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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

You are viewing the version of the document as on 2021-01-01.

Status: In this content, we have included all amendments made by EU exit-related instruments up to end September 2020. There will be more amendments to be made later this year, further to the September QCP.

ANNEX VI Schema of the core taxonomy

Table Schema of the core taxonomy to mark up IFRS consolidated financial statements

Prefix

Element name/role URI

Element type and attributes

Label

Documentation label

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

Abnormally large changes in asset prices or foreign exchange rates [member]

This member stands for abnormally large changes in asset prices or foreign exchange rates.

example: IAS 10 22 g

ifrs-full

AccountingEstimatesAxis

axis

Accounting estimates [axis]

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.

disclosure: IAS 8 39

ifrs-full

AccountingEstimatesMember

member

Accounting estimates [member]

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.

disclosure: IAS 8 39

ifrs-full

AccountingProfit

X duration credit

Accounting profit

The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]

disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i

ifrs-full

Accruals

X instant credit

Accruals

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.

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncome

X instant credit

Accruals and deferred income

The amount of accruals and deferred income. [Refer: Accruals; Deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeAbstract

Accruals and deferred income [abstract]

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrent

X instant credit

Accruals and deferred income classified as current

The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract

Accruals and deferred income classified as current [abstract]

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrent

X instant credit

Accruals and deferred income classified as non-current

The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract

Accruals and deferred income classified as non-current [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

X instant credit

Accruals classified as current

The amount of accruals classified as current. [Refer: Accruals]

common practice: IAS 1 78

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant credit

Accruals classified as non-current

The amount of accruals classified as non-current. [Refer: Accruals]

common practice: IAS 1 78

ifrs-full

AccruedIncome

X instant debit

Accrued income

The amount of asset representing income that has been earned but is not yet received.

common practice: IAS 1 112 c

ifrs-full

AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable

X instant credit

Accumulated allowance for uncollectible minimum lease payments receivable

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.

disclosure: IAS 17 47 d - Expiry date 2019.01.01

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant debit

Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

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]

disclosure: IFRS 7 9 c - Effective 2018.01.01

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments

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]

disclosure: IFRS 7 9 d - Effective 2018.01.01

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant credit

Accumulated 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 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]

disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a - Effective 2018.01.01

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant debit

Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets

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]]

disclosure: IFRS 7 9 c - Expiry date 2018.01.01

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments

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]

disclosure: IFRS 7 9 d - Expiry date 2018.01.01

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

Accumulated depreciation, amortisation and impairment [member]

This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]

disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

Accumulated depreciation and amortisation [member]

This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]

common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant debit

Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets

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]]

disclosure: IFRS 7 24B a ii - Effective 2018.01.01

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant credit

Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities

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]]

disclosure: IFRS 7 24B a ii - Effective 2018.01.01

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant debit

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets

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]]

disclosure: IFRS 7 24B a v - Effective 2018.01.01

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant credit

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities

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]]

disclosure: IFRS 7 24B a v - Effective 2018.01.01

ifrs-full

AccumulatedImpairmentMember

member

Accumulated impairment [member]

This member stands for accumulated impairment. [Refer: Impairment loss]

common practice: IAS 16 73 d, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, example: IFRS 7 IG29 b - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant credit

Accumulated other comprehensive income

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]

common practice: IAS 1 55

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

Accumulated other comprehensive income [member]

This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]

common practice: IAS 1 108

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration debit

Acquisition and administration expense related to insurance contracts

The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IAS 1 85

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant credit

Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date

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]]

disclosure: IFRS 3 B64 p i

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant credit

Consideration transferred, acquisition-date fair value

The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

Acquisition-date fair value of total consideration transferred [abstract]

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration debit

Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration debit

Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration debit

Acquisitions through business combinations, biological assets

The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]

disclosure: IAS 41 50 e

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration debit

Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts

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]

common practice: IFRS 4 37 e

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration debit

Acquisitions through business combinations, intangible assets and goodwill

The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]

common practice: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration debit

Acquisitions through business combinations, intangible assets other than goodwill

The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]

disclosure: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration debit

Acquisitions through business combinations, investment property

The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]

disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration credit

Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued

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]

common practice: IFRS 4 37 e

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration credit

Acquisitions through business combinations, other provisions

The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]

common practice: IAS 37 84

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration debit

Acquisitions through business combinations, property, plant and equipment

The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]

disclosure: IAS 16 73 e iii

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration debit

Acquisitions through business combinations, reinsurance assets

The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

common practice: IFRS 4 37 e

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

Actuarial assumption of discount rates

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

Actuarial assumption of discount rates [member]

This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

Actuarial assumption of expected rates of inflation

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

Actuarial assumption of expected rates of inflation [member]

This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

Actuarial assumption of expected rates of pension increases

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

Actuarial assumption of expected rates of pension increases [member]

This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

Actuarial assumption of expected rates of salary increases

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

Actuarial assumption of expected rates of salary increases [member]

This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement

Actuarial assumption of life expectancy after retirement

The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

Actuarial assumption of life expectancy after retirement [member]

This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

Actuarial assumption of medical cost trend rates

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

Actuarial assumption of medical cost trend rates [member]

This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMortalityRates

Actuarial assumption of mortality rates

The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

Actuarial assumption of mortality rates [member]

This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfRetirementAge

Actuarial assumption of retirement age

The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

Actuarial assumption of retirement age [member]

This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionsAxis

axis

Actuarial assumptions [axis]

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.

disclosure: IAS 19 145

ifrs-full

ActuarialAssumptionsMember

member

Actuarial assumptions [member]

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.

disclosure: IAS 19 145

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

X duration debit

Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)

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)]

disclosure: IAS 19 141 c ii

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

X duration debit

Actuarial gains (losses) arising from changes in financial assumptions, 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)]

disclosure: IAS 19 141 c iii

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

X duration debit

Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]

common practice: IAS 19 141 c

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant credit

Actuarial present value of promised retirement benefits

The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.

disclosure: IAS 26 35 d

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets

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]

common practice: IFRS 7 16 - Expiry date 2018.01.01

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

Additional information about entity exposure to risk

Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.

disclosure: IFRS 7 35

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

Additional information about nature and financial effect of business combination

Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]

disclosure: IFRS 3 63

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

Additional information about nature of and changes in risks associated with interests in structured entities [text block]

The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.

disclosure: IFRS 12 B25

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

Additional information about share-based payment arrangements [text block]

Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 52

ifrs-full

AdditionalInformationAbstract

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration credit

Additional liabilities, contingent liabilities recognised in business combination

The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]

disclosure: IFRS 3 B67 c

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Additional liabilities, contingent liabilities recognised in business combination [abstract]

ifrs-full

AdditionalPaidinCapital

X instant credit

Additional paid-in capital

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.

common practice: IAS 1 55

ifrs-full

AdditionalPaidinCapitalMember

member

Additional paid-in capital [member]

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.

common practice: IAS 1 108

ifrs-full

AdditionalProvisionsOtherProvisions

X duration credit

Additional provisions, other provisions

The amount of additional other provisions made. [Refer: Other provisions]

disclosure: IAS 37 84 b

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

X duration debit

Additional recognition, goodwill

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]]

disclosure: IFRS 3 B67 d ii

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration debit

Additions from acquisitions, investment property

The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration debit

Additions from purchases, biological assets

The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]

disclosure: IAS 41 50 b

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration debit

Additions from subsequent expenditure recognised as asset, biological assets

The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]

common practice: IAS 41 50

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration debit

Additions from subsequent expenditure recognised as asset, investment property

The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsInvestmentPropertyAbstract

Additions, investment property [abstract]

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration credit

Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued

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]]

example: IFRS 4 IG37 b, example: IFRS 4 37 e

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration debit

Additions other than through business combinations, biological assets

The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]

common practice: IAS 41 50

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

Additions other than through business combinations, biological assets [abstract]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration debit

Additions other than through business combinations, intangible assets other than goodwill

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]

disclosure: IAS 38 118 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration debit

Additions other than through business combinations, investment property

The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration debit

Additions other than through business combinations, property, plant and equipment

The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]

disclosure: IAS 16 73 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration debit

Additions other than through business combinations, reinsurance assets

The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

common practice: IFRS 4 37 e

ifrs-full

AdditionsToNoncurrentAssets

X duration debit

Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts

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; Types of insurance contracts [member]]

disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e

ifrs-full

AdditionsToRightofuseAssets

X duration debit

Additions to right-of-use assets

The amount of additions to right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 53 h - Effective 2019.01.01

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

Address of entity's registered office

The address at which the entity's office is registered.

disclosure: IAS 1 138 a

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

Address where consolidated financial statements are obtainable

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]]

disclosure: IAS 27 16 a

ifrs-full

AdjustedWeightedAverageShares

shares

Adjusted weighted average number of ordinary shares outstanding

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]]

disclosure: IAS 33 70 b

ifrs-full

AdjustmentsForAmortisationExpense

X duration debit

Adjustments for amortisation expense

Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]

common practice: IAS 7 20

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

X duration debit

Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax

The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]

disclosure: IFRS 7 23 e - Expiry date 2018.01.01

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration debit

Adjustments for current tax of prior periods

Adjustments of tax expense (income) recognised in the period for current tax of prior periods.

example: IAS 12 80 b

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration debit

Adjustments for decrease (increase) in biological assets

Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration debit

Adjustments for decrease (increase) in derivative financial assets

Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration debit

Adjustments for decrease (increase) in financial assets held for trading

Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration debit

Adjustments for decrease (increase) in inventories

Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration debit

Adjustments for decrease (increase) in loans and advances to banks

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration debit

Adjustments for decrease (increase) in loans and advances to customers

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration debit

Adjustments for decrease (increase) in other assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration debit

Adjustments for decrease (increase) in other current assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration debit

Adjustments for decrease (increase) in other operating receivables

Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration debit

Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed

Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration debit

Adjustments for decrease (increase) in trade accounts receivable

Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration debit

Adjustments for decrease (increase) in trade and other receivables

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration debit

Adjustments for deferred tax expense

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration debit

Adjustments for deferred tax of prior periods

Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.

common practice: IAS 12 80

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration debit

Adjustments for depreciation and amortisation expense

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)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration debit

Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or 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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDepreciationExpense

X duration debit

Adjustments for depreciation expense

Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDividendIncome

X duration credit

Adjustments for dividend income

Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration debit

Adjustments for fair value losses (gains)

Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForFinanceCosts

X duration debit

Adjustments for finance costs

Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]

common practice: IAS 7 20 c

ifrs-full

AdjustmentsForFinanceIncome

X duration credit

Adjustments for finance income

Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration credit

Adjustments for finance income (cost)

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration credit

Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration credit

Adjustments for gain (loss) on disposals, property, plant and equipment

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration credit

Adjustments for gains (losses) on change in fair value less costs to sell, biological assets

Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration credit

Adjustments for gains (losses) on change in fair value of derivatives

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration credit

Adjustments for gains (losses) on fair value adjustment, investment property

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration debit

Adjustments for impairment loss recognised in profit or loss, goodwill

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss

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]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment

Adjustments for impairment loss (reversal of impairment loss) 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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration debit

Adjustments for income tax expense

Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

disclosure: IAS 7 35

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncome

X duration debit

Adjustments for increase (decrease) in deferred income

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration debit

Adjustments for increase (decrease) in deposits from banks

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration debit

Adjustments for increase (decrease) in deposits from customers

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration debit

Adjustments for increase (decrease) in derivative financial liabilities

Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration debit

Adjustments for increase (decrease) in employee benefit liabilities

Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration debit

Adjustments for increase (decrease) in financial liabilities held for trading

Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration debit

Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration debit

Adjustments for increase (decrease) in other current liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration debit

Adjustments for increase (decrease) in other liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration debit

Adjustments for increase (decrease) in other operating payables

Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration debit

Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent

Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration debit

Adjustments for increase (decrease) in trade accounts payable

Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration debit

Adjustments for increase (decrease) in trade and other payables

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration debit

Adjustments for increase in other provisions arising from passage of time

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]]

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestExpense

X duration debit

Adjustments for interest expense

Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestIncome

X duration credit

Adjustments for interest income

Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration debit

Adjustments for losses (gains) on disposal of non-current assets

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)]

common practice: IAS 7 14

ifrs-full

AdjustmentsForProvisions

X duration debit

Adjustments for provisions

Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration debit

Adjustments to reconcile profit (loss)

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

disclosure: IAS 7 20

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

X duration debit

Adjustments for share-based payments

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

X duration credit

Adjustments for undistributed profits of associates

Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration credit

Adjustments for undistributed profits of investments accounted for using equity method

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration debit

Adjustments for unrealised foreign exchange losses (gains)

Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration debit

Adjustments to reconcile profit (loss) other than changes in working capital

Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant debit

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

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]]

disclosure: IFRS 1 31 c

ifrs-full

AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets

X.XX duration

Adjustment to mid-market consensus price, significant unobservable inputs, assets

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]]

example: IFRS 13 B36 c

ifrs-full

AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstruments

X.XX duration

Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments

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]]

example: IFRS 13 B36 c

ifrs-full

AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities

X.XX duration

Adjustment to mid-market consensus price, significant unobservable inputs, liabilities

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]]

example: IFRS 13 B36 c

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

X duration debit

Adjustment to profit (loss) for preference share dividends

Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Preference shares [member]; Profit (loss)]

example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example), example: IAS 33 70 a

ifrs-full

AdministrativeExpense

X duration debit

Administrative expenses

The amount of expenses that the entity classifies as being administrative.

example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi

ifrs-full

Advances

X instant credit

Advances received

The amount of payments received for goods or services to be provided in the future.

common practice: IAS 1 55

ifrs-full

AdvancesReceivedForContractsInProgress

X instant credit

Advances received for contracts in progress

The amount of advances received by the entity before the related work is performed on construction contracts.

disclosure: IFRIC 15 21 b - Expiry date 2018.01.01, disclosure: IAS 11 40 b - Expiry date 2018.01.01

ifrs-full

AdvertisingExpense

X duration debit

Advertising expense

The amount of expense arising from advertising.

common practice: IAS 1 112 c

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

Aggregate adjustment to carrying amounts reported under previous GAAP [member]

This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]

disclosure: IFRS 1 30 b

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

Aggregate continuing and discontinued operations [member]

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]]

disclosure: IFRS 5 Presentation and disclosure

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

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]]

disclosure: IFRS 7 28 b

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

Aggregated individually immaterial associates [member]

This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]

disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

Aggregated individually immaterial business combinations [member]

This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]

disclosure: IFRS 3 B65

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

Aggregated individually immaterial joint ventures [member]

This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]

disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9

ifrs-full

AggregatedMeasurementMember

member

Aggregated measurement [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.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AggregatedTimeBandsMember

member

Aggregated time bands [member]

This member stands for aggregated time bands. It also represents the standard value for the "Maturity" axis if no other member is used.

disclosure: IAS 1 61, disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a - Effective 2018.01.01

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [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]

disclosure: IAS 36 135

ifrs-full

AggregateOfFairValuesMember

member

Aggregate of fair values [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.

disclosure: IFRS 1 30 a

ifrs-full

AgriculturalProduceByGroupAxis

axis

Agricultural produce by group [axis]

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.

common practice: IAS 41 46 b ii

ifrs-full

AgriculturalProduceGroupMember

member

Agricultural produce, group [member]

This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the "Agricultural produce by group" axis if no other member is used. [Refer: Current agricultural produce]

common practice: IAS 41 46 b ii

ifrs-full

Aircraft

X instant debit

Aircraft

The amount of property, plant and equipment representing aircraft used in the entity's operations.

example: IAS 16 37 e

ifrs-full

AircraftMember

member

Aircraft [member]

This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]

example: IAS 16 37 e

ifrs-full

AircraftUnderFinanceLeaseMember

member

Aircraft under finance lease [member]

This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]]

common practice: IAS 16 37 e - Expiry date 2019.01.01

ifrs-full

AirportLandingRightsMember

member

Airport landing rights [member]

This member stands for airport landing rights.

common practice: IAS 38 119

ifrs-full

AllLevelsOfFairValueHierarchyMember

member

All levels of fair value hierarchy [member]

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.

disclosure: IAS 19 142, disclosure: IFRS 13 93 b

ifrs-full

AllOtherSegmentsMember

member

All other segments [member]

This member stands for business activities and operating segments that are not reportable.

disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 16

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant credit

Allowance account for credit losses of financial assets

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

disclosure: IFRS 7 16 - Expiry date 2018.01.01

ifrs-full

AllowanceForCreditLossesMember

member

Allowance for credit losses [member]

This member stands for an allowance account used to record impairments to financial assets due to credit losses.

common practice: IAS 12 81 g

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration debit

Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers

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]

disclosure: IFRS 15 128 b - Effective 2018.01.01

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration credit

Amortisation, deferred acquisition costs arising from insurance contracts

The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]

example: IFRS 4 IG39 c, example: IFRS 4 37 e

ifrs-full

AmortisationExpense

X duration debit

Amortisation expense

The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.

common practice: IAS 1 112 c

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

X duration

Amortisation, intangible assets other than goodwill

The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]

disclosure: IAS 38 118 e vi

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

Amortisation method, intangible assets other than goodwill

The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]

disclosure: IAS 38 118 b

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration debit

Amortisation of losses (gains) arising on buying reinsurance

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]

disclosure: IFRS 4 37 b ii

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate 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]

disclosure: IFRS 7 9 b - Effective 2018.01.01

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

Amount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit risk

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]]

disclosure: IFRS 7 9 b - Expiry date 2018.01.01

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant debit

Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible

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]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant credit

Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable

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]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant debit

Amount by which unit's recoverable amount exceeds its carrying amount

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]]

disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX instant

Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount

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]]

disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration debit

Amount incurred by entity for provision of key management personnel services provided by separate management entity

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]]

disclosure: IAS 24 18A

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

Amount of reclassifications or changes in presentation

The amount that is reclassified when the entity changes classification or presentation in its financial statements.

disclosure: IAS 1 41 b

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

Amount presented in other comprehensive income realised at derecognition of financial liability

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]

disclosure: IFRS 7 10 d - Effective 2018.01.01

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration debit

Amount reclassified from profit or loss to other comprehensive income applying overlay approach

The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.

disclosure: IFRS 4 35D a - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration debit

Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets

The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.

disclosure: IFRS 4 39L f i - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration credit

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration credit

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b - Effective on first application of IFRS 9

ifrs-full

AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease

X duration credit

Amount recognised as income from arrangement involving legal form of lease

The amount recognised as income from arrangements involving the legal form of a lease.

disclosure: SIC 27 10 b - Expiry date 2019.01.01

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant credit

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale

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]]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups 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]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration debit

Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

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]

disclosure: IFRS 9 6.5.11 d i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration debit

Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

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]

disclosure: IFRS 9 6.5.16 - Effective 2018.01.01

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration debit

Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

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]

disclosure: IFRS 9 6.5.16 - Effective 2018.01.01

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration debit

Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

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]

disclosure: IFRS 9 6.5.15 b i - Effective 2018.01.01

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration debit

Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied

The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.

disclosure: IFRS 4 39L d i - Effective on first application of IFRS 9

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

Amounts arising from insurance contracts [axis]

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.

common practice: IFRS 4 Disclosure

ifrs-full

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration debit

Amounts incurred, deferred acquisition costs arising from insurance contracts

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]

example: IFRS 4 IG39 b, example: IFRS 4 37 e

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant credit

Amounts payable, related party transactions

The amounts payable resulting from related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant credit

Other amounts payable to transferee in respect of transferred assets

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]

disclosure: IFRS 7 42E d

ifrs-full

AmountsReceivableRelatedPartyTransactions

X instant debit

Amounts receivable, related party transactions

The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l iii

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

X duration debit

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

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]

disclosure: IFRS 9 5.6.5 - Effective 2018.01.01

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

X duration debit

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax

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]

disclosure: IFRS 9 5.6.5 - Effective 2018.01.01

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

X duration debit

Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax

The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]

disclosure: IFRS 7 23 e - Expiry date 2018.01.01

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant credit

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets

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]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant debit

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

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]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration debit

Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated

The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.

disclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration debit

Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied

The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.

disclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

Analysis of age of financial assets that are past due but not impaired [text block]

Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

disclosure: IFRS 7 37 a - Expiry date 2018.01.01

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

Analysis of credit exposures using external credit grading system [text block]

The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]

example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

Analysis of credit exposures using internal credit grading system [text block]

The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]

example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

Analysis of financial assets that are individually determined to be impaired [text block]

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]

disclosure: IFRS 7 37 b - Expiry date 2018.01.01

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

Analysis of income and expense [abstract]

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

member

Announcement of plan to discontinue operation [member]

This member stands for the announcement of a plan to discontinue an operation.

example: IAS 10 22 b

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

member

Announcing or commencing implementation of major restructuring [member]

This member stands for announcing or commencing implementation of major restructuring.

example: IAS 10 22 e

ifrs-full

ApplicableTaxRate

X.XX duration

Applicable tax rate

The applicable income tax rate.

disclosure: IAS 12 81 c ii

ifrs-full

AreaOfLandUsedForAgriculture

area

Area of land used for agriculture

The area of land used for agriculture by the entity.

common practice: IAS 41 46 b i

ifrs-full

ArrangementsInvolvingLegalFormOfLeaseAxis

axis

Arrangements involving legal form of lease [axis]

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.

disclosure: SIC 27 10 - Expiry date 2019.01.01

ifrs-full

ArrangementsInvolvingLegalFormOfLeaseMember

member

Arrangements involving legal form of lease [member]

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.

disclosure: SIC 27 10 - Expiry date 2019.01.01

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant debit

Asset-backed debt instruments held

The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

AssetbackedFinancingsMember

member

Asset-backed financings [member]

This member stands for asset-backed financings.

example: IFRS 12 B23 b

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant debit

Asset-backed securities, amount contributed to fair value of plan assets

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]]

example: IAS 19 142 g

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant debit

Asset recognised for expected reimbursement, contingent liabilities in business combination

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]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant debit

Asset recognised for expected reimbursement, other provisions

The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]

disclosure: IAS 37 85 c

ifrs-full

Assets

X instant debit

Assets

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.

disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23

ifrs-full

AssetsAbstract

Assets [abstract]

ifrs-full

AssetsAndLiabilitiesAxis

axis

Assets and liabilities [axis]

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.

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

axis

Assets and liabilities classified as held for sale [axis]

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.

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

member

Assets and liabilities classified as held for sale [member]

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]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesMember

member

Assets and liabilities [member]

This member stands for assets and liabilities. It also represents the standard value for the "Assets and liabilities" axis if no other member is used. [Refer: Assets; Liabilities]

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

member

Assets and liabilities not 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]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

X instant debit

Assets and regulatory deferral account debit balances

The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]

disclosure: IFRS 14 21

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant debit

Assets arising from exploration for and evaluation of mineral resources

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.

disclosure: IFRS 6 24 b

ifrs-full

AssetsArisingFromInsuranceContracts

X instant debit

Assets arising from insurance contracts

The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant debit

Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value

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]]

disclosure: IFRS 7 15 a

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

member

Assets held to hedge liabilities arising from financing activities [member]

This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

AssetsLessCurrentLiabilities

X instant debit

Assets less current liabilities

The amount of assets less the amount of current liabilities.

common practice: IAS 1 55

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant credit

Assets (liabilities) of benefit plan

The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

disclosure: IAS 26 35 a

ifrs-full

AssetsObtained

X instant debit

Assets obtained by taking possession of collateral or calling on other credit enhancements

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]]

disclosure: IFRS 7 38 a

ifrs-full

AssetsOfBenefitPlan

X instant debit

Assets of benefit plan

The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 26 35 a i

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration debit

Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed

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]]

disclosure: IAS 7 40 d

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant debit

Assets recognised from costs to obtain or fulfil contracts with customers

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.

disclosure: IFRS 15 128 a - Effective 2018.01.01

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant debit

Assets recognised in entity's financial statements in relation to structured entities

The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 a

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant debit

Collateral sold or repledged in absence of default by owner of collateral, at fair value

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]]

disclosure: IFRS 7 15 b

ifrs-full

AssetsThatEntityContinuesToRecognise

X instant debit

Assets that entity continues to recognise

The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant debit

Assets that entity continues to recognise to extent of continuing involvement

The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]

disclosure: IFRS 7 42D f

ifrs-full

AssetsToWhichSignificantRestrictionsApply

X instant debit

Assets to which significant restrictions apply

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.

disclosure: IFRS 12 13 c

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

X duration credit

Assets transferred to structured entities, at time of transfer

The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 27 c

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant debit

Assets under insurance contracts and reinsurance contracts issued

The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]

example: IAS 1 55, example: IFRS 4 IG20 b, example: IFRS 4 37 b

ifrs-full

AssetsUnderReinsuranceCeded

X instant debit

Assets under reinsurance ceded

The amount of assets under reinsurance contracts in which the entity is the policyholder.

example: IAS 1 55, example: IFRS 4 IG20 c, example: IFRS 4 37 b

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant debit

Assets with significant risk of material adjustments within next financial year

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.

disclosure: IAS 1 125 b

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

X instant credit

Associated liabilities that entity continues to recognise

The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant credit

Associated liabilities that entity continues to recognise to extent of continuing involvement

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]

disclosure: IFRS 7 42D f

ifrs-full

AssociatesMember

member

Associates [member]

This member stands for the entities over which the investor has significant influence.

disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9

ifrs-full

AtCostMember

member

At cost [member]

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.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

member

At cost or in accordance with IFRS 16 within fair value model [member]

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]]

disclosure: IAS 40 78 - Effective 2019.01.01

ifrs-full

AtCostWithinFairValueModelMember

member

At cost within fair value model [member]

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]]

disclosure: IAS 40 78 - Expiry date 2019.01.01

ifrs-full

AtFairValueMember

member

At fair value [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.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AuditorsRemuneration

X duration debit

Auditor's remuneration

The amount of fees paid or payable to the entity's auditors.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationAbstract

Auditor's remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

X duration debit

Auditor's remuneration for audit services

The amount of fees paid or payable to the entity's auditors for auditing services.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForOtherServices

X duration debit

Auditor's remuneration for other 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.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForTaxServices

X duration debit

Auditor's remuneration for tax services

The amount of fees paid or payable to the entity's auditors for tax services.

common practice: IAS 1 112 c

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant credit

Authorised capital commitments but not contracted for

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]

common practice: IAS 1 112 c

ifrs-full

AvailableforsaleFinancialAssetsAbstract

Available-for-sale financial assets [abstract]

ifrs-full

AverageEffectiveTaxRate

X.XX duration

Average effective tax rate

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

disclosure: IAS 12 81 c ii

ifrs-full

AverageForeignExchangeRate

X.XX duration

Average foreign exchange rate

The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.

common practice: IAS 1 112 c

ifrs-full

AverageNumberOfEmployees

X.XX duration

Average number of employees

The average number of personnel employed by the entity during a period.

common practice: IAS 1 112 c

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

Average price of hedging instrument

The average price of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b - Effective 2018.01.01

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

Average rate of hedging instrument

The average rate of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b - Effective 2018.01.01

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant credit

Balances on current accounts from customers

The amount of balances in customers' current accounts held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant credit

Balances on demand deposits from customers

The amount of balances in customers' demand deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant credit

Balances on other deposits from customers

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.

common practice: IAS 1 112 c

ifrs-full

BalancesOnTermDepositsFromCustomers

X instant credit

Balances on term deposits from customers

The amount of balances in customers' term deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesWithBanks

X instant debit

Balances with banks

The amount of cash balances held at banks.

common practice: IAS 7 45

ifrs-full

BankAcceptanceAssets

X instant debit

Bank acceptance assets

The amount of bank acceptances recognised as assets.

common practice: IAS 1 55

ifrs-full

BankAcceptanceLiabilities

X instant credit

Bank acceptance liabilities

The amount of bank acceptances recognised as liabilities.

common practice: IAS 1 55

ifrs-full

BankAndSimilarCharges

X duration debit

Bank and similar charges

The amount of bank and similar charges recognised by the entity as an expense.

common practice: IAS 1 112 c

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant debit

Bank balances at central banks other than mandatory reserve deposits

The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]

common practice: IAS 1 112 c

ifrs-full

BankBorrowingsUndiscountedCashFlows

X instant credit

Bank borrowings, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]

example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D

ifrs-full

BankDebtInstrumentsHeld

X instant debit

Bank debt instruments held

The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant debit

Other banking arrangements, classified as cash equivalents

A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]

common practice: IAS 7 45

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

X instant credit

Bank overdrafts

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]

common practice: IAS 7 45

ifrs-full

BasicAndDilutedEarningsLossPerShare

X.XX duration

Basic and diluted earnings (loss) per share

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]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations

Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

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]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations

Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

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]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances 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]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsPerShareAbstract

Basic and diluted earnings per share [abstract]

ifrs-full

BasicEarningsLossPerShare

X.XX duration

Basic 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).

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic earnings (loss) per share from continuing operations

Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances 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]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic earnings (loss) per share from discontinued operations

Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]

disclosure: IAS 33 68

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

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]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

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]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsPerShareAbstract

Basic earnings per share [abstract]

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

text

Description of basis for attributing revenues from external customers to individual countries

The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]

disclosure: IFRS 8 33 a

ifrs-full

BearerBiologicalAssetsMember

member

Bearer biological assets [member]

This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]

example: IAS 41 43

ifrs-full

BearerPlants

X instant debit

Bearer plants

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]

example: IAS 16 37 i

ifrs-full

BearerPlantsMember

member

Bearer plants [member]

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]

example: IAS 16 37 i

ifrs-full

BenefitsPaidOrPayable

X duration debit

Benefits paid or payable

The amount of benefits paid or payable for retirement benefit plans.

disclosure: IAS 26 35 b v

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant debit

Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables

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]]

disclosure: IFRS 3 B64 h iii

ifrs-full

BiologicalAssets

X instant debit

Biological assets

The amount of living animals or plants recognised as assets.

disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43

ifrs-full

BiologicalAssetsAgeMember

member

Biological assets, age [member]

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]

example: IAS 41 43

ifrs-full

BiologicalAssetsAxis

axis

Biological assets [axis]

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.

common practice: IAS 41 50

ifrs-full

BiologicalAssetsByAgeAxis

axis

Biological assets by age [axis]

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.

example: IAS 41 43

ifrs-full

BiologicalAssetsByGroupAxis

axis

Biological assets by group [axis]

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.

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsByTypeAxis

axis

Biological assets by type [axis]

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.

example: IAS 41 43

ifrs-full

BiologicalAssetsGroupMember

member

Biological assets, group [member]

This member stands for all biological assets when disaggregated by group. It also represents the standard value for the "Biological assets by group" axis if no other member is used. [Refer: Biological assets]

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsMember

member

Biological assets [member]

This member stands for living animals or plants. It also represents the standard value for the "Biological assets" axis if no other member is used.

disclosure: IAS 17 31 a - Expiry date 2019.01.01, common practice: IAS 41 50

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

X instant debit

Biological assets pledged as security for liabilities

The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BiologicalAssetsTypeMember

member

Biological assets, type [member]

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]

example: IAS 41 43

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

X instant debit

Biological assets whose title is restricted

The amount of biological assets whose title is restricted. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BondsIssued

X instant credit

Bonds issued

The amount of bonds issued by the entity.

common practice: IAS 1 112 c

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant credit

Bonds issued, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]

example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D

ifrs-full

BorrowingCostsAbstract

Borrowing costs [abstract]

ifrs-full

BorrowingCostsCapitalised

X duration

Borrowing costs capitalised

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.

disclosure: IAS 23 26 a

ifrs-full

BorrowingCostsIncurred

X duration

Borrowing costs incurred

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.

common practice: IAS 1 112 c

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration debit

Borrowing costs recognised as expense

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.

common practice: IAS 1 112 c

ifrs-full

Borrowings

X instant credit

Borrowings

The amount of outstanding funds that the entity is obligated to repay.

common practice: IAS 1 55

ifrs-full

BorrowingsAbstract

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

Borrowings, adjustment to interest rate basis

The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameAxis

axis

Borrowings by name [axis]

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.

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameMember

member

Borrowings by name [member]

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]

common practice: IFRS 7 7

ifrs-full

BorrowingsByTypeAbstract

Borrowings, by type [abstract]

ifrs-full

BorrowingsInterestRate

X.XX instant

Borrowings, interest rate

The interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsInterestRateBasis

text

Borrowings, interest rate basis

The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsMaturity

text

Borrowings, maturity

The maturity of borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsOriginalCurrency

text

Borrowings, original currency

The currency in which the borrowings are denominated. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

X instant credit

Borrowings recognised as of acquisition date

The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

BottomOfRangeMember

member

Bottom of range [member]

This member stands for the bottom of a range.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

BrandNames

X instant debit

Brand names

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]

example: IAS 38 119 a

ifrs-full

BrandNamesMember

member

Brand names [member]

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]

example: IAS 38 119 a

ifrs-full

BroadcastingRightsMember

member

Broadcasting rights [member]

This member stands for broadcasting rights.

common practice: IAS 38 119

ifrs-full

BrokerageFeeExpense

X duration debit

Brokerage fee expense

The amount of expense recognised for brokerage fees charged to the entity.

common practice: IAS 1 112 c

ifrs-full

BrokerageFeeIncome

X duration credit

Brokerage fee income

The amount of income recognised for brokerage fees charged by the entity.

common practice: IAS 1 112 c

ifrs-full

Buildings

X instant debit

Buildings

The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

BuildingsMember

member

Buildings [member]

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]

common practice: IAS 16 37

ifrs-full

BusinessCombinationsAxis

axis

Business combinations [axis]

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.

disclosure: IFRS 3 B64

ifrs-full

BusinessCombinationsMember

member

Business combinations [member]

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.

disclosure: IFRS 3 B64

ifrs-full

CancellationOfTreasuryShares

X duration credit

Cancellation of treasury shares

The amount of treasury stock cancelled during the period. [Refer: Treasury shares]

common practice: IAS 1 106 d

ifrs-full

CapitalCommitments

X instant credit

Capital commitments

The amount of future capital expenditures that the entity is committed to make.

common practice: IAS 1 112 c

ifrs-full

CapitalCommitmentsAbstract

Capital commitments [abstract]

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

Capitalisation rate of borrowing costs eligible for capitalisation

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]

disclosure: IAS 23 26 b

ifrs-full

CapitalisedDevelopmentExpenditureMember

member

Capitalised development expenditure [member]

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.

common practice: IAS 38 119

ifrs-full

CapitalRedemptionReserve

X instant credit

Capital redemption reserve

A component of equity representing the reserve for the redemption of the entity's own shares.

common practice: IAS 1 55

ifrs-full

CapitalRedemptionReserveMember

member

Capital redemption reserve [member]

This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.

common practice: IAS 1 108

ifrs-full

CapitalRequirementsAxis

axis

Capital requirements [axis]

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.

disclosure: IAS 1 136

ifrs-full

CapitalRequirementsMember

member

Capital requirements [member]

This member stands for capital requirements that the entity is subject to. It also represents the standard value for the "Capital requirements" axis if no other member is used.

disclosure: IAS 1 136

ifrs-full

CapitalReserve

X instant credit

Capital reserve

A component of equity representing the capital reserves.

common practice: IAS 1 55

ifrs-full

CapitalReserveMember

member

Capital reserve [member]

This member stands for a component of equity representing capital reserves.

common practice: IAS 1 108

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

axis

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

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.

disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01

ifrs-full

CarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModel

X instant debit

Investment property carried at cost within fair value model, at time of sale

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]

disclosure: IAS 40 78 d ii - Expiry date 2019.01.01

ifrs-full

CarryingAmountMember

member

Carrying amount [member]

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]

disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, example: IFRS 7 IG29 a - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01

ifrs-full

Cash

X instant debit

Cash

The amount of cash on hand and demand deposits. [Refer: Cash on hand]

common practice: IAS 7 45

ifrs-full

CashAbstract

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration debit

Cash advances and loans from related parties

The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration credit

Cash advances and loans made to other parties, classified as investing activities

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.

example: IAS 7 16 e

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration credit

Cash advances and loans made to related parties

The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant debit

Cash and bank balances at central banks

The amount of cash and bank balances held at central banks.

common practice: IAS 1 55

ifrs-full

CashAndCashEquivalents

X instant debit

Cash and cash equivalents

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]

disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a

ifrs-full

CashAndCashEquivalentsAbstract

Cash and cash equivalents [abstract]

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant debit

Cash and cash equivalents, amount contributed to fair value of plan assets

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]]

example: IAS 19 142 a

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant debit

Cash and cash equivalents classified as part of disposal group held for sale

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]]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

X instant debit

Cash and cash equivalents held by entity unavailable for use by group

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]

disclosure: IAS 7 48

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

X instant debit

Cash and cash equivalents if different from statement of financial position

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]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

Cash and cash equivalents if different from statement of financial position [abstract]

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration debit

Cash and cash equivalents in subsidiary or businesses acquired or disposed

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]

disclosure: IAS 7 40 c

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant debit

Cash and cash equivalents recognised as of acquisition date

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]]

common practice: IFRS 3 B64 i

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant debit

Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

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]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant credit

Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets

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]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashEquivalents

X instant debit

Cash equivalents

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.

common practice: IAS 7 45

ifrs-full

CashEquivalentsAbstract

Cash equivalents [abstract]

ifrs-full

CashFlowHedgesAbstract

Cash flow hedges [abstract]

ifrs-full

CashFlowHedgesMember

member

Cash flow hedges [member]

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]]

disclosure: IAS 39 86 b, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

Cash flows from continuing and discontinued operations [abstract]

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration debit

Cash flows from losing control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration debit

Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents

The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

X duration debit

Cash flows from (used in) decrease (increase) in short-term deposits and investments

The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration debit

Cash flows from (used in) exploration for and evaluation of mineral resources, 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 investing activities.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

X duration debit

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating 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.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInFinancingActivities

X duration debit

Cash flows from (used in) financing 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.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

Cash flows from (used in) financing activities [abstract]

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration debit

Cash flows from (used in) financing activities, continuing operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration debit

Cash flows from (used in) financing activities, discontinued operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration debit

Cash flows from (used in) increase (decrease) in current borrowings

The cash inflow (outflow) due to a decrease (increase) in current borrowings. [Refer: Current borrowings]

common practice: IAS 7 17

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration debit

Cash flows from (used in) increases in operating capacity

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).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInInsuranceContracts

X duration debit

Cash flows from (used in) insurance contracts

The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration debit

Cash flows from (used in) investing activities

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.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

Cash flows from (used in) investing activities [abstract]

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration debit

Cash flows from (used in) investing activities, continuing operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration debit

Cash flows from (used in) investing activities, discontinued operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration debit

Cash flows from (used in) maintaining operating capacity

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).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInOperatingActivities

X duration

Cash flows from (used in) operating 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]

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

Cash flows from (used in) operating activities [abstract]

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration debit

Cash flows from (used in) operating activities, continuing operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration debit

Cash flows from (used in) operating activities, discontinued operations

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]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperations

X duration

Cash flows from (used in) operations

The cash from (used in) the entity's operations.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

Cash flows from (used in) operations before changes in working capital

The cash inflow (outflow) from the entity's operations before changes in working capital.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration credit

Cash flows used in exploration and development activities

The cash outflow for exploration and development activities.

common practice: IAS 7 16

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration credit

Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashOnHand

X instant debit

Cash on hand

The amount of cash held by the entity. This does not include demand deposits.

common practice: IAS 7 45

ifrs-full

CashOutflowForLeases

X duration credit

Cash outflow for leases

The cash outflow for leases.

disclosure: IFRS 16 53 g - Effective 2019.01.01

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration debit

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 c, example: IFRS 4 37 e

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration credit

Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities

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.

example: IAS 7 16 g

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration debit

Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing 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.

example: IAS 7 16 h

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration debit

Cash receipts from repayment of advances and loans made to other parties, classified as investing activities

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.

example: IAS 7 16 f

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration debit

Cash receipts from repayment of advances and loans made to related parties

The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration credit

Cash repayments of advances and loans from related parties

The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashTransferred

X instant credit

Cash transferred

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f i

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

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.

disclosure: IFRS 15 128 a - Effective 2018.01.01

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member

Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]

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]

disclosure: IFRS 15 128 a - Effective 2018.01.01

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

Categories of current financial assets [abstract]

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

Categories of current financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialAssetsAbstract

Categories of financial assets [abstract]

ifrs-full

CategoriesOfFinancialAssetsAxis

axis

Categories of financial assets [axis]

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.

disclosure: IFRS 7 8

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

Categories of financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

Categories of financial liabilities [axis]

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.

disclosure: IFRS 7 8

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

Categories of non-current financial assets [abstract]

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

Categories of non-current financial liabilities [abstract]

ifrs-full

CategoriesOfRelatedPartiesAxis

axis

Categories of related parties [axis]

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.

disclosure: IAS 24 19

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration debit

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

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]]

disclosure: IAS 12 81 j

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

Change in value of foreign currency basis spreads [abstract]

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

Change in value of forward elements of forward contracts [abstract]

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

Change in value of time value of options [abstract]

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

Changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ChangesInBiologicalAssets

X duration debit

Increase (decrease) in biological assets

The increase (decrease) in biological assets. [Refer: Biological assets]

disclosure: IAS 41 50

ifrs-full

ChangesInBiologicalAssetsAbstract

Changes in biological assets [abstract]

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

Changes in deferred acquisition costs arising from insurance contracts [abstract]

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

Changes in deferred tax liability (asset) [abstract]

ifrs-full

ChangesInEquity

X duration credit

Increase (decrease) in equity

The increase (decrease) in equity. [Refer: Equity]

disclosure: IAS 1 106 d

ifrs-full

ChangesInEquityAbstract

Changes in equity [abstract]

ifrs-full

ChangesInExposureToRisk

text

Description of changes in exposure to risk

The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

Changes in fair value measurement, assets [abstract]

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Changes in fair value measurement, entity's own equity instruments [abstract]

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

Changes in fair value measurement, liabilities [abstract]

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

Changes in fair value of credit derivative [abstract]

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X duration debit

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 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]

disclosure: IFRS 7 9 c - Effective 2018.01.01

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X duration

Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments

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]

disclosure: IFRS 7 9 d - Effective 2018.01.01

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X duration credit

Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

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]]

disclosure: IFRS 7 10 a - Expiry date 2018.01.01, disclosure: IFRS 7 10A a - Effective 2018.01.01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

X duration debit

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

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]]

disclosure: IFRS 7 9 c - Expiry date 2018.01.01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X duration

Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments

The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

disclosure: IFRS 7 9 d - Expiry date 2018.01.01

ifrs-full

ChangesInGoodwill

X duration debit

Increase (decrease) in goodwill

The increase (decrease) in goodwill. [Refer: Goodwill]

disclosure: IFRS 3 B67 d

ifrs-full

ChangesInGoodwillAbstract

Changes in goodwill [abstract]

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

Changes in intangible assets and goodwill [abstract]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

X duration debit

Increase (decrease) in intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

Changes in intangible assets other than goodwill [abstract]

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

X duration debit

Decrease (increase) in inventories of finished goods and work in progress

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

example: IAS 1 102, disclosure: IAS 1 99

ifrs-full

ChangesInInvestmentProperty

X duration debit

Increase (decrease) in investment property

The increase (decrease) in investment property. [Refer: Investment property]

disclosure: IAS 40 79 d, disclosure: IAS 40 76

ifrs-full

ChangesInInvestmentPropertyAbstract

Changes in investment property [abstract]

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

Changes in liabilities arising from financing activities [abstract]

ifrs-full

ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of changes in methods and assumptions used in preparing sensitivity analysis

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]]

disclosure: IFRS 7 40 c

ifrs-full

ChangesInMethodsUsedToMeasureRisk

text

Description of changes in methods used to measure risk

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

Changes in net assets available for benefits [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

Changes in net defined benefit liability (asset) [abstract]

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

Changes in nominal amount of credit derivative [abstract]

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

Changes in number of shares outstanding [abstract]

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

text

Description of changes in objectives, policies and processes for managing risk

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInOtherProvisions

X duration credit

Increase (decrease) in other provisions

The increase (decrease) in other provisions. [Refer: Other provisions]

disclosure: IAS 37 84

ifrs-full

ChangesInOtherProvisionsAbstract

Changes in other provisions [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipment

X duration debit

Increase (decrease) in property, plant and equipment

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

Changes in property, plant and equipment [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

Changes in regulatory deferral account credit balances [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

Changes in regulatory deferral account debit balances [abstract]

ifrs-full

ChangesInReimbursementRightsAbstract

Changes in reimbursement rights [abstract]

ifrs-full

ChangesInReimbursementRightsAtFairValue

X duration debit

Increase (decrease) in reimbursement rights, at fair value

The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141

ifrs-full

ChangesInReinsuranceAssetsAbstract

Changes in reinsurance assets [abstract]

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

member

Changes in tax rates or tax laws enacted or announced [member]

This member stands for changes in tax rates or tax laws enacted or announced.

example: IAS 10 22 h

ifrs-full

CirculationRevenue

X duration credit

Circulation revenue

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

text

Description of circumstances leading to reversals of inventory write-down

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]

disclosure: IAS 2 36 g

ifrs-full

ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries

X duration debit

Claims and benefits paid, net of reinsurance recoveries

The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.

common practice: IAS 1 85

ifrs-full

ClaimsIncurredButNotReported

X instant credit

Claims incurred but not reported

The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.

example: IFRS 4 IG22 c, example: IFRS 4 37 b

ifrs-full

ClaimsReportedByPolicyholders

X instant credit

Claims reported by policyholders

The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]

example: IFRS 4 IG22 b, example: IFRS 4 37 b

ifrs-full

ClassesOfAcquiredReceivablesAxis

axis

Classes of acquired receivables [axis]

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.

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAcquiredReceivablesMember

member

Classes of acquired receivables [member]

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]]

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAssetsAxis

axis

Classes of assets [axis]

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.

disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01

ifrs-full

ClassesOfAssetsMember

member

Assets [member]

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.

disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01

ifrs-full

ClassesOfCashPaymentsAbstract

Classes of cash payments from operating activities [abstract]

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

Classes of cash receipts from operating activities [abstract]

ifrs-full

ClassesOfContingentLiabilitiesAxis

axis

Classes of contingent liabilities [axis]

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.

disclosure: IAS 37 86, disclosure: IFRS 3 B67 c

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

Classes of current inventories, alternative [abstract]

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

Classes of employee benefits expense [abstract]

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

axis

Classes of entity's own equity instruments [axis]

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.

disclosure: IFRS 13 93

ifrs-full

ClassesOfFinancialAssetsAxis

axis

Classes of financial assets [axis]

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.

disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6

ifrs-full

ClassesOfFinancialInstrumentsAxis

axis

Classes of financial instruments [axis]

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.

disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01

ifrs-full

ClassesOfFinancialInstrumentsMember

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]

disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01

ifrs-full

ClassesOfFinancialLiabilitiesAxis

axis

Classes of financial liabilities [axis]

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.

disclosure: IFRS 7 6

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

axis

Classes of intangible assets and goodwill [axis]

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.

common practice: IAS 38 118

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

axis

Classes of intangible assets other than goodwill [axis]

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.

disclosure: IAS 38 118

ifrs-full

ClassesOfInventoriesAbstract

Classes of current inventories [abstract]

ifrs-full

ClassesOfLiabilitiesAxis

axis

Classes of liabilities [axis]

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.

disclosure: IFRS 13 93

ifrs-full

ClassesOfOrdinarySharesAxis

axis

Classes of ordinary shares [axis]

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.

disclosure: IAS 33 66

ifrs-full

ClassesOfOtherProvisionsAbstract

Classes of other provisions [abstract]

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

axis

Classes of property, plant and equipment [axis]

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.

disclosure: IAS 16 73

ifrs-full

ClassesOfProvisionsAxis

axis

Classes of other provisions [axis]

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.

disclosure: IAS 37 84

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

axis

Classes of regulatory deferral account balances [axis]

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.

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesMember

member

Classes of regulatory deferral account balances [member]

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]]

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfShareCapitalAxis

axis

Classes of share capital [axis]

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.

disclosure: IAS 1 79 a

ifrs-full

ClassesOfShareCapitalMember

member

Share capital [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.

disclosure: IAS 1 79 a

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

member

Classification of assets as held for sale [member]

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

example: IAS 10 22 c

ifrs-full

ClosingForeignExchangeRate

X.XX instant

Closing foreign exchange rate

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.

common practice: IAS 1 112 c

ifrs-full

CommencementOfMajorLitigationMember

member

Commencement of major litigation [member]

This member stands for the commencement of major litigation.

example: IAS 10 22 j

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

text

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

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]

disclosure: IAS 7 48

ifrs-full

CommercialPapersIssued

X instant credit

Commercial papers issued

The amount of commercial paper issued by the entity.

common practice: IAS 1 112 c

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

X instant credit

Commitments for development or acquisition of biological assets

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

disclosure: IAS 41 49 b

ifrs-full

CommitmentsInRelationToJointVentures

X instant credit

Commitments in relation to joint ventures

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]

disclosure: IFRS 12 23 a

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

X duration

Commitments made by entity, related party transactions

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]]

example: IAS 24 21 i

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X duration

Commitments made on behalf of entity, related party transactions

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]]

example: IAS 24 21 i

ifrs-full

CommodityPriceRiskMember

member

Commodity price risk [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]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

CommunicationAndNetworkEquipmentMember

member

Communication and network equipment [member]

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

CommunicationExpense

X duration debit

Communication expense

The amount of expense arising from communication.

common practice: IAS 1 112 c

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

X duration credit

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

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]

disclosure: IAS 16 74 d

ifrs-full

ComponentsOfEquityAxis

axis

Components of equity [axis]

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.

disclosure: IAS 1 106

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComprehensiveIncome

X duration credit

Comprehensive income

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.

disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b

ifrs-full

ComprehensiveIncomeAbstract

Comprehensive income [abstract]

ifrs-full

ComprehensiveIncomeAttributableToAbstract

Comprehensive income attributable to [abstract]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

X duration credit

Comprehensive income, attributable to non-controlling interests

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

X duration credit

Comprehensive income, attributable to owners of parent

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii

ifrs-full

ComputerEquipmentMember

member

Computer equipment [member]

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

ComputerSoftware

X instant debit

Computer software

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ComputerSoftwareMember

member

Computer software [member]

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ConcentrationsOfRisk

text

Description of concentrations of risk

The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 34 c

ifrs-full

ConsensusPricingMember

member

Consensus pricing [member]

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]]

example: IFRS 13 IE63, example: IFRS 13 B5

ifrs-full

ConsiderationPaidReceived

X duration credit

Consideration paid (received)

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]

disclosure: IAS 7 40 a

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

axis

Consolidated and separate financial statements [axis]

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.

disclosure: IAS 27 4

ifrs-full

ConsolidatedMember

member

Consolidated [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.

disclosure: IAS 27 4

ifrs-full

ConsolidatedStructuredEntitiesAxis

axis

Consolidated structured entities [axis]

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.

disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities

ifrs-full

ConsolidatedStructuredEntitiesMember

member

Consolidated structured entities [member]

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]]

disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities

ifrs-full

ConstantPrepaymentRateSignificantUnobservableInputsAssets

X.XX duration

Constant prepayment rate, significant unobservable inputs, assets

Constant prepayment rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]

example: IFRS 13 IE63, example: IFRS 13 93 d

ifrs-full

ConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstruments

X.XX duration

Constant prepayment rate, significant unobservable inputs, entity's own equity instruments

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]]

example: IFRS 13 IE63, example: IFRS 13 93 d

ifrs-full

ConstantPrepaymentRateSignificantUnobservableInputsLiabilities

X.XX duration

Constant prepayment rate, significant unobservable inputs, liabilities

Constant prepayment rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]

example: IFRS 13 IE63, example: IFRS 13 93 d

ifrs-full

ConstructionInProgress

X instant debit

Construction in progress

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

common practice: IAS 16 37

ifrs-full

ConstructionInProgressMember

member

Construction in progress [member]

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]

common practice: IAS 16 37

ifrs-full

ConsumableBiologicalAssetsMember

member

Consumable biological assets [member]

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]

example: IAS 41 43

ifrs-full

ConsumerLoans

X instant debit

Loans to consumers

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

common practice: IAS 1 112 c

ifrs-full

ConsumerLoansMember

member

Loans to consumers [member]

This member stands for loans that are made to individuals for personal use.

example: IFRS 7 IG40B, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6

ifrs-full

ContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisitionDate

X instant debit

Contingent consideration arrangements and indemnification assets recognised as of acquisition date

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]]

disclosure: IFRS 3 B64 g i

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

X instant credit

Contingent liabilities incurred in relation to interests in joint ventures

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

X instant credit

Contingent liabilities incurred in relation to interests in associates

The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesMember

member

Contingent liabilities [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.

disclosure: IAS 37 88, disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilitiesOfJointVentureMember

member

Contingent liabilities related to joint ventures [member]

This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

X instant credit

Contingent liabilities recognised as of acquisition date

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

X instant credit

Contingent liabilities recognised in business combination

The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

member

Contingent liability arising from post-employment benefit obligations [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]]

disclosure: IAS 19 152

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

member

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilityForGuaranteesMember

member

Contingent liability for guarantees [member]

This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]

common practice: IAS 37 88

ifrs-full

ContingentRentsRecognisedAsExpense

X duration debit

Contingent rents recognised as expense

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).

disclosure: IAS 17 35 c - Expiry date 2019.01.01, disclosure: IAS 17 31 c - Expiry date 2019.01.01

ifrs-full

ContingentRentsRecognisedAsExpenseClassifiedAsFinanceLease

X duration debit

Contingent rents recognised as expense, classified as finance lease

The amount of contingent rents recognised as an expense for finance leases. [Refer: Contingent rents recognised as expense]

disclosure: IAS 17 31 c - Expiry date 2019.01.01

ifrs-full

ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease

X duration debit

Contingent rents recognised as expense, classified as operating lease

The amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense]

disclosure: IAS 17 35 c - Expiry date 2019.01.01

ifrs-full

ContingentRentsRecognisedAsIncome

X duration credit

Contingent rents recognised as income

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).

disclosure: IAS 17 47 e - Expiry date 2019.01.01, disclosure: IAS 17 56 b - Expiry date 2019.01.01

ifrs-full

ContingentRentsRecognisedAsIncomeAbstract

Contingent rents recognised as income [abstract]

ifrs-full

ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease

X duration credit

Contingent rents recognised as income, classified as finance lease

The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]

disclosure: IAS 17 47 e - Expiry date 2019.01.01

ifrs-full

ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease

X duration credit

Contingent rents recognised as income, classified as operating lease

The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]

disclosure: IAS 17 56 b - Expiry date 2019.01.01

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

axis

Continuing and discontinued operations [axis]

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.

disclosure: IFRS 5 Presentation and disclosure

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

axis

Continuing involvement in derecognised financial assets by type of instrument [axis]

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.

example: IFRS 7 B33

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

axis

Continuing involvement in derecognised financial assets by type of transfer [axis]

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.

example: IFRS 7 B33

ifrs-full

ContinuingOperationsMember

member

Continuing operations [member]

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]]

disclosure: IFRS 5 Presentation and disclosure

ifrs-full

ContractAssets

X instant debit

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).

disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01

ifrs-full

ContractAssetsAbstract

Contract assets [abstract]

ifrs-full

ContractAssetsMember

member

Contract assets [member]

This member stands for contract assets. [Refer: Contract assets]

disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01

ifrs-full

ContractDurationAxis

axis

Contract duration [axis]

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.

example: IFRS 15 B89 e - Effective 2018.01.01

ifrs-full

ContractDurationMember

member

Contract duration [member]

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.

example: IFRS 15 B89 e - Effective 2018.01.01

ifrs-full

ContractLiabilities

X instant credit

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.

disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01

ifrs-full

ContractLiabilitiesAbstract

Contract liabilities [abstract]

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

X instant credit

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

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]]

example: IFRS 7 B11D d

ifrs-full

ContractualCapitalCommitments

X instant credit

Contractual capital commitments

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

common practice: IAS 1 112 c

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

X instant credit

Contractual commitments for acquisition of intangible assets

The amount of contractual commitments for the acquisition of intangible assets.

disclosure: IAS 38 122 e

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

X instant credit

Contractual commitments for acquisition of property, plant and equipment

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 c

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

X duration debit

Contributions to plan by employer, net defined benefit liability (asset)

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]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

X duration debit

Contributions to plan by plan participants, net defined benefit liability (asset)

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]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

X duration debit

Contributions to plan, net defined benefit liability (asset)

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]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

Contributions to plan, net defined benefit liability (asset) [abstract]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

X instant debit

Copyrights, patents and other industrial property rights, service and operating rights

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 e

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

member

Copyrights, patents and other industrial property rights, service and operating rights [member]

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]

example: IAS 38 119 e

ifrs-full

CorporateDebtInstrumentsHeld

X instant debit

Corporate debt instruments held

The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

CorporateLoans

X instant debit

Loans to corporate entities

The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]

common practice: IAS 1 112 c

ifrs-full

CorporateLoansMember

member

Loans to corporate entities [member]

This member stands for loans made to corporate entities.

common practice: IAS 1 112 c, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6

ifrs-full

CostApproachMember

member

Cost approach [member]

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").

example: IFRS 13 62

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

X duration debit

Cost of inventories recognised as expense during period

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

disclosure: IAS 2 36 d

ifrs-full

CostOfMerchandiseSold

X duration debit

Cost of merchandise sold

The amount of merchandise that was sold during the period and recognised as an expense.

common practice: IAS 1 85

ifrs-full

CostOfPurchasedEnergySold

X duration debit

Cost of purchased energy sold

The amount of purchased energy that was sold during the period and recognised as an expense.

common practice: IAS 1 112 c

ifrs-full

CostOfSales

X duration debit

Cost of sales

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.

disclosure: IAS 1 99, disclosure: IAS 1 103

ifrs-full

CostOfSalesFoodAndBeverage

X duration debit

Cost of sales, food and beverage

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostOfSalesHotelOperations

X duration debit

Cost of sales, hotel operations

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostOfSalesRoomOccupancyServices

X duration debit

Cost of sales, room occupancy services

The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostsIncurredAndRecognisedProfitsLessRecognisedLosses

X instant

Costs incurred and recognised profits (less recognised losses)

The aggregate amount of costs incurred and recognised profits, less recognised losses, to date on construction contracts in progress.

disclosure: IFRIC 15 21 a - Expiry date 2018.01.01, disclosure: IAS 11 40 a - Expiry date 2018.01.01

ifrs-full

CostsToObtainContractsWithCustomersMember

member

Costs to obtain contracts with customers [member]

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]

example: IFRS 15 128 a - Effective 2018.01.01

ifrs-full

CounterpartiesAxis

axis

Counterparties [axis]

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.

disclosure: IFRS 7 B52

ifrs-full

CounterpartiesMember

member

Counterparties [member]

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.

disclosure: IFRS 7 B52

ifrs-full

CountryOfDomicileMember

member

Country of domicile [member]

This member stands for the country in which the entity is registered and where it has its legal address or registered office.

disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a

ifrs-full

CountryOfIncorporation

text

Country of incorporation

The country in which the entity is incorporated.

disclosure: IAS 1 138 a

ifrs-full

CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

Country of incorporation of entity whose consolidated financial statements have been produced for public use

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]]

disclosure: IAS 27 16 a

ifrs-full

CountryOfIncorporationOfJointOperation

text

Country of incorporation of joint operation

The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOfJointVenture

text

Country of incorporation of joint venture

The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

text

Country of incorporation of associate

The country in which an associate of the entity is incorporated. [Refer: Associates [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

text

Country of incorporation of subsidiary

The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b

ifrs-full

CreationDateAxis

axis

Creation date [axis]

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.

disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

CreditDerivativeFairValue

X instant debit

Credit derivative, fair value

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

disclosure: IFRS 7 24G a - Effective 2018.01.01

ifrs-full

CreditDerivativeNominalAmount

X instant

Credit derivative, nominal amount

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

disclosure: IFRS 7 24G a - Effective 2018.01.01

ifrs-full

CreditExposure

X instant

Credit exposure

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

axis

Credit impairment of financial instruments [axis]

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.

disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01

ifrs-full

CreditImpairmentOfFinancialInstrumentsMember

member

Credit impairment of financial instruments [member]

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.

disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01

ifrs-full

CreditrelatedFeeAndCommissionIncome

X duration credit

Credit-related fee and commission income

The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]

common practice: IAS 1 112 c

ifrs-full

CreditRiskMember

member

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]]

example: IFRS 7 32

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

X duration credit

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

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]

disclosure: IAS 40 75 f iv

ifrs-full

CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration credit

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

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]

disclosure: IFRS 7 11B c - Effective 2018.01.01

ifrs-full

CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

X duration credit

Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

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]

disclosure: IAS 1 82 cb - Effective 2018.01.01

ifrs-full

CumulativePreferenceDividendsNotRecognised

X duration

Cumulative preference dividends not recognised

The amount of cumulative preference dividends not recognised.

disclosure: IAS 1 137 b

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

X instant credit

Cumulative unrecognised share of losses of associates

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]

disclosure: IFRS 12 22 c

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

X instant credit

Cumulative unrecognised share of losses of joint ventures

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]

disclosure: IFRS 12 22 c

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

X instant credit

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

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]

disclosure: IFRS 11 C4

ifrs-full

CurrencyRiskMember

member

Currency risk [member]

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]]

disclosure: IFRS 7 Defined terms

ifrs-full

CurrencySwapContractMember

member

Currency swap contract [member]

This member stands for a currency swap contract. [Refer: Swap contract [member]]

common practice: IAS 1 112 c

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

X instant credit

Current accrued expenses and other current liabilities

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

common practice: IAS 1 55

ifrs-full

CurrentAccruedIncome

X instant debit

Current accrued income

The amount of current accrued income. [Refer: Accrued income]

common practice: IAS 1 112 c

ifrs-full

CurrentAdvances

X instant credit

Current advances received

The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]

common practice: IAS 1 55

ifrs-full

CurrentAdvancesToSuppliers

X instant debit

Current advances to suppliers

The amount of current advances made to suppliers before goods or services are received.

common practice: IAS 1 112 c

ifrs-full

CurrentAgriculturalProduce

X instant debit

Current agricultural produce

A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]

common practice: IAS 2 37

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration debit

Current and deferred tax relating to items credited (charged) directly to equity

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]]

disclosure: IAS 12 81 a

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

Current and deferred tax relating to items charged or credited directly to equity [abstract]

ifrs-full

CurrentAssets

X instant debit

Current assets

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]

disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b

ifrs-full

CurrentAssetsAbstract

Current assets [abstract]

ifrs-full

CurrentAssetsLiabilities

X instant debit

Current assets (liabilities)

The amount of current assets less the amount of current liabilities.

common practice: IAS 1 55

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

X instant debit

Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

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]

disclosure: IAS 1 66

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

X instant debit

Current assets recognised as of acquisition date

The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CurrentBiologicalAssets

X instant debit

Current biological assets

The amount of current biological assets. [Refer: Biological assets]

disclosure: IAS 1 54 f

ifrs-full

CurrentBiologicalAssetsMember

member

Current biological assets [member]

This member stands for current biological assets. [Refer: Biological assets]

common practice: IAS 41 50

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

X instant credit

Current bonds issued and current portion of non-current bonds issued

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

common practice: IAS 1 112 c

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

X instant credit

Current borrowings and current portion of non-current borrowings

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

Current borrowings and current portion of non-current borrowings [abstract]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

Current borrowings and current portion of non-current borrowings, by type [abstract]

ifrs-full

CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

X instant credit

Current commercial papers issued and current portion of non-current commercial papers issued

The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

common practice: IAS 1 112 c

ifrs-full

CurrentContractAssets

X instant debit

Current contract assets

The amount of current contract assets. [Refer: Contract assets]

disclosure: IFRS 15 105 - Effective 2018.01.01

ifrs-full

CurrentContractLiabilities

X instant credit

Current contract liabilities

The amount of current contract liabilities. [Refer: Contract liabilities]

disclosure: IFRS 15 105 - Effective 2018.01.01

ifrs-full

CurrentCrudeOil

X instant debit

Current crude oil

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentDebtInstrumentsIssued

X instant credit

Current debt instruments issued

The amount of current debt instruments issued. [Refer: Debt instruments issued]

common practice: IAS 1 55

ifrs-full

CurrentDepositsFromCustomers

X instant credit

Current deposits from customers

The amount of current deposits from customers. [Refer: Deposits from customers]

common practice: IAS 1 55

ifrs-full

CurrentDerivativeFinancialAssets

X instant debit

Current derivative financial assets

The amount of current derivative financial assets. [Refer: Derivative financial assets]

common practice: IAS 1 55

ifrs-full

CurrentDerivativeFinancialLiabilities

X instant credit

Current derivative financial liabilities

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

common practice: IAS 1 55

ifrs-full

CurrentDividendPayables

X instant credit

Current dividend payables

The amount of current dividend payables. [Refer: Dividend payables]

common practice: IAS 1 55

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsAssets

X duration

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets

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]]

example: IFRS 13 B36 d

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsEntitysOwnEquityInstruments

X duration

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instruments

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]]

example: IFRS 13 B36 d

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsLiabilities

X duration

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilities

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]]

example: IFRS 13 B36 d

ifrs-full

CurrentExciseTaxPayables

X instant credit

Current excise tax payables

The amount of current excise tax payables. [Refer: Excise tax payables]

common practice: IAS 1 78

ifrs-full

CurrentFinanceLeaseLiabilities

X instant credit

Current finance lease liabilities

The amount of current finance lease liabilities. [Refer: Finance lease liabilities]

common practice: IAS 1 55 - Expiry date 2019.01.01

ifrs-full

CurrentFinanceLeaseReceivables

X instant debit

Current finance lease receivables

The amount of current finance lease receivables. [Refer: Finance lease receivables]

common practice: IAS 1 55

ifrs-full

CurrentFinancialAssets

X instant debit

Current financial assets

The amount of current financial assets. [Refer: Financial assets]

disclosure: IFRS 7 25

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

X instant debit

Current financial assets at amortised cost

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 8 f - Effective 2018.01.01

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant debit

Current 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]

disclosure: IFRS 7 8 h - Effective 2018.01.01

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

X instant debit

Current financial assets at fair value through profit or loss

The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

Current financial assets at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant debit

Current financial assets at fair value through profit or loss, classified as held for trading

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]

common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant debit

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

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]

disclosure: IFRS 7 8 a

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant debit

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

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]

disclosure: IFRS 7 8 a - Effective 2018.01.01

ifrs-full

CurrentFinancialAssetsAvailableforsale

X instant debit

Current financial assets available-for-sale

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

disclosure: IFRS 7 8 d - Expiry date 2018.01.01

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant debit

Current financial assets measured at fair value through other comprehensive income

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]

disclosure: IFRS 7 8 h - Effective 2018.01.01

ifrs-full

CurrentFinancialLiabilities

X instant credit

Current financial liabilities

The amount of current financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 25

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

X instant credit

Current financial liabilities at amortised cost

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant credit

Current financial liabilities 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]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant credit

Current financial liabilities at fair value through profit or loss, classified as held for trading

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]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant credit

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

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]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFoodAndBeverage

X instant debit

Current food and beverage

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentFuel

X instant debit

Current fuel

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentGovernmentGrants

X instant credit

Current government grants

The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]

common practice: IAS 1 55

ifrs-full

CurrentHeldtomaturityInvestments

X instant debit

Current held-to-maturity investments

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

disclosure: IFRS 7 8 b - Expiry date 2018.01.01

ifrs-full

CurrentInterestPayable

X instant credit

Current interest payable

The amount of current interest payable. [Refer: Interest payable]

common practice: IAS 1 112 c

ifrs-full

CurrentInterestReceivable

X instant debit

Current interest receivable

The amount of current interest receivable. [Refer: Interest receivable]

common practice: IAS 1 112 c

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

Current inventories arising from extractive activities [abstract]

ifrs-full

CurrentInventoriesHeldForSale

X instant debit

Current inventories held for sale

A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentInventoriesInTransit

X instant debit

Current inventories in transit

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentInvestments

X instant debit

Current investments

The amount of current investments.

common practice: IAS 1 55

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant debit

Current investments in equity instruments designated 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]

disclosure: IFRS 7 8 h - Effective 2018.01.01

ifrs-full

CurrentLeaseLiabilities

X instant credit

Current lease liabilities

The amount of current lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 47 b - Effective 2019.01.01

ifrs-full

CurrentLiabilities

X instant credit

Current liabilities

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.

disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b

ifrs-full

CurrentLiabilitiesAbstract

Current liabilities [abstract]

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant credit

Current liabilities other than liabilities included in disposal groups classified as held for sale

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]

disclosure: IAS 1 69

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

X instant credit

Current liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CurrentLoansAndReceivables

X instant debit

Current loans and receivables

The amount of current loans and receivables. [Refer: Loans and receivables]

disclosure: IFRS 7 8 c - Expiry date 2018.01.01

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

X instant credit

Current loans received and current portion of non-current loans received

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

X instant debit

Current materials and supplies to be consumed in production process or rendering services

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]

common practice: IAS 2 37

ifrs-full

CurrentMember

member

Current [member]

This member stands for a current time band.

example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01

ifrs-full

CurrentNaturalGas

X instant debit

Current natural gas

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant debit

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01

ifrs-full

CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

X instant credit

Current notes and debentures issued and current portion of non-current notes and debentures issued

The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

common practice: IAS 1 112 c

ifrs-full

CurrentOreStockpiles

X instant debit

Current ore stockpiles

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentPackagingAndStorageMaterials

X instant debit

Current packaging and storage materials

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentPayablesForPurchaseOfEnergy

X instant credit

Current payables for purchase of energy

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

common practice: IAS 1 78

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

X instant credit

Current payables for purchase of non-current assets

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

common practice: IAS 1 78

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant credit

Current payables on social security and taxes other than income tax

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]

common practice: IAS 1 78

ifrs-full

CurrentPetroleumAndPetrochemicalProducts

X instant debit

Current petroleum and petrochemical products

A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]

common practice: IAS 2 37

ifrs-full

CurrentPortionOfLongtermBorrowings

X instant credit

Current portion of non-current borrowings

The current portion of non-current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

CurrentPrepaidExpenses

X instant debit

Current prepaid expenses

The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.

common practice: IAS 1 112 c

ifrs-full

CurrentPrepayments

X instant debit

Current prepayments

The amount of current prepayments. [Refer: Prepayments]

example: IAS 1 78 b

ifrs-full

CurrentPrepaymentsAbstract

Current prepayments [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncome

X instant debit

Current prepayments and current accrued income

The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]

common practice: IAS 1 112 c

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeAbstract

Current prepayments and current accrued income [abstract]

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

X instant debit

Current prepayments and other current assets

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

common practice: IAS 1 55

ifrs-full

CurrentProgrammingAssets

X instant debit

Current programming assets

The amount of current programming assets. [Refer: Programming assets]

common practice: IAS 1 55

ifrs-full

CurrentProvisions

X instant credit

Current provisions

The amount of current provisions. [Refer: Provisions]

disclosure: IAS 1 54 l

ifrs-full

CurrentProvisionsAbstract

Current provisions [abstract]

ifrs-full

CurrentProvisionsForEmployeeBenefits

X instant credit

Current provisions for employee benefits

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

disclosure: IAS 1 78 d

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

X instant debit

Current raw materials and current production supplies

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

common practice: IAS 2 37

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

Current raw materials and current production supplies [abstract]

ifrs-full

CurrentReceivablesDueFromAssociates

X instant debit

Current receivables due from associates

The amount of current receivables due from associates. [Refer: Associates [member]]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesDueFromJointVentures

X instant debit

Current receivables due from joint ventures

The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromContractsWithCustomers

X instant debit

Current receivables from contracts with customers

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

disclosure: IFRS 15 105 - Effective 2018.01.01

ifrs-full

CurrentReceivablesFromRentalOfProperties

X instant debit

Current receivables from rental of properties

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromSaleOfProperties

X instant debit

Current receivables from sale of properties

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

X instant debit

Current receivables from taxes other than income tax

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

common practice: IAS 1 78 b

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

X instant debit

Current net defined benefit asset

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

common practice: IAS 1 55

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant credit

Current net defined benefit liability

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

common practice: IAS 1 55

ifrs-full

CurrentRefundsProvision

X instant credit

Current refunds provision

The amount of current provision for refunds. [Refer: Refunds provision]

example: IAS 37 Example 4 Refunds policy, example: IAS 37 87

ifrs-full

CurrentRestrictedCashAndCashEquivalents

X instant debit

Current restricted cash and cash equivalents

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 55

ifrs-full

CurrentRetentionPayables

X instant credit

Current retention payables

The amount of current retention payables. [Refer: Retention payables]

common practice: IAS 1 78

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant credit

Current secured bank loans received and current portion of non-current secured bank loans received

The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentServiceCostNetDefinedBenefitLiabilityAsset

X duration credit

Current service cost, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 a

ifrs-full

CurrentTaxAssets

X instant debit

Current tax assets

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.

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxAssetsCurrent

X instant debit

Current tax assets, current

The current amount of current tax assets. [Refer: Current tax assets]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxAssetsNoncurrent

X instant debit

Current tax assets, non-current

The non-current amount of current tax assets. [Refer: Current tax assets]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxExpenseIncome

X duration debit

Current tax expense (income)

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

example: IAS 12 80 a

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

X duration debit

Current tax expense (income) and adjustments for current tax of prior periods

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]

common practice: IAS 12 80

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

ifrs-full

CurrentTaxLiabilities

X instant credit

Current tax liabilities

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.

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxLiabilitiesCurrent

X instant credit

Current tax liabilities, current

The current amount of current tax liabilities. [Refer: Current tax liabilities]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxLiabilitiesNoncurrent

X instant credit

Current tax liabilities, non-current

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration debit

Current tax relating to items credited (charged) directly to equity

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]]

disclosure: IAS 12 81 a

ifrs-full

CurrentTradeReceivables

X instant debit

Current trade receivables

The amount of current trade receivables. [Refer: Trade receivables]

example: IAS 1 78 b, example: IAS 1 68

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant credit

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentValueAddedTaxPayables

X instant credit

Current value added tax payables

The amount of current value added tax payables. [Refer: Value added tax payables]

common practice: IAS 1 78

ifrs-full

CurrentValueAddedTaxReceivables

X instant debit

Current value added tax receivables

The amount of current value added tax receivables. [Refer: Value added tax receivables]

common practice: IAS 1 78 b

ifrs-full

CustomerrelatedIntangibleAssetsMember

member

Customer-related intangible assets [member]

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.

common practice: IAS 38 119

ifrs-full

CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant debit

Customer-related intangible assets recognised as of acquisition date

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]]

common practice: IFRS 3 B64 i

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

yyyy-mm-dd

Date as at which entity plans to apply new IFRS initially

The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 d

ifrs-full

DateByWhichApplicationOfNewIFRSIsRequired

yyyy-mm-dd

Date by which application of new IFRS is required

The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 c

ifrs-full

DatedSubordinatedLiabilities

X instant credit

Dated subordinated liabilities

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

common practice: IAS 1 112 c

ifrs-full

DateOfAcquisition2013

yyyy-mm-dd

Date of acquisition

The date on which the acquirer obtains control of the acquiree in a business combination.

disclosure: IFRS 3 B64 b

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

yyyy-mm-dd

Date of authorisation for issue of financial statements

The date on which financial statements are authorised for issue.

disclosure: IAS 10 17

ifrs-full

DateOfEndOfReportingPeriod2013

yyyy-mm-dd

Date of end of reporting period

The date of the end of the reporting period.

disclosure: IAS 1 51 c

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

yyyy-mm-dd

Date of end of reporting period of financial statements of associate

The date of the end of the reporting period of the financial statements of an associate.

disclosure: IFRS 12 22 b i

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

yyyy-mm-dd

Date of end of reporting period of financial statements of joint venture

The date of the end of the reporting period of the financial statements of a joint venture.

disclosure: IFRS 12 22 b i

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

yyyy-mm-dd

Date of end of reporting period of financial statements of subsidiary

The date of the end of the reporting period of the financial statements of a subsidiary.

disclosure: IFRS 12 11 a

ifrs-full

DateOfGrantOfSharebasedPaymentArrangement

text

Date of grant of share-based payment arrangement

The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]

example: IFRS 2 IG23, example: IFRS 2 45 a

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

yyyy-mm-dd

Date of reclassification of financial assets due to change in business model

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]

disclosure: IFRS 7 12B a - Effective 2018.01.01

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

X instant debit

Debt instruments, amount contributed to fair value of plan assets

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]]

example: IAS 19 142 c

ifrs-full

DebtInstrumentsHeld

X instant debit

Debt instruments held

The amount of instruments representing indebtedness held by the entity.

common practice: IAS 1 55

ifrs-full

DebtInstrumentsHeldAbstract

Debt instruments held [abstract]

ifrs-full

DebtSecurities

X instant credit

Debt instruments issued

The amount of instruments issued by the entity that represent indebtedness.

common practice: IAS 1 55

ifrs-full

DebtSecuritiesMember

member

Debt securities [member]

This member stands for instruments held by the entity that represent indebtedness.

example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

DecreaseDueToHarvestBiologicalAssets

X duration credit

Decrease due to harvest, biological assets

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]

disclosure: IAS 41 50 d

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

X duration debit

Decrease (increase) through tax on share-based payment transactions, equity

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]]

common practice: IAS 1 106 d

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration credit

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, 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.

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

X duration debit

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

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]]

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

X duration debit

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

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.

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

X duration credit

Decrease through balances recovered in current period, 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]

example: IFRS 14 33 a ii

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

X duration debit

Decrease through balances reversed in current period, 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]

example: IFRS 14 33 a ii

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

X duration credit

Decrease through benefits paid, reimbursement rights, at fair value

The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141 g

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

X duration credit

Decrease through classified as held for sale, biological assets

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]

disclosure: IAS 41 50 c

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

X duration credit

Decrease through classified as held for sale, goodwill

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

disclosure: IFRS 3 B67 d iv

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

X duration credit

Decrease through classified as held for sale, intangible assets and goodwill

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]

common practice: IAS 38 118 e ii

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

X duration credit

Decrease through classified as held for sale, intangible assets other than 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]

disclosure: IAS 38 118 e ii

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

X duration credit

Decrease through classified as held for sale, investment property

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]]

disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

X duration credit

Decrease through classified as held for sale, property, plant and equipment

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]]

disclosure: IAS 16 73 e ii

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration debit

Decrease through derecognition, 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]

example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

X duration credit

Decrease through derecognition, financial assets

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

X duration debit

Decrease through disposals, regulatory deferral account credit balances

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

X duration credit

Decrease through disposals, regulatory deferral account debit balances

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughImpairmentContractAssets

X duration credit

Decrease through impairment, contract assets

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

example: IFRS 15 118 c - Effective 2018.01.01

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

X duration credit

Decrease through impairments, regulatory deferral account debit balances

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

X duration credit

Decrease through loss of control of subsidiary, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

X duration credit

Decrease through loss of control of subsidiary, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

X duration debit

Decrease through loss of control of subsidiary, other provisions

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

common practice: IAS 37 84

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

X duration credit

Decrease through loss of control of subsidiary, property, plant and equipment

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

X duration debit

Decrease through performance obligation being satisfied, contract liabilities

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]

example: IFRS 15 118 e - Effective 2018.01.01

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

X duration credit

Decrease through right to consideration becoming unconditional, contract assets

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

example: IFRS 15 118 d - Effective 2018.01.01

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

X duration debit

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

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]]

common practice: IAS 37 84

ifrs-full

DecreaseThroughWriteoffFinancialAssets

X duration credit

Decrease through write-off, financial assets

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

X instant

Deductible temporary differences for which no deferred tax asset is recognised

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

disclosure: IAS 12 81 e

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

X instant debit

Aggregate deemed cost of investments for which deemed cost is fair value

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]]

disclosure: IFRS 1 31 b

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

X instant debit

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

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]]

disclosure: IFRS 1 31 a

ifrs-full

DefaultFinancialStatementsDateMember

member

Default financial statements date [member]

This member stands for the standard value for the "Creation date" axis if no other member is used.

disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

DeferredAcquisitionCostsArisingFromInsuranceContracts

X instant debit

Deferred acquisition costs arising from insurance contracts

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: Types of insurance contracts [member]]

disclosure: IFRS 4 37 e, example: IFRS 4 IG39 a, example: IFRS 4 IG23 a, example: IFRS 4 37 b

ifrs-full

DeferredIncome

X instant credit

Deferred income

The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]

common practice: IAS 1 78

ifrs-full

DeferredIncomeClassifiedAsCurrent

X instant credit

Deferred income classified as current

The amount of deferred income classified as current. [Refer: Deferred income]

common practice: IAS 1 78

ifrs-full

DeferredIncomeClassifiedAsNoncurrent

X instant credit

Deferred income classified as non-current

The amount of deferred income classified as non-current. [Refer: Deferred income]

common practice: IAS 1 78

ifrs-full

DeferredIncomeRecognisedAsOfAcquisitionDate

X instant credit

Deferred income recognised as of acquisition date

The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

X instant debit

Deferred tax asset associated with regulatory deferral account balances

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b

ifrs-full

DeferredTaxAssets

X instant debit

Deferred tax assets

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]]

disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

Deferred tax assets and liabilities [abstract]

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

X instant debit

Deferred tax assets recognised as of acquisition date

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

X instant debit

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 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]]

disclosure: IAS 12 82

ifrs-full

DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

X duration debit

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

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]

example: IAS 12 80 g

ifrs-full

DeferredTaxExpenseIncome

X duration debit

Deferred tax expense (income)

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

disclosure: IAS 12 81 g ii

ifrs-full

DeferredTaxExpenseIncomeAbstract

Deferred tax expense (income) [abstract]

ifrs-full

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

X duration

Deferred tax expense (income) recognised in profit or loss

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]

disclosure: IAS 12 81 g ii

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

X duration debit

Deferred tax expense (income) relating to origination and reversal of temporary differences

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)]

example: IAS 12 80 c

ifrs-full

DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

X duration debit

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

example: IAS 12 80 d

ifrs-full

DeferredTaxLiabilities

X instant credit

Deferred tax liabilities

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

X instant credit

Deferred tax liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxLiabilityAsset

X instant credit

Deferred tax liability (asset)

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

disclosure: IAS 12 81 g i

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

X instant credit

Deferred tax liability associated with regulatory deferral account balances

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration

Deferred tax relating to items credited (charged) directly to equity

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

disclosure: IAS 12 81 a

ifrs-full

DefinedBenefitObligationAtPresentValue

X instant credit

Defined benefit obligation, at present value

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]

common practice: IAS 19 57 a

ifrs-full

DefinedBenefitPlansAxis

axis

Defined benefit plans [axis]

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.

disclosure: IAS 19 138

ifrs-full

DefinedBenefitPlansMember

member

Defined benefit plans [member]

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.

disclosure: IAS 19 138

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

Defined benefit plans that share risks between entities under common control [member]

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]]

disclosure: IAS 19 149

ifrs-full

DepartureFromRequirementOfIFRSAxis

axis

Departure from requirement of IFRS [axis]

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.

disclosure: IAS 1 20 d

ifrs-full

DepositsFromBanks

X instant credit

Deposits from banks

The amount of deposit liabilities from banks held by the entity.

common practice: IAS 1 55

ifrs-full

DepositsFromCustomers

X instant credit

Deposits from customers

The amount of deposit liabilities from customers held by the entity.

common practice: IAS 1 55

ifrs-full

DepositsFromCustomersAbstract

Deposits from customers [abstract]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration debit

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

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]

common practice: IAS 1 112 c

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

ifrs-full

DepreciationAndAmortisationExpense

X duration debit

Depreciation and amortisation expense

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e

ifrs-full

DepreciationAndAmortisationExpenseAbstract

Depreciation and amortisation expense [abstract]

ifrs-full

DepreciationBiologicalAssets

X duration

Depreciation, biological assets

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]

disclosure: IAS 41 55 c

ifrs-full

DepreciationExpense

X duration debit

Depreciation expense

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

common practice: IAS 1 112 c

ifrs-full

DepreciationInvestmentProperty

X duration

Depreciation, investment property

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

disclosure: IAS 40 79 d iv, disclosure: IAS 40 76

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

text

Depreciation method, biological assets, at cost

The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

disclosure: IAS 41 54 d

ifrs-full

DepreciationMethodInvestmentPropertyCostModel

text

Depreciation method, investment property, cost model

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

disclosure: IAS 40 79 a

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

text

Depreciation method, property, plant and equipment

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 b

ifrs-full

DepreciationPropertyPlantAndEquipment

X duration

Depreciation, property, plant and equipment

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a

ifrs-full

DepreciationRightofuseAssets

X duration

Depreciation, right-of-use assets

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

disclosure: IFRS 16 53 a - Effective 2019.01.01

ifrs-full

DerivativeFinancialAssets

X instant debit

Derivative financial assets

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialAssetsHeldForHedging

X instant debit

Derivative financial assets held for hedging

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialAssetsHeldForTrading

X instant debit

Derivative financial assets held for trading

The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilities

X instant credit

Derivative financial liabilities

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

X instant credit

Derivative financial liabilities held for hedging

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

X instant credit

Derivative financial liabilities held for trading

The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesUndiscountedCashFlows

X instant credit

Derivative financial liabilities, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

disclosure: IFRS 7 39 b

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

X instant debit

Derivatives, amount contributed to fair value of plan 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]]

example: IAS 19 142 e

ifrs-full

DerivativesMember

member

Derivatives [member]

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]]

example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

text

Description of intangible assets material to entity

The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 b

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

text

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 a

ifrs-full

DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]]

disclosure: IFRS 3 B64 l ii

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

text

Description of accounting policy decision to use exception in IFRS 13.48, 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 assets.

disclosure: IFRS 13 96

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

text

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

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.

disclosure: IFRS 13 96

ifrs-full

DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

text block

Description of accounting policy for available-for-sale financial assets [text block]

The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

text block

Description of accounting policy for biological assets [text block]

The description of the entity's accounting policy for biological assets. [Refer: Biological assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

text block

Description of accounting policy for borrowing costs [text block]

The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBorrowingsExplanatory

text block

Description of accounting policy for borrowings [text block]

The description of the entity's accounting policy for borrowings. [Refer: Borrowings]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

text block

Description of accounting policy for business combinations and goodwill [text block]

The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

text block

Description of accounting policy for business combinations [text block]

The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

text block

Description of accounting policy for cash flows [text block]

The description of the entity's accounting policy for cash flows.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

text block

Description of accounting policy for collateral [text block]

The description of the entity's accounting policy for collateral.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

text block

Description of accounting policy for construction in progress [text block]

The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

text block

Description of accounting policy for contingent liabilities and contingent assets [text block]

The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

text block

Description of accounting policy for customer acquisition costs [text block]

The description of the entity's accounting policy for costs related to acquisition of customers.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

text block

Description of accounting policy for customer loyalty programmes [text block]

The description of the entity's accounting policy for customer loyalty programmes.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

text block

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]

The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

text block

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

text block

Description of accounting policy for deferred income tax [text block]

The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

text block

Description of accounting policy for depreciation expense [text block]

The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for derecognition of financial instruments [text block]

The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

text block

Description of accounting policy for derivative financial instruments and hedging [text block]

The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

text block

Description of accounting policy for derivative financial instruments [text block]

The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

text block

Description of accounting policy for discontinued operations [text block]

The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

text block

Description of accounting policy for discounts and rebates [text block]

The description of the entity's accounting policy for discounts and rebates.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

text block

Description of accounting policy for dividends [text block]

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.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

text block

Description of accounting policy for earnings per share [text block]

The description of the entity's accounting policy for earnings per share.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

text block

Description of accounting policy for emission rights [text block]

The description of the entity's accounting policy for emission rights.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

text block

Description of accounting policy for employee benefits [text block]

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.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

text block

Description of accounting policy for environment related expense [text block]

The description of the entity's accounting policy for environment related expense.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

text block

Description of accounting policy for exceptional items [text block]

The description of the entity's accounting policy for exceptional items.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

text block

Description of accounting policy for expenses [text block]

The description of the entity's accounting policy for expenses.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

text block

Description of accounting policy for exploration and evaluation expenditures [text block]

The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

disclosure: IFRS 6 24 a

ifrs-full

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

text block

Description of accounting policy for fair value measurement [text block]

The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

text block

Description of accounting policy for fee and commission income and expense [text block]

The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

text block

Description of accounting policy for finance costs [text block]

The description of the entity's accounting policy for finance costs. [Refer: Finance costs]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

text block

Description of accounting policy for finance income and costs [text block]

The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

text block

Description of accounting policy for financial assets [text block]

The description of the entity's accounting policy for financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

text block

Description of accounting policy for financial guarantees [text block]

The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

text block

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

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]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

text block

Description of accounting policy for financial instruments [text block]

The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

text block

Description of accounting policy for financial liabilities [text block]

The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

text block

Description of accounting policy for foreign currency translation [text block]

The description of the entity's accounting policy for foreign currency translation.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

text block

Description of accounting policy for franchise fees [text block]

The description of the entity's accounting policy for franchise fees.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

text block

Description of accounting policy for functional currency [text block]

The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForGoodwillExplanatory

text block

Description of accounting policy for goodwill [text block]

The description of the entity's accounting policy for goodwill. [Refer: Goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

text block

Description of accounting policy for government grants [text block]

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]

disclosure: IAS 20 39 a

ifrs-full

DescriptionOfAccountingPolicyForHedgingExplanatory

text block

Description of accounting policy for hedging [text block]

The description of the entity's accounting policy for hedging.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

text block

Description of accounting policy for held-to-maturity investments [text block]

The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

text block

Description of accounting policy for impairment of assets [text block]

The description of the entity's accounting policy for the impairment of assets.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

text block

Description of accounting policy for impairment of financial assets [text block]

The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

text block

Description of accounting policy for impairment of non-financial assets [text block]

The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

text block

Description of accounting policy for income tax [text block]

The description of the entity's accounting policy for income tax.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInsuranceContracts

text block

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 a

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

text block

Description of accounting policy for intangible assets and goodwill [text block]

The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

text block

Description of accounting policy for intangible assets other than goodwill [text block]

The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

text block

Description of accounting policy for interest income and expense [text block]

The description of the entity's accounting policy for income and expense arising from interest.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

text block

Description of accounting policy for investment in associates [text block]

The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

text block

Description of accounting policy for investment in associates and joint ventures [text block]

The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

text block

Description of accounting policy for investment property [text block]

The description of the entity's accounting policy for investment property. [Refer: Investment property]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

text block

Description of accounting policy for investments in joint ventures [text block]

The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

text block

Description of accounting policy for investments other than investments accounted for using equity method [text block]

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]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

text block

Description of accounting policy for issued capital [text block]

The description of the entity's accounting policy for issued capital. [Refer: Issued capital]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

text block

Description of accounting policy for leases [text block]

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.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

text block

Description of accounting policy for loans and receivables [text block]

The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForMeasuringInventories

text block

Description of accounting policy for measuring inventories [text block]

The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]

disclosure: IAS 2 36 a

ifrs-full

DescriptionOfAccountingPolicyForMiningAssetsExplanatory

text block

Description of accounting policy for mining assets [text block]

The description of the entity's accounting policy for mining assets. [Refer: Mining assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

text block

Description of accounting policy for mining rights [text block]

The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

text block

Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]

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]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

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]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for offsetting of financial instruments [text block]

The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

text block

Description of accounting policy for oil and gas assets [text block]

The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

text block

Description of accounting policy for programming assets [text block]

The description of the entity's accounting policy for programming assets. [Refer: Programming assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

text block

Description of accounting policy for property, plant and equipment [text block]

The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

text block

Description of accounting policy for provisions [text block]

The description of the entity's accounting policy for provisions. [Refer: Provisions]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for reclassification of financial instruments [text block]

The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

text block

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

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]]

disclosure: IFRS 7 28 a

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

text block

Description of accounting policy for recognition of revenue [text block]

The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]

common practice: IAS 1 117 b, disclosure: IAS 18 35 a - Expiry date 2018.01.01

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

text block

Description of accounting policy for regulatory deferral accounts [text block]

The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

text block

Description of accounting policy for reinsurance [text block]

The description of the entity's accounting policy for reinsurance.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

text block

Description of accounting policy for repairs and maintenance [text block]

The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

text block

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

The description of the entity's accounting policy for repurchase and reverse repurchase agreements.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

text block

Description of accounting policy for research and development expense [text block]

The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

text block

Description of accounting policy for restricted cash and cash equivalents [text block]

The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

text block

Description of accounting policy for segment reporting [text block]

The description of the entity's accounting policy for segment reporting.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

text block

Description of accounting policy for service concession arrangements [text block]

The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

text block

Description of accounting policy for share-based payment transactions [text block]

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]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

text block

Description of accounting policy for stripping costs [text block]

The description of the entity's accounting policy for waste removal costs that are incurred in mining activity.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

text block

Description of accounting policy for subsidiaries [text block]

The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

text block

Description of accounting policy for taxes other than income tax [text block]

The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTerminationBenefits

text block

Description of accounting policy for termination benefits [text block]

The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

text block

Description of accounting policy for trade and other payables [text block]

The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

text block

Description of accounting policy for trade and other receivables [text block]

The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

text block

Description of accounting policy for trading income and expense [text block]

The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

text block

Description of accounting policy for transactions with non-controlling interests [text block]

The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

text block

Description of accounting policy for transactions with related parties [text block]

The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

text block

Description of accounting policy for treasury shares [text block]

The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

text block

Description of accounting policy for warrants [text block]

The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

text block

Description of accounting policy for determining components of cash and cash equivalents [text block]

The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]

disclosure: IAS 7 46

ifrs-full

DescriptionOfAcquiree

text

Description of acquiree

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 a

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

text

Description of acquisition of assets by assuming directly related liabilities or by means of lease

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

example: IAS 7 44 a - Effective 2019.01.01

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLease

text

Description of acquisition of assets by assuming directly related liabilities or means of finance lease

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease.

example: IAS 7 44 a - Expiry date 2019.01.01

ifrs-full

DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

text

Description of acquisition of entity by means of equity issue

The description of the non-cash acquisition of an entity by means of an equity issue.

example: IAS 7 44 b

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

text

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan

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]]

disclosure: IAS 19 148 c ii

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

text

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

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]]

disclosure: IAS 19 148 c i

ifrs-full

DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

text

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

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]]

disclosure: IFRS 3 B67 a ii

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

X instant debit

Entity's own financial instruments included in fair value of plan assets

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]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

X instant debit

Other assets used by entity included in fair value of plan assets

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]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

X instant debit

Property occupied by entity included in fair value of plan assets

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]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

text

Description of any other entity's responsibilities for governance of plan

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]]

disclosure: IAS 19 139 a iii

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

text

Description of any retirement benefit plan termination terms

The description of the termination terms of a retirement benefit plan.

disclosure: IAS 26 36 f

ifrs-full

DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of arrangement for contingent consideration arrangements and indemnification assets

The description of the contingent consideration arrangements and the arrangements for indemnification assets.

disclosure: IFRS 3 B64 g ii

ifrs-full

DescriptionOfArrangementInvolvingLegalFormOfLease

text

Description of arrangement involving legal form of lease

The description of the arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]

disclosure: SIC 27 10 a - Expiry date 2019.01.01

ifrs-full

DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

text

Description of asset-liability matching strategies used by plan or entity to manage risk

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]]

disclosure: IAS 19 146

ifrs-full

DescriptionOfAssetUnderlyingArrangementInvolvingLegalFormOfLeaseAndAnyRestrictionsOnItsUse

text

Description of asset underlying arrangement involving legal form of lease and any restrictions on its use

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]]

disclosure: SIC 27 10 a i - Expiry date 2019.01.01

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

text

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

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]]

disclosure: IAS 29 39 b

ifrs-full

DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach

text

Description of basis for designating financial assets for overlay approach

The description of the basis for designating financial assets for the overlay approach.

disclosure: IFRS 4 39L c - Effective on first application of IFRS 9

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

disclosure: IFRS 3 B64 g ii

ifrs-full

DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

text

Description of basis of accounting for transactions between reportable segments

The description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 a

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

text

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

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.

disclosure: IFRS 7 35G a ii - Effective 2018.01.01

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

text

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

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.

disclosure: IFRS 7 35G a iii - Effective 2018.01.01

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

text

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

disclosure: IFRS 7 35G a i - Effective 2018.01.01

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

text

Description of basis of preparation of summarised financial information of associate

The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]

disclosure: IFRS 12 B15

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

text

Description of basis of preparation of summarised financial information of joint venture

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]

disclosure: IFRS 12 B15

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

text

Description of basis of valuation of assets available for benefits

The description of the basis of valuation of assets available for benefits in retirement benefit plans.

disclosure: IAS 26 35 a ii

ifrs-full

DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

text

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

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]]

disclosure: IFRS 14 32

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

text

Description of basis on which unit's recoverable amount has been determined

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]]

disclosure: IAS 36 134 c

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

text

Description of basis used to determine surplus or deficit of multi-employer or state plan

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]]

disclosure: IAS 19 148 d iv

ifrs-full

DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

text

Description of basis used to prepare comparative information that 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.

disclosure: IFRS 1 E2 b - Effective 2018.01.01

ifrs-full

DescriptionOfBiologicalAssets

text

Description of biological assets

The description of biological assets. [Refer: Biological assets]

disclosure: IAS 41 41

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

text

Description of biological assets previously measured at cost

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]

disclosure: IAS 41 56 a

ifrs-full

DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

text

Description of biological assets where fair value information is unreliable

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]

disclosure: IAS 41 54 a

ifrs-full

DescriptionOfCashgeneratingUnit

text

Description of cash-generating unit

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]]

disclosure: IAS 36 130 d i

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

Description of change in valuation technique used in fair value measurement, assets

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of change in valuation technique used in fair value measurement, entity's own equity instruments

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

Description of change in valuation technique used in fair value measurement, liabilities

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

Description of change in valuation technique used to measure fair value less costs of disposal

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

text

Description of change of investment entity status

The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9B

ifrs-full

DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

text

Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital

The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.

disclosure: IAS 1 135 c

ifrs-full

DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

text

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.

disclosure: IFRS 7 35G c - Effective 2018.01.01

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 c

ifrs-full

DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

text

Description of changes in plan to sell non-current asset or disposal group held for sale

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]]

disclosure: IFRS 5 42

ifrs-full

DescriptionOfChangesInServiceConcessionArrangement

text

Description of changes in service concession arrangement

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 d

ifrs-full

DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

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]

example: IFRS 7 IG29 c - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

text

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

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]

disclosure: IFRS 7 36 b - Expiry date 2018.01.01

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

text

Description of collateral held as security and other credit enhancements

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]

disclosure: IFRS 7 35K b - Effective 2018.01.01

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

text

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied

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]

disclosure: IFRS 7 36 b - Effective 2018.01.01

ifrs-full

DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

text

Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral

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.

disclosure: IFRS 7 15 c

ifrs-full

DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

text

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

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]

disclosure: IFRS 12 29 d

ifrs-full

DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport

text

Description of compliance with IFRSs if applied for interim financial report

The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]

disclosure: IAS 34 19

ifrs-full

DescriptionOfConcentrationsOfInsuranceRisk

text

Description of concentrations of insurance risk

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).

disclosure: IFRS 4 39 c ii

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

text

Description of conclusion why transaction price was not best evidence of fair value

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.

disclosure: IFRS 7 28 c

ifrs-full

DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

text

Description of contractual agreement or stated policy for charging net defined benefit cost

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]]

disclosure: IAS 19 149 a

ifrs-full

DescriptionOfConversionOfDebtToEquity

text

Description of conversion of debt to equity

The description of the non-cash conversion of debt to equity.

example: IAS 7 44 c

ifrs-full

DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

text

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

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]

disclosure: IAS 40 75 c

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

text

Description of cross-reference to disclosures about activities subject to rate regulation

The description of cross-reference to disclosures about activities subject to rate regulation.

disclosure: IFRS 14 31

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

text

Description of cross-reference to disclosures about credit risk presented outside financial statements

The description of cross-reference to disclosures about credit risk presented outside the financial statements.

disclosure: IFRS 7 35C - Effective 2018.01.01

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

text

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

The description of cross-reference to disclosures about hedge accounting presented outside financial statements.

disclosure: IFRS 7 21B - Effective 2018.01.01

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutLeases

text

Description of cross-reference to disclosures about leases

The description of cross-reference to disclosures about leases.

disclosure: IFRS 16 52 - Effective 2019.01.01

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

text

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B6

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

text

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements

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]]

disclosure: IAS 19 150

ifrs-full

DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

text

Description of cross-reference to disclosures presented outside interim financial statements

The description of cross-reference to disclosures presented outside interim financial statements.

disclosure: IAS 34 16A

ifrs-full

DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

text

Description of currency in which supplementary information is displayed

The description of the currency in which the entity's supplementary information is displayed.

disclosure: IAS 21 57 b

ifrs-full

DescriptionOfCurrentAndFormerWayOfAggregatingAssets

text

Description of current and former way of aggregating assets

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]]

disclosure: IAS 36 130 d iii

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

text

Description of current commitments or intentions to provide support to subsidiary

The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 19D b

ifrs-full

DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

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.

disclosure: IFRS 7 19

ifrs-full

DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

disclosure: IFRS 7 18 a

ifrs-full

DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

text

Description of difficulties structured entity experienced in financing its activities

The description of the difficulties that a structured entity has experienced in financing its activities.

example: IFRS 12 B26 f

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

X.XX instant

Discount rate applied to cash flow projections

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

X.XX instant

Discount rate used in current estimate of value in use

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.

disclosure: IAS 36 130 g

ifrs-full

DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

X.XX instant

Discount rate used in previous estimate of value in use

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.

disclosure: IAS 36 130 g

ifrs-full

DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

X.XX instant

Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

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]

disclosure: IFRS 7 12C a - Effective 2018.01.01

ifrs-full

DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

text

Description of effect of changing business model for managing financial assets on financial statements

The description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]

disclosure: IFRS 7 12B b - Effective 2018.01.01

ifrs-full

DescriptionOfEffectOfRegulatoryFrameworkOnPlan

text

Description of effect of regulatory framework on plan

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a ii

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

disclosure: IFRS 3 B64 g iii

ifrs-full

DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

text

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

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]]

disclosure: IAS 12 81 k

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

text

Description of existence of restrictions on title, property, plant and equipment

The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 a

ifrs-full

DescriptionOfExistenceOfThirdpartyCreditEnhancement

text

Description of existence of third-party credit enhancement

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]]

disclosure: IFRS 13 98

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

text block

Disclosure of expected impact of initial application of new standards or interpretations [text block]

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.

disclosure: IAS 8 30 b

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

Disclosure of expected impact of initial application of new standards or interpretations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

table

Disclosure of expected impact of initial application of new standards or interpretations [table]

Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.

disclosure: IAS 8 30 b

ifrs-full

DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

text

Description of expected timing of outflows, contingent liabilities in business combination

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]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

text

Description of expected timing of outflows, other provisions

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 a

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

X.XX duration

Expected volatility, share options granted

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.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

text

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

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]]

disclosure: IAS 12 81 e

ifrs-full

DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

text

Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

disclosure: IFRS 3 B64 g iii

ifrs-full

DescriptionOfExposureToRisk

text

Description of exposure to risk

The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 a

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

text

Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations

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]]

disclosure: IAS 19 148 b

ifrs-full

DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

text

Description of extent to which fair value of investment property is based on valuation by independent valuer

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]

disclosure: IAS 40 75 e

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

text

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

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.

disclosure: IFRS 1 31A

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B

text

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

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.

disclosure: IFRS 1 31B

ifrs-full

DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

text

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

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]]

disclosure: IFRS 12 29 c

ifrs-full

DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

text

Description of fact and reason why sensitivity analyses are unrepresentative

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]]

disclosure: IFRS 7 42

ifrs-full

DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes

text

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

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.

disclosure: IFRS 7 24D - Effective 2018.01.01

ifrs-full

DescriptionOfFactorsThatMakeUpGoodwillRecognised

text

Description of factors that make up goodwill recognised

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]

disclosure: IFRS 3 B64 e

ifrs-full

DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

text block

Description of fact that amount of change in accounting estimate is impracticable [text block]

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.

disclosure: IAS 8 40

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

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.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments

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]]

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

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.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

text

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

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.

disclosure: IFRS 11 C4

ifrs-full

DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

text

Description of fact that highest and best use of non-financial asset differs from current use

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.

disclosure: IFRS 13 93 i

ifrs-full

DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

text

Description of fact that impact of initial application of new IFRS is not known or reasonably estimable

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]]

example: IAS 8 31 e ii

ifrs-full

DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

text

Description of fact that multi-employer or state plan is defined benefit plan

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]]

disclosure: IAS 19 148 d i

ifrs-full

DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

text

Description of financial instruments designated as hedging instruments

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]

disclosure: IFRS 7 22 b - Expiry date 2018.01.01

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

text

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

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]]

disclosure: IFRS 7 30 b

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

text

Description of financial risk management related to agricultural activity

The description of financial risk management related to agricultural activity.

disclosure: IAS 41 49 c

ifrs-full

DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

text

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.

disclosure: IFRS 7 23 b - Expiry date 2018.01.01, disclosure: IFRS 7 23F - Effective 2018.01.01

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

text

Description of frequency and methods for testing procedures of pricing models, assets

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

text

Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments

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]]

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

text

Description of frequency and methods for testing procedures of pricing models, liabilities

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFullyAmortisedIntangibleAssets

text

Description of fully amortised intangible assets

The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]

example: IAS 38 128 a

ifrs-full

DescriptionOfFunctionalCurrency

text

Description of functional currency

The description of the currency of the primary economic environment in which the entity operates.

disclosure: IAS 21 53, disclosure: IAS 21 57 c

ifrs-full

DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

text

Description of funding arrangements and funding policy that affect future contributions

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 147 a, disclosure: IAS 19 148 a

ifrs-full

DescriptionOfFundingPolicy

text

Description of funding policy

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.

disclosure: IAS 26 35 c

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

text

Description of group within entity that decides entity's valuation policies and procedures, assets

The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

text

Description of group within entity that decides entity's valuation policies and procedures, 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 the entity's own equity instruments.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

text

Description of group within entity that decides entity's valuation policies and procedures, liabilities

The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

X.XX instant

Growth rate used to extrapolate cash flow projections

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]]

disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

text

Description of hedging instruments used to hedge risk exposures and how they are used

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 22B a - Effective 2018.01.01

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

text

Description of historical information about counterparty default rates

The description of historical information about default rates of the party to the transaction other than the entity.

example: IFRS 7 IG23 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfHowAcquirerObtainedControlOfAcquiree

text

Description of how acquirer obtained control of acquiree

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.

disclosure: IFRS 3 B64 d

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

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.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments

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]]

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

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.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

text

Description of how entity determined maximum economic benefit available

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]]

disclosure: IAS 19 141 c iv

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

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.

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments

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]]

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

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.

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

text

Description of how entity determined which structured entities it sponsored

The description of how the entity has determined which structured entities it has sponsored.

disclosure: IFRS 12 27 a

ifrs-full

DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

text

Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

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]]

disclosure: IFRS 7 22B b - Effective 2018.01.01

ifrs-full

DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

text

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

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]

disclosure: IFRS 7 22B c - Effective 2018.01.01

ifrs-full

DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

text

Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it 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.

disclosure: IFRS 7 23C b ii - Effective 2018.01.01

ifrs-full

DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

text

Description of how forward-looking information has been incorporated into determination of expected credit losses

The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.

disclosure: IFRS 7 35G b - Effective 2018.01.01

ifrs-full

DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

text

Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

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]]

disclosure: IFRS 14 30 c

ifrs-full

DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]]

disclosure: IFRS 3 B64 m

ifrs-full

DescriptionOfHowManagementDeterminesConcentrations

text

Description of how management determines concentrations

The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B8 a

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

text

Description of how third-party information was taken into account when measuring fair value, 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 assets.

example: IFRS 13 IE64 b, example: IFRS 13 92

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

text

Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments

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]]

example: IFRS 13 IE64 b, example: IFRS 13 92

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

text

Description of how third-party information was taken into account when measuring fair value, liabilities

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.

example: IFRS 13 IE64 b, example: IFRS 13 92

ifrs-full

DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

text

Description of identification of financial statements to which separate financial statements relate

The description of the identity of financial statements to which separate financial statements relate.

disclosure: IAS 27 17

ifrs-full

DescriptionOfIdentityOfRateRegulators

text

Description of identity of rate regulator(s)

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.

disclosure: IFRS 14 30 b

ifrs-full

DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

text

Description of impact of rate regulation on current and deferred tax

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.

disclosure: IFRS 14 34

ifrs-full

DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

text

Description of information about surplus or deficit of multi-employer or state plan

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]]

disclosure: IAS 19 148 d iv

ifrs-full

DescriptionOfInformationWhereFairValueDisclosuresNotRequired

text

Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.

disclosure: IFRS 7 30 a

ifrs-full

DescriptionOfInitialApplicationOfStandardsOrInterpretations

text block

Disclosure of initial application of standards or interpretations [text block]

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28

ifrs-full

DescriptionOfInputsToOptionPricingModelShareOptionsGranted

text

Description of inputs to option pricing model, share options granted

The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementAssets

text

Description of inputs used in fair value measurement, assets

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.

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of inputs used in fair value measurement, entity's own equity instruments

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.

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementLiabilities

text

Description of inputs used in fair value measurement, liabilities

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.

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfIntentionsToProvideSupportToStructuredEntity

text

Description of intentions to provide support to structured entity

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.

disclosure: IFRS 12 17, disclosure: IFRS 12 31

ifrs-full

DescriptionOfInternalCreditRatingsProcess

text

Description of internal credit ratings process

The description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]

example: IFRS 7 IG25 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

text

Description of internal reporting procedures for discussing and assessing fair value measurements, 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 assets.

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

text

Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments

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]]

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

text

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

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.

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

text

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

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]]

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

text

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments

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]]

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

text

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

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]]

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

Description of investment property, at cost or in accordance with IFRS 16 within fair value model

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]

disclosure: IAS 40 78 a - Effective 2019.01.01

ifrs-full

DescriptionOfInvestmentPropertyAtCostWithinFairValueModel

text

Description of investment property, at cost within fair value model

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]

disclosure: IAS 40 78 a - Expiry date 2019.01.01

ifrs-full

DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

text

Description of investment property where fair value information is unreliable, cost model

The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

disclosure: IAS 40 79 e i

ifrs-full

DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

text

Description of investments in equity instruments designated at fair value through other comprehensive income

The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

disclosure: IFRS 7 11A a - Effective 2018.01.01

ifrs-full

DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

text

Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from 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]

disclosure: IFRS 15 123 - Effective 2018.01.01

ifrs-full

DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

text

Description of judgements made by management in applying aggregation criteria for operating segments

The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

disclosure: IFRS 8 22 aa

ifrs-full

DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

text

Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

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]

disclosure: IFRS 15 127 a - Effective 2018.01.01

ifrs-full

DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

text

Description of justification for using growth rate that exceeds long-term average growth rate

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]]

disclosure: IAS 36 134 d iv

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

text

Description of key assumptions on which management has based cash flow projections

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]]

disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

text

Description of key assumptions on which management has based determination of fair value less costs of disposal

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]]

disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii

ifrs-full

DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

text

Description of level of fair value hierarchy within which fair value measurement is categorised

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]]

disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i

ifrs-full

DescriptionOfLifeAndOtherSignificantTermsOfArrangementInvolvingLegalFormOfLease

text

Description of life and other significant terms of arrangement involving legal form of lease

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]]

disclosure: SIC 27 10 a ii - Expiry date 2019.01.01

ifrs-full

DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 b

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

text

Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised

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]]

disclosure: IFRS 3 B64 p ii

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

text

Description of line item in statement of comprehensive income that includes reclassification adjustments

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.

disclosure: IFRS 7 24C b v - Effective 2018.01.01

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

text

Description of line item in statement of comprehensive income that includes recognised 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]

disclosure: IFRS 7 24C a ii - Effective 2018.01.01, disclosure: IFRS 7 24C b iii - Effective 2018.01.01

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

text

Description of line item in statement of financial position that includes hedged item

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a iii - Effective 2018.01.01

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

text

Description of line item in statement of financial position that includes hedging instrument

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 24A b - Effective 2018.01.01

ifrs-full

DescriptionOfLineItemOfStatementOfComprehensiveIncomeInWhichAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseIsIncluded

text

Description of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is included

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]

disclosure: SIC 27 10 b - Expiry date 2019.01.01

ifrs-full

DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]

disclosure: IFRS 3 B64 m

ifrs-full

DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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]

disclosure: IFRS 3 B64 l iii

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

text

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

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]

disclosure: IFRS 13 93 e ii

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

text

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments

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]

disclosure: IFRS 13 93 e ii

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

text

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

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]

disclosure: IFRS 13 93 e ii

ifrs-full

DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

text

Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

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]]

disclosure: IFRS 12 9B c

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

text

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

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]]

disclosure: IFRS 13 93 e i

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

text

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments

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]]

disclosure: IFRS 13 93 e i

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

text

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

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]]

disclosure: IFRS 13 93 e i

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

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]]

disclosure: IFRS 13 93 f

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement

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]]

disclosure: IFRS 13 93 f

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

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]]

disclosure: IFRS 13 93 f

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

text

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

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]

disclosure: IAS 36 126 a

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

text

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

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]

disclosure: IAS 36 126 b

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

text

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

disclosure: IFRS 12 29 b

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

text

Description of line items in statement of financial position which include lease liabilities

The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 47 b - Effective 2019.01.01

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

text

Description of line items in statement of financial position which include right-of-use assets

The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 47 a ii - Effective 2019.01.01

ifrs-full

DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

text

Description of link between reimbursement right and related obligation

The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]

disclosure: IAS 19 140 b

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

text

Description of major assumptions made concerning future events, contingent liabilities in business combination

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]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

text

Description of major assumptions made concerning future events, other provisions

The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]

disclosure: IAS 37 85 b

ifrs-full

DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

text

Description of management's approach to determining values assigned to key assumptions

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.

disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii

ifrs-full

DescriptionOfManagingLiquidityRisk

text block

Disclosure of how entity manages liquidity risk [text block]

The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

disclosure: IFRS 7 39 c

ifrs-full

DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease

text

Description of material leasing arrangements by lessee classified as finance lease

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.

disclosure: IAS 17 31 e - Expiry date 2019.01.01

ifrs-full

DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease

text

Description of material leasing arrangements by lessee classified as operating lease

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.

disclosure: IAS 17 35 d - Expiry date 2019.01.01

ifrs-full

DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease

text

Description of material leasing arrangements by lessor classified as finance lease

The general description of the lessor's material leasing arrangements related to finance leases.

disclosure: IAS 17 47 f - Expiry date 2019.01.01

ifrs-full

DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease

text

Description of material leasing arrangements by lessor classified as operating lease

The general description of the lessor's leasing arrangements related to operating leases.

disclosure: IAS 17 56 c - Expiry date 2019.01.01

ifrs-full

DescriptionOfMaterialReconcilingItems

text

Description of material reconciling items

The description of all material reconciling items. [Refer: Material reconciling items [member]]

disclosure: IFRS 8 28

ifrs-full

DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

text

Description of maximum term of options granted for share-based payment arrangement

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]]

disclosure: IFRS 2 45 a

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

text

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

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]

disclosure: IFRS 3 B64 o i

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

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]

disclosure: IFRS 7 B42

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

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]

disclosure: IFRS 7 B42

ifrs-full

DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

text

Description of method of settlement for share-based payment arrangement

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]]

disclosure: IFRS 2 45 a

ifrs-full

DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

text

Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

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]

disclosure: IFRS 7 11 c - Effective 2018.01.01

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 b

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments

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]]

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

text

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

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]

disclosure: IFRIC 17 17 c

ifrs-full

DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

text

Description of methods used to recognise revenue from contracts with customers

The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]

disclosure: IFRS 15 124 a - Effective 2018.01.01

ifrs-full

DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

text

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

text

Description of method used to determine amortisation of 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]

disclosure: IFRS 15 127 b - Effective 2018.01.01

ifrs-full

DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

text block

Description of nature of accounting errors in prior periods [text block]

The description of the nature of accounting errors in prior periods.

disclosure: IAS 8 49 a

ifrs-full

DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

text

Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

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]]

disclosure: IFRS 3 B67 a iii

ifrs-full

DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

text block

Description of nature of change in accounting estimate [text block]

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.

disclosure: IAS 8 39

ifrs-full

DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

text

Description of nature and amount of change in estimate during final interim period

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.

disclosure: IAS 34 26

ifrs-full

DescriptionOfNatureAndCarryingAmountOfAssetsObtained

text

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

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]

disclosure: IFRS 7 38 a

ifrs-full

DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

text

Description of nature and effect of any asymmetrical allocations to reportable segments

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]]

disclosure: IFRS 8 27 f

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

text

Description of nature and extent of government grants for agricultural activity recognised in financial statements

The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]

disclosure: IAS 41 57 a

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

text

Description of nature and extent of government grants recognised in financial statements

The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]

disclosure: IAS 20 39 b

ifrs-full

DescriptionOfNatureAndExtentOfRateregulatedActivity

text

Description of nature and extent of rate-regulated activity

The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]

disclosure: IFRS 14 30 a

ifrs-full

DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

text

Description of nature and extent of significant restrictions on transfer of funds to entity

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.

disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a

ifrs-full

DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

text

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group

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]]

disclosure: IFRS 12 13 b

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

text

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

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]]

disclosure: IFRS 3 59 b

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

text

Description of nature and financial effect of business combinations during period

The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]

disclosure: IFRS 3 59 a

ifrs-full

DescriptionOfNatureAndPurposeOfReservesWithinEquity

text

Description of nature and purpose of reserves within equity

The description of the nature and purpose of reserves within equity. [Refer: Other reserves]

disclosure: IAS 1 79 b

ifrs-full

DescriptionOfNatureOfActivitiesOfBiologicalAssets

text

Description of nature of activities of biological assets

The description of the nature of activities involving biological assets. [Refer: Biological assets]

disclosure: IAS 41 46 a

ifrs-full

DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

Description of nature of assets with significant risk of material adjustments within next financial year

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.

disclosure: IAS 1 125 a

ifrs-full

DescriptionOfNatureOfBenefitsProvidedByPlan

text

Description of nature of benefits provided by plan

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]]

disclosure: IAS 19 139 a i

ifrs-full

DescriptionOfNatureOfChangeInAccountingPolicy

text

Description of nature of change in accounting policy

The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28 c

ifrs-full

DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

text

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

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]]

disclosure: IFRS 8 27 e

ifrs-full

DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

text

Description of nature of class of assets measured at fair value

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]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

text

Description of nature of class of entity's own equity instruments measured at fair value

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]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

text

Description of nature of class of liabilities measured at fair value

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]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfContingentAssets

text

Description of nature of contingent assets

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.

disclosure: IAS 37 89

ifrs-full

DescriptionOfNatureOfCounterparty

text

Description of nature of counterparty

The description of the nature of the party to a transaction other than the entity.

example: IFRS 7 IG23 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

text

Description of nature of differences between measurements of reportable segments' assets and entity's assets

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]]

disclosure: IFRS 8 27 c

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

text

Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities

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]]

disclosure: IFRS 8 27 d

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

text

Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations

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]]

disclosure: IFRS 8 27 b

ifrs-full

DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

text

Description of nature of entity's operations and principal activities

The description of the nature of the entity's operations and principal activities.

disclosure: IAS 1 138 b

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithAssociate

text

Description of nature of entity's relationship with associate

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]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointOperation

text

Description of nature of entity's relationship with joint operation

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]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointVenture

text

Description of nature of entity's relationship with joint venture

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]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfFinancialStatements

text

Description of nature of financial statements

The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a

ifrs-full

DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

text

Description of nature of goods or services that entity has promised to transfer

The description of the nature of the goods or services that the entity has promised to transfer to customers.

disclosure: IFRS 15 119 c - Effective 2018.01.01

ifrs-full

DescriptionOfNatureOfImpendingChangeInAccountingPolicy

text

Description of nature of impending change in accounting policy

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.

example: IAS 8 31 b

ifrs-full

DescriptionOfNatureOfIndividualAsset

text

Description of nature of individual asset

The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]

disclosure: IAS 36 130 c i

ifrs-full

DescriptionOfNatureOfInterestInFunds

text

Description of nature of interest in funds

The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.

disclosure: IFRIC 5 11

ifrs-full

DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

Description of nature of liabilities with significant risk of material adjustments within next financial year

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.

disclosure: IAS 1 125 a

ifrs-full

DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs

text

Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs

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]]

disclosure: IFRS 1 22 b

ifrs-full

DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

text

Description of nature of necessary adjustments to provide comparative information

The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.

disclosure: IAS 1 42 b

ifrs-full

DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

text

Description of nature of non-adjusting event after reporting period

The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

disclosure: IAS 10 21 a

ifrs-full

DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

text

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

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.

disclosure: IFRIC 17 17 a

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilities

text

Description of nature of obligation, contingent liabilities

The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

text

Description of nature of obligation, contingent liabilities in business combination

The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i

ifrs-full

DescriptionOfNatureOfObligationOtherProvisions

text

Description of nature of obligation, other provisions

The description of the nature of the obligation for other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 a

ifrs-full

DescriptionOfNatureOfReclassificationOrChangesInPresentation

text

Description of nature of reclassifications or changes in presentation

The description of the nature of reclassifications or changes in presentation.

disclosure: IAS 1 41 a

ifrs-full

DescriptionOfNatureOfRegulatoryRatesettingProcess

text

Description of nature of regulatory rate-setting process

The description of the nature of the regulatory rate-setting process.

disclosure: IFRS 14 30 a

ifrs-full

DescriptionOfNatureOfRelatedPartyRelationship

text

Description of nature of related party relationship

The description of the nature of the related party relationships. [Refer: Related parties [member]]

disclosure: IAS 24 18

ifrs-full

DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

text

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

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]

disclosure: IFRS 7 42D c

ifrs-full

DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

text

Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights

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.

example: IFRS 12 9 b

ifrs-full

DescriptionOfNatureOfRisksBeingHedged

text

Description of nature of risks being hedged

The description of the nature of risks being hedged.

disclosure: IFRS 7 22 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

text

Description of nature of voluntary change in accounting policy

The description of the nature of a voluntary change in accounting policy.

disclosure: IAS 8 29 a

ifrs-full

DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

text

Description of non-current asset or disposal group held for sale which were sold or reclassified

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]]

disclosure: IFRS 5 41 a

ifrs-full

DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

text

Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce

The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]

disclosure: IAS 41 46 b

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

text

Description of objectives, policies and processes for managing risk

The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 b

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks

text

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

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: Types of insurance contracts [member]]

disclosure: IFRS 4 39 a

ifrs-full

DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

text

Description of obligations for returns, refunds and other similar obligations

The description of obligations for returns, refunds and other similar obligations in contracts with customers.

disclosure: IFRS 15 119 d - Effective 2018.01.01

ifrs-full

DescriptionOfOptionLifeShareOptionsGranted

X.XX duration

Option life, share options granted

The option life of share options granted.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOptionPricingModelShareOptionsGranted

text

Description of option pricing model, share options granted

The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements

text block

Description of other accounting policies relevant to understanding of financial statements [text block]

The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.

disclosure: IAS 1 117 b

ifrs-full

DescriptionOfOtherEquityInterest

text

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

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]

disclosure: IAS 1 80

ifrs-full

DescriptionOfOtherInformationUsedToAssessCreditQuality

text

Description of other information used to assess credit quality

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]]

example: IFRS 7 IG23 d - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

text

Description of other inputs to options pricing model, share options granted

The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOtherTransactionsThatAreCollectivelySignificant

text

Description of other transactions that are collectively significant

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.

disclosure: IAS 24 26 b ii

ifrs-full

DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

text

Description of performance obligations to arrange for another party to transfer goods or services

The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]

disclosure: IFRS 15 119 c - Effective 2018.01.01

ifrs-full

DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

text

Description of periods when cash flows affect profit or loss

The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]

disclosure: IFRS 7 23 a - Expiry date 2018.01.01

ifrs-full

DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

text

Description of periods when cash flows expected to occur

The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]

disclosure: IFRS 7 23 a - Expiry date 2018.01.01

ifrs-full

DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

text

Description of plan amendments, curtailments and settlements

The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 c

ifrs-full

DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

text block

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

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]]

disclosure: IFRS 7 38 b

ifrs-full

DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

text block

Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]

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]]

disclosure: IAS 19 149 b

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

text

Description of policy for determining when transfers between levels are deemed to have occurred, assets

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.

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

text

Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments

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]]

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

text

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

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.

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

text

Description of practical expedients used when applying IFRS 15 retrospectively

The description of the practical expedients that have been used when applying IFRS 15 retrospectively.

disclosure: IFRS 15 C6 a - Effective 2018.01.01

ifrs-full

DescriptionOfPresentationCurrency

text

Description of presentation currency

The description of the currency in which the financial statements are presented.

disclosure: IAS 1 51 d, disclosure: IAS 21 53

ifrs-full

DescriptionOfPrimaryReasonsForBusinessCombination

text

Description of primary reasons for business combination

The description of the primary reasons for a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 d

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

text

Description of process for analysing changes in fair value measurements, assets

The description of the process for analysing changes in the fair value measurements of assets from period to period.

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

text

Description of process for analysing changes in fair value measurements, entity's own equity instruments

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]]

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

text

Description of process for analysing changes in fair value measurements, liabilities

The description of the process for analysing changes in the fair value measurements of liabilities from period to period.

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfRatingAgenciesUsed

text

Description of rating agencies used

The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]

example: IFRS 7 IG24 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

ifrs-full

DescriptionOfReasonForChangeInFunctionalCurrency

text

Description of reason for change in functional currency

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.

disclosure: IAS 21 54

ifrs-full

DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis

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]]

disclosure: IFRS 7 40 c

ifrs-full

DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

text

Description of reason for disposing of investments in equity instruments designated at fair value through 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]]

disclosure: IFRS 7 11B a - Effective 2018.01.01

ifrs-full

DescriptionOfReasonForReclassificationOrChangesInPresentation

text

Description of reason for reclassifications or changes in presentation

The description of the reason for the reclassifications or changes in presentation.

disclosure: IAS 1 41 c

ifrs-full

DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

text

Description of reason for using longer or shorter reporting period

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.

disclosure: IAS 1 36 a

ifrs-full

DescriptionOfReasonForUsingPresentationAlternative

text

Description of reason for using presentation alternative

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]

disclosure: IFRS 7 11A b - Effective 2018.01.01

ifrs-full

DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

text

Description of reason for derecognition of financial assets measured at amortised cost

The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 20A - Effective 2018.01.01

ifrs-full

DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

text

Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

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]

disclosure: IFRS 7 11 b

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

Description of reasons for change in valuation technique used in fair value measurement, assets

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

Description of reasons for change in valuation technique used in fair value measurement, liabilities

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]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii

ifrs-full

DescriptionOfReasonsForChangeOfInvestmentEntityStatus

text

Description of reasons for change of investment entity status

The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9B

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

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]]

disclosure: IAS 19 145 c

ifrs-full

DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

text

Description of reasons for changing way cash-generating unit is identified

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]]

disclosure: IAS 36 130 d iii

ifrs-full

DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

text

Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics

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]]

disclosure: IFRS 12 9A

ifrs-full

DescriptionOfReasonsForFairValueMeasurementAssets

text

Description of reasons for fair value measurement, assets

The description of the reasons for the fair value measurement of assets.

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

text

Description of reasons for fair value measurement, entity's own equity instruments

The description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForFairValueMeasurementLiabilities

text

Description of reasons for fair value measurement, liabilities

The description of the reasons for the fair value measurement of liabilities.

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

text

Description of reasons for providing support to structured entity without having contractual obligation to do so

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.

disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b

ifrs-full

DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

text

Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

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]]

disclosure: IFRS 12 19E b

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

text

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

text

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

text

Description of reasons for 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 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]

disclosure: IFRS 7 10 c - Effective 2018.01.01

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

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]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

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]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

text

Description of reasons why applying new accounting policy provides reliable and more relevant information

The description of reasons why applying a new accounting policy provides reliable and more relevant information.

disclosure: IAS 8 29 b

ifrs-full

DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

text

Description of reasons why initial accounting for business combination is incomplete

The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 a i

ifrs-full

DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

text

Description of reasons why liability cannot be measured reliably

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]]

disclosure: IFRS 3 B64 j ii

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

text

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

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.

example: IFRS 12 9 e

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

text

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

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.

example: IFRS 12 9 d

ifrs-full

DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

text

Description of reasons why separate financial statements are prepared if not required by law

The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]

disclosure: IAS 27 17 a

ifrs-full

DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

text

Description of reasons why bargain purchase transaction resulted in gain

The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]

disclosure: IFRS 3 B64 n ii

ifrs-full

DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

text

Description of fact that exemption from consolidation has been used

The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]

disclosure: IAS 27 16 a

ifrs-full

DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs

text

Description of reason why entity 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, is resuming application of IFRSs.

disclosure: IFRS 1 23A b

ifrs-full

DescriptionOfReasonWhyEntityStoppedApplyingIFRSs

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Description of reason why entity stopped applying 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.

disclosure: IFRS 1 23A a

ifrs-full

DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

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Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

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.

example: IFRS 12 9 a

ifrs-full

DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

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Description of reason why fair value of goods or services received cannot be reliably estimated

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.

disclosure: IFRS 2 49

ifrs-full

DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

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Description of fact that amounts presented in financial statements are not entirely comparable

The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

disclosure: IAS 1 36 b

ifrs-full

DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

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Description of reason why non-financial asset is being used in manner different from highest and best use

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.

disclosure: IFRS 13 93 i

ifrs-full

DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

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Description of reason why presentation currency is different from functional currency

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.

disclosure: IAS 21 53

ifrs-full

DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

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Description of reason why reclassification of comparative amounts is impracticable

The description of the reason why the reclassification of comparative amounts is impracticable.

disclosure: IAS 1 42 a

ifrs-full

DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

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Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible

The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 36

ifrs-full

DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

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Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

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]]

disclosure: IAS 19 148 d ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

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Description of reason why using different reporting date or period for associate

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]]

disclosure: IFRS 12 22 b ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

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Description of reason why using different reporting date or period for joint venture

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]]

disclosure: IFRS 12 22 b ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

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Description of reason why using different reporting date or period for subsidiary

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]]

disclosure: IFRS 12 11 b

ifrs-full

DescriptionOfRedesignatedFinancialAssets

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Description of redesignated financial assets

The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

disclosure: IFRS 1 29

ifrs-full

DescriptionOfRedesignatedFinancialLiabilities

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Description of redesignated financial liabilities

The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]

disclosure: IFRS 1 29 - Expiry date 2018.01.01, disclosure: IFRS 1 29A - Effective 2018.01.01

ifrs-full

DescriptionOfRegulatoryFrameworkInWhichPlanOperates

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Description of regulatory framework in which plan oper