| 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 | AccumulatedChangesInFairValueOfFi1cialAssetsAttributableToChangesInCreditRiskOfFi1cialAssets | X instant, debit | Accumulated increase (decrease) in fair value of fi1cial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of fi1cial assets | The accumulated increase (decrease) in the fair value of fi1cial 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 fi1cial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of fi1cial assets] | disclosure: IFRS 7 9 c |
| ifrs-full | AccumulatedChangesInFairValueOfFi1cialAssetsRelatedCreditDerivativesOrSimilarInstruments | X instant | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to fi1cial assets designated as measured at fair value through profit or loss | The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to fi1cial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of fi1cial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Fi1cial assets] | disclosure: IFRS 7 9 d |
| ifrs-full | AccumulatedChangesInFairValueOfFi1cialLiabilityAttributableToChangesInCreditRiskOfLiability | X instant, credit | Accumulated increase (decrease) in fair value of fi1cial liability, attributable to changes in credit risk of liability | The accumulated increase (decrease) in the fair value of fi1cial 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 fi1cial liability, attributable to changes in credit risk of liability] | disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a |
| ifrs-full | AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFi1cialAssets | X instant, debit | Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of fi1cial 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 2021-01-01 |
| ifrs-full | AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | X instant | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | 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 2021-01-01 |
| ifrs-full | AccumulatedDepreciationAmortisatio1dImpairmentMember | 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 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f |
| ifrs-full | AccumulatedDepreciatio1dAmortisationMember | 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 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 fi1cial position as an asset. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a ii |
| 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 fi1cial position as a liability. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a ii |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFi1cialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets | X instant, debit | Accumulated fair value hedge adjustment remaining in statement of fi1cial 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 fi1cial position for a hedged item that is a fi1cial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Fi1cial assets at amortised cost; Hedged items [member]] | disclosure: IFRS 7 24B a v |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFi1cialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities | X instant, credit | Accumulated fair value hedge adjustment remaining in statement of fi1cial 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 fi1cial position for a hedged item that is a fi1cial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Fi1cial liabilities at amortised cost; Hedged items [member]] | disclosure: IFRS 7 24B a v |
| 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 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b - Expiry date 2021-01-01, example: IFRS 7 37 b - Expiry date 2021-01-01 |
| 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 | Acquisitio1dAdministrationExpenseRelatedToInsuranceContracts | 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 - Expiry date 2021-01-01 |
| 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 - Expiry date 2021-01-01 |
| 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 - Expiry date 2021-01-01 |
| ifrs-full | ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 | X instant, debit | Actual claims that arise from contracts within scope of IFRS 17 | The amount of the actual claims that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 130 - Effective 2021-01-01 |
| 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 | ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 | DUR | 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 | X.XX instant | 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 | ActuarialAssumptionOfRetirementAge2019 | DUR | 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 fi1cial 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 | ActuarialGainsLossesArisingFromChangesInFi1cialAssumptionsNetDefinedBenefitLiabilityAsset | X duration, debit | Actuarial gains (losses) arising from changes in fi1cial 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 fi1cial assumptions that result in remeasurements of the net defined benefit liability (asset). Fi1cial 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 | AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFi1cialAssets | X duration | Additional allowance recognised in profit or loss, allowance account for credit losses of fi1cial assets | The amount of additional allowance for credit losses of fi1cial assets recognised in profit or loss. [Refer: Allowance account for credit losses of fi1cial assets] | common practice: IFRS 7 16 - Expiry date 2021-01-01 |
| 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 | AdditionalInformationAboutInsuranceContractsExplanatory | text block | Additional information about insurance contracts [text block] | Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 94 - Effective 2021-01-01 |
| ifrs-full | AdditionalInformationAboutNatureAndFi1cialEffectOfBusinessCombination | text | Additional information about nature and fi1cial effect of business combination | Additional information about the nature and fi1cial 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 - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01 |
| 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 - Expiry date 2021-01-01 |
| ifrs-full | AdditionsToNoncurrentAssets | X duration, debit | Additions to non-current assets other than fi1cial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | The amount of additions to non-current assets other than fi1cial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Fi1cial 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 |
| 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 | AddressWhereConsolidatedFi1cialStatementsAreObtainable | text | Address where consolidated fi1cial statements are obtainable | The address where consolidated fi1cial 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-fi1cial 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-fi1cial 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 2021-01-01 |
| 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 | AdjustmentsForDecreaseIncreaseInDerivativeFi1cialAssets | X duration, debit | Adjustments for decrease (increase) in derivative fi1cial assets | Adjustments for decrease (increase) in derivative fi1cial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative fi1cial assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInFi1cialAssetsHeldForTrading | X duration, debit | Adjustments for decrease (increase) in fi1cial assets held for trading | Adjustments for decrease (increase) in fi1cial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Fi1cial assets; Fi1cial 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 | AdjustmentsForDepreciatio1dAmortisationExpense | 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 | AdjustmentsForDepreciatio1dAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | 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 | AdjustmentsForFi1ceCosts | X duration, debit | Adjustments for fi1ce costs | Adjustments for fi1ce costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Fi1ce costs; Profit (loss)] | common practice: IAS 7 20 c |
| ifrs-full | AdjustmentsForFi1ceIncome | X duration, credit | Adjustments for fi1ce income | Adjustments for fi1ce income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Fi1ce income; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForFi1ceIncomeCost | X duration, credit | Adjustments for fi1ce income (cost) | Adjustments for net fi1ce income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Fi1ce 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 | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExploratio1dEvaluationAssets | 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 (reversal of impairment loss) recognised in profit or loss; Profit (loss)] | common practice: IAS 7 20 |
