services. [Refer: Revenue] The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]] The amount of revenue arising from the sale of copper. [Refer: Revenue] The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue] The amount of revenue arising from the sale of gold. [Refer: Revenue] The amount of revenue arising from the sale of goods. [Refer: Revenue] The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]] The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue] The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue] The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue] The amount of revenue arising from the sale of silver. [Refer: Revenue] A revenue multiple used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] A revenue multiple used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] A revenue multiple used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue] The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue] The amount of revenue of discontinued operations. [Refer: Discontinued operations [member]; Revenue] The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)] The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment] The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision] The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent] The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]] This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]] The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]] The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used. The amount of expense arising from royalties. The amount of income arising from royalties. The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] The amount of expense relating to the marketing and selling of goods or services. The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]] The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Entity's own equity instruments [member]] The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]] The amount of loans received from banks that have been secured by collateral. [Refer: Loans received] This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower. This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets. This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used. 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]] The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]] The amount of expense arising from services. The amount of services received in related party transactions. [Refer: Related parties [member]] The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]] The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]] The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]] The decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity's own equity instruments [member]] The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used. The amount of cost related to the issuance of shares. This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]] The entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]] The entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax. Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax. Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value. This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used. The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment] A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current] The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]] An explicit and unreserved statement of compliance with all the requirements of IFRSs. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to changes in equity. The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]] The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]] The statement that unadjusted comparative information in the financial statements has been prepared on a different basis. A component of equity representing reserves created based on legal requirements. This member stands for a component of equity representing reserves created based on legal requirements. The amount of payments made for subleases recognised as an expense. The amount of liabilities that are subordinate to other liabilities with respect to claims. The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for entities that are controlled by another entity. This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests] 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]] Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]] Summary quantitative data about what the entity manages as capital. The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]] The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The present value of the defined benefit obligation, less the fair value of the plan assets (if any). [Refer: Plan assets [member]] This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]] The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]] This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively. The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. [Refer: Continuing operations [member]; Current tax expense (income); Deferred tax expense (income)] The amount of tax expense exclusive of income tax expense. The tax expense relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] The tax expense relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]] The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries] The title of an initially applied IFRS. [Refer: IFRSs [member]] The title of a new IFRS that has been issued but is not yet effective. This member stands for top of a range. The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] The amount of trade payables and other payables. [Refer: Trade payables; Other payables] The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]] The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] The amount of payment due to suppliers for goods and services used in the entity's business. The amount due from customers for goods and services sold. This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. The amount of income (expense) relating to trading assets and liabilities. The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)] The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)] The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)] The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Business combinations [member]] The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition. The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets] The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability's credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss] The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]] The amount of expense arising from transportation services. An entity’s own equity instruments, held by the entity or other members of the consolidated group. This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used. This member stands for items that have not been allocated to operating segments. The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]] This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income] The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Insurance contracts [member]] The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure] This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised. The amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]] The amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]] The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received] The amount reversed for unused other provisions. [Refer: Other provisions] This member stands for tax credits that have been received and are carried forward for use against future taxable profit. The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The useful lives or depreciation rates used for biological assets. [Refer: Biological assets] The useful lives or depreciation rates used for investment property. [Refer: Investment property] The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment] The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]] The amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used. A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]] The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]] This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average. Weighted average cost of capital used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] Weighted average cost of capital used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]; Weighted average [member]] Weighted average cost of capital used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Weighted average [member]] The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]] The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] The weighted average share price. [Refer: Weighted average [member]] The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]] The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment] This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]] The hedging gains (losses) for hedge of group of items with offsetting risk positions. The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges] The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options] The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts] The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads] The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax] The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income] A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax] The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income] A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income] The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax] The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income] A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. The entire disclosure for general hedge accounting. The description of cross-reference to disclosures about hedge accounting presented outside financial statements. The disclosure of risk management strategy related to hedge accounting. Schedule disclosing information related to the risk management strategy in relation to hedge accounting. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The explanation of the risk management strategy related to hedge accounting. The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]] The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]] The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]] Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets. The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets. The description of an indication of how frequently the hedging relationships are discontinued and restarted. The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes. The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]] Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]] The average price of a hedging instrument. [Refer: Hedging instruments [member]] The average rate of a hedging instrument. [Refer: Hedging instruments [member]] The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] Schedule disclosing information related to details of hedging instruments. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]] The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]] The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]] The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. The disclosure of detailed information about hedged items. [Refer: Hedged items [member]] Schedule disclosing information related to details of hedged items. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the 'Hedged items' axis if no other member is used. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]] The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]] The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]] The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]] The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]] The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]] The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]] A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges] A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation] The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income] The disclosure of information about credit exposures designated as measured at fair value through profit or loss. Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The nominal amount of a credit derivative. [Refer: Derivatives [member]] The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]] The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value] The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss] The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss] The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss] The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss] The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises] This member stands for Long Term Evolution licenses. [Refer: Licences and franchises] This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment] This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] This member stands for accumulated impairment. [Refer: Impairment loss] The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue] The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue] The amount of revenue arising from the rendering of telephone services. [Refer: Revenue] The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue] The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue] The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue] The amount of revenue arising from the rendering of internet services. [Refer: Revenue] The amount of revenue arising from the rendering of data services. [Refer: Revenue] The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue] The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue] The amount of income arising from fines and penalties. The description of the entity's accounting policy for costs related to acquisition of customers. The amount of receivables related to finance leases. The amount of current finance lease receivables. [Refer: Finance lease receivables] The amount of non-current finance lease receivables. [Refer: Finance lease receivables] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used. This member stands for items that have been internally generated by the entity. This member stands for items that have not been internally generated by the entity. The disclosure of detailed information about borrowings. [Refer: Borrowings] Schedule disclosing information related to details of borrowings. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings] The interest rate on borrowings. [Refer: Borrowings] The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] The maturity of borrowings. [Refer: Borrowings] The currency in which the borrowings are denominated. [Refer: Borrowings] A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] The gain on disposals of investment properties. [Refer: Investment property] The losses on disposals of investment properties. [Refer: Investment property] The gains (losses) on disposals of investment properties. [Refer: Investment property] The amount of income arising from charges related to servicing of property. The amount of expense arising from charges related to servicing of property. The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] The amount of expense relating to property management. Property is land or a building - or part of a building - or both. The amount of income arising from property development and project management. The amount of expense arising from property development and project management. The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property] The amount of bank and similar charges recognised by the entity as an expense. The amount of tax expense levied on property. Property is land or a building - or part of a building - or both. The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables] The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property] The cash outflow for expenditure related to development projects. The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building - or part of a building - or both. The amount of current deposits from customers. [Refer: Deposits from customers] The amount of non-current deposits from customers. [Refer: Deposits from customers] The amount of deferred income arising on rental activity. [Refer: Deferred income] The amount of rent deferred income classified as current. [Refer: Rent deferred income] The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] The amount of payment that is withheld by the entity, pending the fulfilment of a condition. The amount of current retention payables. [Refer: Retention payables] The amount of non-current retention payables. [Refer: Retention payables] The amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both. The amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both. The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties] The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties] The amount of interest and other costs that an entity incurs in connection with the borrowing of funds. The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. The amount of interest costs that an entity incurs. This member stands for a time band of later than three months and not later than four months. This member stands for a time band of later than four months. This member stands for trade receivables. [Refer: Trade receivables] The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property] The amount of investment property whose construction or development is complete. [Refer: Investment property] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for investment property under construction or development. [Refer: Investment property under construction or development] This member stands for completed investment property. [Refer: Investment property completed] The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] The amount of accruals and deferred income. [Refer: Accruals; Deferred income] The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income] The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income] This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Discontinued operations [member]] This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]] This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost] This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]] This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]] This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]] This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]] This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. This member stands for the announcement of a plan to discontinue an operation. This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]] This member stands for transactions in which an entity transfers its receivables to another party (the factor). This member stands for a provision for legal proceedings. [Refer: Other provisions [member]] This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The amount of current net defined benefit asset. [Refer: Net defined benefit asset] The amount of current net defined benefit liability. [Refer: Net defined benefit liability] The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9. The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Insurance contracts [member]] The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories] The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue] A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories] The amount of expenses that the entity classifies as being administrative. The amount that is reclassified when the entity changes classification or presentation in its financial statements. The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]] The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]] The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]] The amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]] The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]] The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]] The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income] The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale] The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale] The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]] The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]] The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]] The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] The nominal value of capital issued. The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]] The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]] The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]] The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]] The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]] The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. The amount of operating income that the entity does not separately disclose in the same statement or note. The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]] The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue] The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income] The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income] The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations] The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations] The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method] The amount that securities that are backed by underlying assets constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of assets under reinsurance contracts in which the entity is the policyholder. The amount that cash and cash equivalents constitute of the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day). The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day). The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] The amount that derivatives constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]] The amount that investment funds constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] The amount of provision for legal proceedings. [Refer: Other provisions] The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] The amount that debt that has been structured to meet a particular investment objective constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction] The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants] The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances. The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities] The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction] The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period. The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held] The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] The amount of expense from share-based payment transactions with employees. The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities] The amount of payables related to a value added tax. The amount of receivables related to a value added tax. The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon. This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]] This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property] The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]] The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense] This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity's financial statements. The amount of current derivative financial assets. [Refer: Derivative financial assets] The amount of current finance lease liabilities. [Refer: Finance lease liabilities] The amount of non-current derivative financial assets. [Refer: Derivative financial assets] The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] The amount of non-current finance lease liabilities. [Refer: Finance lease liabilities] The cash outflow for investing activities. The non-current amount of current tax liabilities. [Refer: Current tax liabilities] The amount of deferred income classified as current. [Refer: Deferred income] The amount of deferred income classified as non-current. [Refer: Deferred income] The gains (losses) on disposals of investment property carried at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property] The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]] The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax] The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property] The amount of income recognised in relation to government grants. [Refer: Government grants] The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations. Schedule disclosing information related to details of arrangements involving the legal form of a lease. Schedule disclosing information related to the reconciliation of changes in biological assets. Schedule disclosing information related to the reconciliation of changes in goodwill. The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]] This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] The percentage of the entity's revenue. [Refer: Revenue] The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]] The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]] 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]] Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel of entity or parent [member]] The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] The disclosure of detailed information about biological assets. [Refer: Biological assets] Schedule disclosing information related to details of biological assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological assets by type' axis if no other member is used. [Refer: Biological assets] This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets] This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets] This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] Schedule disclosing information related to the reclassification of financial assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets] This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. A component of equity that may result in relation to a business combination outside the scope of IFRS 3. 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]] The entire disclosure for regulatory deferral accounts. The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]] The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]] The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]] The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances] The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]] The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]] The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]] The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances] The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances] The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)] The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests] The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]] The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss] The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)] The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)] The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss] The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] Basic and diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]] 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. Schedule disclosing information related to activities subject to rate regulation. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used. This member stands for an entity’s activity related to distribution of electricity. This member stands for an entity’s activity related to distribution of gas. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]] This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]] The description of the nature of the regulatory rate-setting process. The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity. The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]] The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)] The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]] The description of cross-reference to disclosures about activities subject to rate regulation. The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used. This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]] This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances] The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances] The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances] The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances] The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances] The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances] The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances] The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances] The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances] The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]] The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]] The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances] The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances] The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)] The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests] The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]] The entire disclosure for revenue from contracts with customers. The amount of non-current contract assets. [Refer: Contract assets] The amount of current contract assets. [Refer: Contract assets] The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). The amount of non-current contract liabilities. [Refer: Contract liabilities] The amount of current contract liabilities. [Refer: Contract liabilities] The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers] The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. [Refer: Revenue] The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers] The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] Schedule disclosing information related to the disaggregation of revenue from contracts with customers. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if no other member is used. This member stands for government customers. [Refer: Government [member]] This member stands for non-government customers. [Refer: Government [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts' axis if no other member is used. This member stands for fixed-price contracts with customers. This member stands for time-and-materials contracts with customers. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used. This member stands for short-term contracts with customers. This member stands for long-term contracts with customers. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the 'Timing of transfer of goods or services' axis if no other member is used. This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]] This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used. This member stands for goods sold directly to consumers. This member stands for goods sold through intermediaries. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. 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] The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue] The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue] The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]] 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] The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets] The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue] The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss] The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities] The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue] The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]] The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]] Schedule disclosing information related to performance obligations in contracts with customers. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the 'Performance obligations' axis if no other member is used. This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]] This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]] The description of the significant payment terms in contracts with customers. The description of the nature of the goods or services that the entity has promised to transfer to customers. The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]] The description of obligations for returns, refunds and other similar obligations in contracts with customers. The description of types of warranties and related obligations in contracts with customers. The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers] The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers] The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers] The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services. The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. 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. The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]] The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue; Transaction price allocated to remaining performance obligations] The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss] The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used. The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used. The description of the practical expedients that have been used when applying IFRS 15 retrospectively. The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively. This member stands for the financial effect of application of IFRS 15. The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15. The aggregate amount of costs incurred and recognised profits, less recognised losses, to date on construction contracts in progress. The amount of advances received by the entity before the related work is performed on construction contracts. The amount of progress billings on construction contracts that are not paid until the conditions specified in the contract for the payment of such amounts have been satisfied or until defects have been rectified. [Refer: Progress billings] The description of the entity's accounting policy for recognising revenue. [Refer: Revenue] The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. The amount of income arising from licence fees. The amount of expense relating to selling, general and administrative activities of the entity. A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. The amount of revenue arising from the rendering of transport services. [Refer: Revenue] The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue] The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue] The amount of all operating expenses. The amount of expense arising from the consumption of fuel. The amount of expense arising from the consumption of energy. The amount of interest income on deposits. [Refer: Interest income] The description of the entity's accounting policy for customer loyalty programmes. The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] The amount of asset representing income that has been earned but is not yet received. The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income] The amount of current accrued income. [Refer: Accrued income] The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income] The amount of non-current accrued income. [Refer: Accrued income] The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income] This member stands for airport landing rights. This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]] This member stands for aircraft that is owned by the entity. [Refer: Aircraft [member]] The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost] The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk] The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets] The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets] The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income] 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] Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost] The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets] The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost] The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss. This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income] The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] 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. The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets] The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets] The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue] The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9. The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets] The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets] The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets] The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income] The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk] This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income] The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] The explanation of the initial application of the impairment requirements for financial instruments. The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets] The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] The description of cross-reference to disclosures about credit risk presented outside the financial statements. The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]] Information about an entity's definitions of default, including the reasons for selecting those definitions. Information on how the instruments were grouped if expected credit losses were measured on a collective basis. Information on how an entity determined that financial assets are credit-impaired financial assets. Information on an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity. Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses. The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses. The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset. The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information. The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes. The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets] The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk] 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. The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks. 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]] Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. This member stands for firm commitments to provide credit under pre-specified terms and conditions. This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. This member stands for contract assets. [Refer: Contract assets] This member stands for receivables related to leases. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used. This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]] This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used. This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]] This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used. This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]] This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]] This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]] This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets] The decrease in financial assets resulting from derecognition. [Refer: Financial assets] The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] The decrease in financial assets resulting from write-off. [Refer: Financial assets] The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets] The increase (decrease) in financial assets. [Refer: Financial assets] The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired. The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses. The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance. 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. Schedule disclosing information related to the credit risk exposure. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the standard value for the 'Probability of default' axis if no other member is used. This member stands for all probabilities of default. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The disclosure of the provision matrix. Schedule disclosing information related to the provision matrix. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used. This member stands for a current time band. This member stands for a time band of later than three months. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments] The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments] The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] The description of cross-reference to disclosures presented outside interim financial statements. The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held. The statement that comparative information does not comply with IFRS 7 and IFRS 9. The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. The entire disclosure for significant accounting policies applied by the entity. The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities. The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]] The description of the entity's accounting policy for emission rights. The amount of revenue arising from the rendering of information technology services. [Refer: Revenue] The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue] The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue] This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill] The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]] The amount of revenue arising from the rendering of advertising services. [Refer: Revenue] The amount of revenue arising from the rendering of printing services. [Refer: Revenue] The amount of expense arising from media production. This member stands for broadcasting rights. The amount of assets relating to programming. [Refer: Assets] The amount of current programming assets. [Refer: Programming assets] The amount of non-current programming assets. [Refer: Programming assets] The description of the entity's accounting policy for programming assets. [Refer: Programming assets] The amount of revenue arising from the sale of electricity. [Refer: Revenue] The amount of charges related to transmission of energy. The amount of payables for the purchase of energy. The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy] The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] This member stands for service concession rights. [Refer: Service concession arrangements [member]] The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] The amount of expense arising from travel. The amount of expense arising from communication. The amount of expense arising from donations and subsidies. The amount of merchandise that was sold during the period and recognised as an expense. The amount of purchased energy that was sold during the period and recognised as an expense. A classification of current inventory representing the amount of fuel. [Refer: Inventories] The amount of payables for the purchase of non-current assets. [Refer: Non-current assets] The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] The amount of inventories carried at net realisable value. [Refer: Inventories] The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]] The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]] The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] This member stands for a currency swap contract. [Refer: Swap contract [member]] This member stands for an interest rate swap contract. [Refer: Swap contract [member]] The amount of revenue arising from the sale of publications. [Refer: Revenue] The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue] The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue] The amount of revenue arising from the sale of books. [Refer: Revenue] The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)] The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] The amount of assets less the amount of current liabilities. Expiry date 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. Effective 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Carrying amount [member]; Investment property] The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member is used. [Refer: Property, plant and equipment] This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets] The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings] The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables] The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] This member stands for a time band of later than five years and not later than seven years. This member stands for a time band of later than seven years and not later than ten years. This member stands for a time band of later than one month and not later than six months. This member stands for a time band of later than three years. This member stands for a time band of later than ten years and not later than fifteen years. This member stands for a time band of later than fifteen years and not later than twenty years. This member stands for a time band of later than twenty years and not later than twenty-five years. The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease. The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property] The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets] The amount of current lease liabilities. [Refer: Lease liabilities] The amount of non-current lease liabilities. [Refer: Lease liabilities] The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities] The description of cross-reference to disclosures about leases. The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] Schedule disclosing information related to right-of-use assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets] The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] The amount of interest expense on lease liabilities. [Refer: Lease liabilities] The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets] The cash outflow for leases. The amount of additions to right-of-use assets. [Refer: Right-of-use assets] The gains (losses) arising from sale and leaseback transactions. The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. The disclosure of additional information about leasing activities of a lessee. Information about the nature of the lessee's leasing activities. Information about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] Information about the lessee's exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. Information about the lessee's exposure arising from extension options and termination options. Information about the lessee's exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. Information about the lessee's exposure arising from leases not yet commenced to which the lessee is committed. Information about the restrictions or covenants imposed by leases on the lessee. Information about the sale and leaseback transactions. The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease] The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. The disclosure of additional information about leasing activities of a lessor. Information about the nature of the lessor's leasing activities. Information about how the lessor manages the risk associated with the rights it retains in underlying assets. Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease] 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. Schedule disclosing information related to the maturity analysis of finance lease payments receivable. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income] The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. 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. Schedule disclosing information related to the maturity analysis of operating lease payments. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. 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. The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. This member stands for right-of-use assets. [Refer: Right-of-use assets] This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]