Continuing and discontinued operations
[axis]
IFRS 5 - Presentation and
disclosureDisclosure
Continuing operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Aggregate continuing and discontinued
operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Discontinued operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Disposal groups classified as held for
sale [member]
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice
Disclosure of insurance contracts [text
block]
Insurance service result
[abstract]
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
[abstract]
Income from amounts recovered from
reinsurer
Effective
2021-01-01 IFRS 17.86Disclosure
Expenses from allocation of premiums
paid to reinsurer
Effective
2021-01-01 IFRS 17.86Disclosure
Net income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Total insurance service
result
Effective
2021-01-01 IFRS 17.80 aDisclosure
Additional information about insurance
contracts [text block]
Effective
2021-01-01 IFRS 17.94Disclosure
Description of criteria satisfied when
using premium allocation approach
Effective
2021-01-01 IFRS 17.97 aDisclosure
Description of whether entity makes
adjustment for time value of money and effect of financial risk when using
premium allocation approach
Effective
2021-01-01 IFRS 17.97 bDisclosure
Description of method to recognise
insurance acquisition cash flows when using premium allocation
approach
Effective
2021-01-01 IFRS 17.97 cDisclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[text block]
Effective
2021-01-01 IFRS 17.100Disclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[abstract]
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[table]
Effective
2021-01-01 IFRS 17.100Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by remaining
coverage and incurred claims [axis]
Effective
2021-01-01 IFRS 17.100Disclosure
Insurance contracts by remaining
coverage and incurred claims [member]
Effective
2021-01-01 IFRS 17.100Disclosure
Net liabilities or assets for
remaining coverage excluding loss component [member]
Effective
2021-01-01 IFRS 17.100 aDisclosure
Loss component [member]
Effective
2021-01-01 IFRS 17.100 bDisclosure
Liabilities for incurred claims
[member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not
related to contracts that existed at transition date to which modified
retrospective approach or fair value approach has been
applied [member]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[line items]
Insurance contracts liability (asset)
at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for
reconciliation by remaining coverage and incurred claims
[abstract]
Increase (decrease) through insurance
service result for reconciliation by remaining coverage and incurred
claims, insurance contracts liability (asset)
[abstract]
Increase (decrease) through insurance
revenue, insurance contracts liability (asset) [abstract]
Increase (decrease) through insurance
revenue related to contracts that existed at transition date to which
modified retrospective approach has been applied,
insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.114 aDisclosure
Increase (decrease) through insurance
revenue related to contracts that existed at transition date to which fair
value approach has been applied, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.114 bDisclosure
Increase (decrease) through insurance
revenue not related to contracts that existed at transition date to which
modified retrospective approach or fair value approach
has been applied, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.114 cDisclosure
Total increase (decrease) through
insurance revenue, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.103 aDisclosure
Increase (decrease) through insurance
service expenses, insurance contracts liability (asset)
[abstract]
Increase (decrease) through incurred
claims and other incurred insurance service expenses, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.103 b (i)Disclosure
Increase (decrease) through
amortisation of insurance acquisition cash flows, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.103 b (ii)Disclosure
Increase (decrease) through changes
that relate to past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.104 cDisclosure
Increase (decrease) through changes
that relate to future service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure,
Effective
2021-01-01 IFRS 17.104 aDisclosure
Total increase (decrease) through
insurance service expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 bDisclosure
Increase (decrease) through
investment components excluded from insurance revenue and insurance
service expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 cDisclosure
Total increase (decrease) through
insurance service result, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104Disclosure, Effective
2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash
flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums
received for insurance contracts issued, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (ii)Disclosure
Increase (decrease) through incurred
claims paid and other insurance service expenses paid for insurance
contracts issued excluding insurance acquisition cash
flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred
claims recovered and other insurance service expenses recovered under
reinsurance contracts held, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through
cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of
changes in risk of non-performance by issuer of reinsurance contracts
held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through
additional items necessary to understand change, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in
insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset)
at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Disclosure of reconciliation of
changes in insurance contracts by components [text block]
Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by components [abstract]
Disclosure of reconciliation of
changes in insurance contracts by components [table]
Effective
2021-01-01 IFRS 17.101Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not
related to contracts that existed at transition date to which modified
retrospective approach or fair value approach has been
applied [member]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by components [line items]
Insurance contracts liability (asset)
at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for
reconciliation by components [abstract]
Increase (decrease) through insurance
service result for reconciliation by components, insurance contracts
liability (asset) [abstract]
Increase (decrease) through changes
that relate to future service, insurance contracts liability (asset)
[abstract]
Increase (decrease) through changes
in estimates that adjust contractual service margin, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.104 a (i)Disclosure
Increase (decrease) through changes
in estimates that do not adjust contractual service margin, insurance
contracts liability (asset)
Effective
2021-01-01 IFRS 17.104 a (ii)Disclosure
Increase (decrease) through effects
of contracts initially recognised in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Total increase (decrease) through
changes that relate to future service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure,
Effective
2021-01-01 IFRS 17.104 aDisclosure
Increase (decrease) through changes
that relate to current service, insurance contracts liability (asset)
[abstract]
Increase (decrease) through
recognition of contractual service margin in profit or loss to reflect
transfer of services, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 b (i)Disclosure
Increase (decrease) through change in
risk adjustment for non-financial risk that does not relate to future or
past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 b (ii)Disclosure
Increase (decrease) through
experience adjustments, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.104 b (iii)Disclosure
Total increase (decrease) through
changes that relate to current service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 bDisclosure
Increase (decrease) through changes
that relate to past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.104 cDisclosure
Total increase (decrease) through
insurance service result, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104Disclosure, Effective
2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash
flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums
received for insurance contracts issued, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (ii)Disclosure
Increase (decrease) through incurred
claims paid and other insurance service expenses paid for insurance
contracts issued excluding insurance acquisition cash
flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred
claims recovered and other insurance service expenses recovered under
reinsurance contracts held, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through
cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of
changes in risk of non-performance by issuer of reinsurance contracts
held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through
additional items necessary to understand change, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in
insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset)
at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Disclosure of analysis of insurance
revenue [text block]
Effective
2021-01-01 IFRS 17.106Disclosure
Disclosure of analysis of insurance
revenue [abstract]
Disclosure of analysis of insurance
revenue [table]
Effective
2021-01-01 IFRS 17.106Disclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of analysis of insurance
revenue [line items]
Insurance revenue
[abstract]
Insurance revenue, amounts relating
to changes in liability for remaining coverage [abstract]
Insurance revenue, insurance service
expenses incurred during period measured at amounts expected at beginning
of period
Effective
2021-01-01 IFRS 17.106 a (i)Disclosure
Insurance revenue, change in risk
adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.106 a (ii)Disclosure
Insurance revenue, contractual
service margin recognised in profit or loss because of transfer of
services
Effective
2021-01-01 IFRS 17.106 a (iii)Disclosure
Total insurance revenue, amounts
relating to changes in liability for remaining coverage
Effective
2021-01-01 IFRS 17.106 aDisclosure
Insurance revenue, allocation of
portion of premiums that relate to recovery of insurance acquisition cash
flows
Effective
2021-01-01 IFRS 17.106 bDisclosure
Total insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Disclosure of effect of insurance
contracts initially recognised [text block]
Effective
2021-01-01 IFRS 17.107Disclosure
Disclosure of effect of insurance
contracts initially recognised [abstract]
Disclosure of effect of insurance
contracts initially recognised [table]
Effective
2021-01-01 IFRS 17.107Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not
related to contracts that existed at transition date to which modified
retrospective approach or fair value approach has been
applied [member]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of effect of insurance
contracts initially recognised [line items]
Increase (decrease) through effects of
contracts initially recognised in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Increase (decrease) through effects of
contracts acquired in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.108 aDisclosure
Increase (decrease) through effects of
groups of onerous contracts initially recognised in period, insurance
contracts liability (asset)
Effective
2021-01-01 IFRS 17.108 bDisclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss [text
block]
Effective
2021-01-01 IFRS 17.109Disclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss
[abstract]
Disclosure of information about
expected recognition of contractual service margin in profit or loss
[table]
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss [line
items]
Explanation of when entity expects to
recognise remaining contractual service margin in profit or
loss
Effective
2021-01-01 IFRS 17.109Disclosure
Contractual service
margin
Effective
2021-01-01 IFRS 17.109Disclosure
Insurance finance income
(expenses)
Effective
2021-01-01 IFRS 17.110Disclosure
Explanation of insurance finance
income (expenses)
Effective
2021-01-01 IFRS 17.110Disclosure
Explanation of relationship between
insurance finance income (expenses) and investment return on
assets
Effective
2021-01-01 IFRS 17.110Disclosure
Description of composition of
underlying items for contracts with direct participation
features
Effective
2021-01-01 IFRS 17.111Disclosure
Fair value of underlying items for
contracts with direct participation features
Effective
2021-01-01 IFRS 17.111Disclosure
Effect on adjustment to contractual
service margin of choice not to adjust contractual service margin for some
changes in fulfilment cash flows for contracts with
direct participation features
Effective
2021-01-01 IFRS 17.112Disclosure
Description of reason why entity was
required to change basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation
features
Effective
2021-01-01 IFRS 17.113 aDisclosure
Disclosure of adjustments made when
entity changed basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation features
[text block]
Effective
2021-01-01 IFRS 17.113 bDisclosure
Disclosure of adjustments made when
entity changed basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation features
[abstract]
Disclosure of adjustments made when
entity changed basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation features
[table]
Effective
2021-01-01 IFRS 17.113 bDisclosure
Effect of adjustments made when entity
changed basis of disaggregation of insurance finance income (expenses)
between profit or loss and other comprehensive income
for contracts with direct participation features [axis]
Effective
2021-01-01 IFRS 17.113 bDisclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
Effect of adjustments made when
entity changed basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation features
[member]
Effective
2021-01-01 IFRS 17.113 bDisclosure
Disclosure of adjustments made when
entity changed basis of disaggregation of insurance finance income
(expenses) between profit or loss and other
comprehensive income for contracts with direct participation features
[line items]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Insurance contracts liability (asset)
at date of change, contracts with direct participation features for which
entity changed basis of disaggregation of insurance
finance income (expenses) between profit or loss and other comprehensive
income
Effective
2021-01-01 IFRS 17.113 cDisclosure
Explanation of how entity determined
measurement of insurance contracts at transition date
Effective
2021-01-01 IFRS 17.115Disclosure
Reconciliation of reserve of gains and
losses on financial assets measured at fair value through other
comprehensive income related to insurance contracts to
which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been
applied [abstract]
Reserve of gains and losses on
financial assets measured at fair value through other comprehensive income
related to insurance contracts to which paragraphs
C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at
beginning of period
Effective
2021-01-01 IFRS 17.116Disclosure
Increase (decrease) in reserve of
gains and losses on financial assets measured at fair value through other
comprehensive income related to insurance contracts to
which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been
applied
Effective
2021-01-01 IFRS 17.116Common practice
Increase (decrease) through gains
(losses) in period, reserve of gains and losses on financial assets
measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b),
C24(b) and C24(c) of IFRS 17 have been
applied
Effective
2021-01-01 IFRS 17.116Example
Increase (decrease) through
reclassification adjustments in period, reserve of gains and losses on
financial assets measured at fair value through other
comprehensive income related to insurance contracts to which paragraphs
C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been
applied
Effective
2021-01-01 IFRS 17.116Example
Reserve of gains and losses on
financial assets measured at fair value through other comprehensive income
related to insurance contracts to which paragraphs
C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of
period
Effective
2021-01-01 IFRS 17.116Disclosure
Disclosure of significant judgements
and changes in judgements made in applying IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.117Disclosure
Description of methods used to measure
contracts within scope of IFRS 17 and processes for estimating inputs to
those methods
Effective
2021-01-01 IFRS 17.117 aDisclosure
Description of changes in methods used
to measure contracts within scope of IFRS 17 and processes for estimating
inputs to those methods
Effective
2021-01-01 IFRS 17.117 bDisclosure
Description of reasons for changes in
methods used to measure contracts within scope of IFRS 17 and processes
for estimating inputs to those methods
Effective
2021-01-01 IFRS 17.117 bDisclosure
Description of types of contracts
affected by changes in methods used to measure contracts within scope of
IFRS 17 and processes for estimating inputs to those
methods
Effective
2021-01-01 IFRS 17.117 bDisclosure
Description of approach used to
distinguish changes in estimates of future cash flows arising from
exercise of discretion from other changes, contracts
without direct participation features
Effective
2021-01-01 IFRS 17.117 c (i)Disclosure
Description of approach used to
determine risk adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.117 c (ii)Disclosure
Description of approach used to
determine discount rates
Effective
2021-01-01 IFRS 17.117 c (iii)Disclosure
Description of approach used to
determine investment components
Effective
2021-01-01 IFRS 17.117 c (iv)Disclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [text block]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [abstract]
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [table]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts
within scope of IFRS 17 [axis]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts
within scope of IFRS 17 [member]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure
contracts within scope of IFRS 17 [axis]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure
contracts within scope of IFRS 17 [member]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [line items]
Input to method used to measure
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.117 aDisclosure
Explanation of methods used to
determine insurance finance income (expenses) recognised in profit or
loss
Effective
2021-01-01 IFRS 17.118Disclosure
Confidence level used to determine
risk adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.119Disclosure
Description of technique other than
confidence level technique used for determining risk adjustment for
non-financial risk
Effective
2021-01-01 IFRS 17.119Disclosure
Confidence level corresponding to
results of technique other than confidence level technique used for
determining risk adjustment for non-financial
risk
Effective
2021-01-01 IFRS 17.119Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[text block]
Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[abstract]
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[table]
Effective
2021-01-01 IFRS 17.120Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[line items]
Yield used to discount cash flows that
do not vary based on returns on underlying items
Effective
2021-01-01 IFRS 17.120Disclosure
Description of fact and reason why
entity's exposure to risk arising from contracts within scope of IFRS 17
at end of reporting period is not representative of
its exposure during period
Effective
2021-01-01 IFRS 17.123Disclosure
Disclosure of additional information
representative of risk exposure arising from contracts within scope of
IFRS 17 during period [text block]
Effective
2021-01-01 IFRS 17.123Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17
[abstract]
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17 [line
items]
Description of exposures to risks that
arise from contracts within scope of IFRS 17 and how they
arise
Effective
2021-01-01 IFRS 17.124 aDisclosure
Description of objectives, policies
and processes for managing risks that arise from contracts within scope of
IFRS 17
Effective
2021-01-01 IFRS 17.124 bDisclosure
Description of methods used to measure
risks that arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.124 bDisclosure
Description of changes in exposures to
risks that arise from contracts within scope of IFRS 17 and how they
arise
Effective
2021-01-01 IFRS 17.124 cDisclosure
Description of changes in objectives,
policies and processes for managing risks that arise from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.124 cDisclosure
Description of changes in methods used
to measure risks that arise from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.124 cDisclosure
Summary quantitative information about
exposure to risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.125 aDisclosure
Exposure to risk that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.125 aDisclosure
Information about effect of regulatory
frameworks in which entity operates
Effective
2021-01-01 IFRS 17.126Disclosure
Statement that entity applies
paragraph 20 of IFRS 17 in determining groups of insurance
contracts
Effective
2021-01-01 IFRS 17.126Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [text block]
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [abstract]
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [table]
Effective
2021-01-01 IFRS 17.127Disclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Concentrations of risk
[axis]
Effective
2021-01-01 IFRS 17.127Disclosure
Concentrations of risk
[member]
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [line items]
Description of how entity determines
concentrations of risk that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.127Disclosure
Description of shared characteristic
that identifies concentration of risk that arises from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [text block]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [abstract]
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [table]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Risk exposures [axis]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Risk exposures [member]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [line items]
Percentage of reasonably possible
increase in risk exposure that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss)
due to reasonably possible increase in risk exposure that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss)
due to reasonably possible increase in risk exposure that arises from
contracts within scope of IFRS 17, insurance contracts
issued before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to
reasonably possible increase in risk exposure that arises from contracts
within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to
reasonably possible increase in risk exposure that arises from contracts
within scope of IFRS 17, insurance contracts issued
before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Percentage of reasonably possible
decrease in risk exposure that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss)
due to reasonably possible decrease in risk exposure that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss)
due to reasonably possible decrease in risk exposure that arises from
contracts within scope of IFRS 17, insurance contracts
issued before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to
reasonably possible decrease in risk exposure that arises from contracts
within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to
reasonably possible decrease in risk exposure that arises from contracts
within scope of IFRS 17, insurance contracts issued
before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Explanation of relationship between
sensitivities to changes in risk exposures arising from insurance
contracts and from financial assets held
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Description of methods and assumptions
used in preparing sensitivity analysis to changes in risk exposures that
arise from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 bDisclosure
Description of changes in methods and
assumptions used in preparing sensitivity analysis to changes in risk
exposures that arise from contracts within scope of
IFRS 17
Effective
2021-01-01 IFRS 17.128 cDisclosure
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis to changes
in risk exposures that arise from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 cDisclosure
Disclosure of sensitivity analysis
other than specified in paragraph 128(a) of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.129Disclosure
Explanation of method, main parameters
and assumptions underlying information provided, sensitivity analysis
other than specified in paragraph 128(a) of IFRS 17
[text block]
Effective
2021-01-01 IFRS 17.129 aDisclosure
Explanation of objective of method
used and limitations that may result in information provided, sensitivity
analysis other than specified in paragraph 128(a) of
IFRS 17
Effective
2021-01-01 IFRS 17.129 bDisclosure
Disclosure of actual claims compared with
previous estimates [text block]
Disclosure of actual claims compared
with previous estimates [abstract]
Disclosure of actual claims compared
with previous estimates [table]
Effective
2021-01-01 IFRS 17.130Disclosure
Years of insurance claim
[axis]
Effective
2021-01-01 IFRS 17.130Disclosure
All years of insurance claim
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Reporting year [member]
Effective
2021-01-01 IFRS 17.130Disclosure
One year before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Two years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Three years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Four years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Five years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Six years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Seven years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Eight years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Nine years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Disclosure of actual claims compared
with previous estimates [line items]
Estimate of undiscounted claims that
arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Actual claims that arise from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Liabilities for incurred claims that
arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.131Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17
[abstract]
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.131Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [line
items]
Maximum exposure to credit risk that
arises from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.131 aDisclosure
Information about credit quality of
reinsurance contracts held that are assets
Effective
2021-01-01 IFRS 17.131 bDisclosure
Description of how entity manages
liquidity risk that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.132 aDisclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17
[abstract]
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.132 bDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17 [line
items]
Remaining contractual undiscounted
cash outflows (inflows) that arise from contracts within scope of IFRS 17
that are liabilities
Effective
2021-01-01 IFRS 17.132 b (i)Disclosure
Estimates of present value of future
cash outflows (inflows) that arise from contracts within scope of IFRS 17
that are liabilities
Effective
2021-01-01 IFRS 17.132 b (ii)Disclosure
Amounts payable on demand that arise
from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.132 cDisclosure
Explanation of relationship between
amounts payable on demand that arise from contracts within scope of IFRS
17 and carrying amount of related groups of
contracts
Effective
2021-01-01 IFRS 17.132 cDisclosure
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that entity does not
disclose previously unpublished information about claims development that
occurred earlier than five years before end of annual
reporting period in which it first applies IFRS 17
Effective
2021-01-01 IFRS 17.C28Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17
[abstract]
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.C32Disclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17 [line
items]
Description of basis for determining
financial assets eligible for redesignation at date of initial application
of IFRS 17
Effective
2021-01-01 IFRS 17.C32 aDisclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, measurement
category immediately before redesignation
Effective
2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, carrying amount
immediately before redesignation
Effective
2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, measurement
category after redesignation
Effective
2021-01-01 IFRS 17.C32 b (ii)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, carrying amount
after redesignation
Effective
2021-01-01 IFRS 17.C32 b (ii)Disclosure
Financial assets that were designated
as measured at fair value through profit or loss before application of
IFRS 17 that are no longer so designated
Effective
2021-01-01 IFRS 17.C32 cDisclosure
Information on how entity redesignated
financial assets whose classification has changed on initially applying
IFRS 17
Effective
2021-01-01 IFRS 17.C33 aDisclosure
Description of reasons for designation
or de-designation of financial assets as measured at fair value through
profit or loss at date of initial application of IFRS
17
Effective
2021-01-01 IFRS 17.C33 bDisclosure
Explanation of why entity came to
different conclusions in new assessment applying paragraphs 4.1.2(a) or
4.1.2A(a) of IFRS 9 at date of initial application of
IFRS 17
Effective
2021-01-01 IFRS 17.C33 cDisclosure
Disclosure of general information about
financial statements [text block]
IAS 1.51Disclosure
Name of reporting entity or other means
of identification
IAS 1.51 aDisclosure
Explanation of change in name of
reporting entity or other means of identification from end of preceding
reporting period
IAS 1.51 aDisclosure
Description of nature of financial
statements
IAS 27.16 aDisclosure,
IAS 1.51 bDisclosure,
IAS 27.17 aDisclosure
Date of end of reporting period
IAS 1.51 cDisclosure
Period covered by financial
statements
IAS 1.51 cDisclosure
Description of presentation
currency
IAS 1.51 dDisclosure,
IAS 21.53Disclosure
Level of rounding used in financial
statements
IAS 1.51 eDisclosure
Statement of financial position
[abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Investments in subsidiaries, joint
ventures and associates
Non-current biological assets
IAS 1.54 fDisclosure
Trade and other non-current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Non-current inventories
IAS 1.54 gDisclosure
Deferred tax assets
IAS 1.56Disclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.54 oDisclosure
Current tax assets, non-current
IAS 1.54 nDisclosure
Other non-current financial
assets
IAS 1.54 dDisclosure
Other non-current non-financial
assets
IAS 1.55Common
practice
Non-current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral
Total non-current assets
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure
Current assets [abstract]
Current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Trade and other current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Current tax assets, current
IAS 1.54 nDisclosure
Current biological assets
IAS 1.54 fDisclosure
Other current financial assets
IAS 1.54 dDisclosure
Other current non-financial
assets
IAS 1.55Common
practice
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral
Total current assets other than
non-current assets or disposal groups classified as held for sale or as
held for distribution to owners
IAS 1.66Disclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
IAS 1.54 jDisclosure
Total current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Total assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Equity and liabilities
[abstract]
Equity [abstract]
Issued capital
IAS 1.78 eExample
Retained earnings
IAS 1.78 eExample,
IAS 1.IG6Example
Share premium
IAS 1.78 eExample
Treasury shares
IAS 1.78 eExample,
IAS 32.34Disclosure
Other equity interest
IAS 1.78 eExample
Other reserves
IAS 1.78 eExample
Total equity attributable to owners of
parent
IAS 1.54 rDisclosure
Non-controlling interests
IAS 1.54 qDisclosure,
IFRS 10.22Disclosure,
IFRS 12.12 fDisclosure
Total equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Liabilities [abstract]
Non-current liabilities
[abstract]
Non-current provisions
[abstract]
Non-current provisions for employee
benefits
IAS 1.78 dDisclosure
Other non-current provisions
IAS 1.78 dDisclosure
Total non-current provisions
IAS 1.54 lDisclosure
Trade and other non-current
payables
IAS 1.54 kDisclosure
Deferred tax liabilities
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure
Current tax liabilities,
non-current
IAS 1.54 nDisclosure
Other non-current financial
liabilities
IFRS 12.B13 cDisclosure,
IAS 1.54 mDisclosure
Other non-current non-financial
liabilities
IAS 1.55Common
practice
Total non-current liabilities
IFRS 12.B10 bExample,
IFRS 12.B12 b (iv)Disclosure,
IAS 1.69Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee
benefits
IAS 1.78 dDisclosure
Other current provisions
IAS 1.78 dDisclosure
Total current provisions
IAS 1.54 lDisclosure
Trade and other current payables
IAS 1.54 kDisclosure
Current tax liabilities, current
IAS 1.54 nDisclosure
Other current financial
liabilities
IFRS 12.B13 bDisclosure,
IAS 1.54 mDisclosure
Other current non-financial
liabilities
IAS 1.55Common
practice
Total current liabilities other than
liabilities included in disposal groups classified as held for
sale
IAS 1.69Disclosure
Liabilities included in disposal groups
classified as held for sale
IFRS 5.38Disclosure,
IAS 1.54 pDisclosure
Total current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Total liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Total equity and liabilities
IAS 1.55Disclosure
Statement of financial position
[abstract]
Assets [abstract]
Property, plant and equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Other financial assets
IAS 1.54 dDisclosure
Other non-financial assets
IAS 1.55Common
practice
Insurance contracts issued that are
assets
Effective
2021-01-01 IAS 1.54 daDisclosure,
Effective
2021-01-01 IFRS 17.78 aDisclosure
Reinsurance contracts held that are
assets
Effective
2021-01-01 IAS 1.54 daDisclosure,
Effective
2021-01-01 IFRS 17.78 cDisclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Investments in subsidiaries, joint
ventures and associates
Biological assets
IAS 41.50Disclosure,
IAS 41.43Example,
IAS 1.54 fDisclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
IAS 1.54 jDisclosure
Inventories
IAS 1.54 gDisclosure
Current tax assets
IAS 1.54 nDisclosure
Deferred tax assets
IAS 1.56Disclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.54 oDisclosure
Trade and other receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Non-cash assets pledged as collateral for
which transferee has right by contract or custom to sell or repledge
collateral
Total assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Equity and liabilities
[abstract]
Equity [abstract]
Issued capital
IAS 1.78 eExample
Retained earnings
IAS 1.78 eExample,
IAS 1.IG6Example
Share premium
IAS 1.78 eExample
Treasury shares
IAS 1.78 eExample,
IAS 32.34Disclosure
Other equity interest
IAS 1.78 eExample
Other reserves
IAS 1.78 eExample
Total equity attributable to owners of
parent
IAS 1.54 rDisclosure
Non-controlling interests
IAS 1.54 qDisclosure,
IFRS 10.22Disclosure,
IFRS 12.12 fDisclosure
Total equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Liabilities [abstract]
Trade and other payables
IAS 1.54 kDisclosure
Provisions [abstract]
Provisions for employee benefits
IAS 1.78 dDisclosure
Other provisions
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Total provisions
IAS 1.54 lDisclosure
Other financial liabilities
IAS 1.54 mDisclosure
Other non-financial liabilities
IAS 1.55Common
practice
Insurance contracts issued that are
liabilities
Effective
2021-01-01 IFRS 17.78 bDisclosure,
Effective
2021-01-01 IAS 1.54 maDisclosure
Reinsurance contracts held that are
liabilities
Effective
2021-01-01 IAS 1.54 maDisclosure,
Effective
2021-01-01 IFRS 17.78 dDisclosure
Current tax liabilities
IAS 1.54 nDisclosure
Deferred tax liabilities
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure
Liabilities included in disposal groups
classified as held for sale
IFRS 5.38Disclosure,
IAS 1.54 pDisclosure
Total liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Total equity and liabilities
IAS 1.55Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
Interest revenue calculated using
effective interest method
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Cost of sales
IAS 1.99Disclosure,
IAS 1.103Disclosure
Gross profit
IAS 1.103Example
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Distribution costs
IAS 1.99Disclosure,
IAS 1.103Example
Administrative expenses
IAS 1.99Disclosure,
IAS 1.103Example,
IAS 26.35 b (vi)Disclosure
Other expense
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure,
IAS 1.103Example
Other gains (losses)
IAS 1.102Common practice,
IAS 1.103Common practice
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating
activities
IAS 1.85Common practice,
IAS 32.IE33Example
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed
IFRIC 17.15Disclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Gain (loss) arising from derecognition of
financial assets measured at amortised cost
IAS 1.82 aaDisclosure
Finance income
IAS 1.85Common
practice
Finance costs
IAS 1.82 bDisclosure
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9
Insurance finance income (expenses)
from insurance contracts issued recognised in profit or loss
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss
Effective
2021-01-01 IAS 1.82 bcDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries,
jointly controlled entities and associates
IAS 1.85Common
practice
Gains (losses) arising from difference
between previous amortised cost and fair value of financial assets
reclassified out of amortised cost into fair value
through profit or loss measurement category
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
Hedging gains (losses) for hedge of group
of items with offsetting risk positions
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Profit (loss), attributable to
[abstract]
Profit (loss), attributable to owners of
parent
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to
non-controlling interests
IAS 1.81B a (i)Disclosure,
IFRS 12.12 eDisclosure
Earnings per share [text block]
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66Disclosure
Classes of ordinary shares
[axis]
IAS 33.66Disclosure
Ordinary shares [member]
IAS 1.79 aCommon practice,
IAS 33.66Disclosure
Earnings per share [line items]
Basic earnings per share
[abstract]
Basic earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Basic earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total basic earnings (loss) per
share
IAS 33.66Disclosure
Diluted earnings per share
[abstract]
Diluted earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Diluted earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total diluted earnings (loss) per
share
IAS 33.66Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
Interest revenue calculated using
effective interest method
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Increase (decrease) in inventories of
finished goods and work in progress
IAS 1.99Disclosure,
IAS 1.102Example
Other work performed by entity and
capitalised
IAS 1.IG6Example,
IAS 1.85Common practice
Raw materials and consumables
used
IAS 1.102Example,
IAS 1.99Disclosure
Employee benefits expense
IAS 1.99Disclosure,
IAS 1.104Disclosure,
IAS 1.102Example
Depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Reversal of impairment loss (impairment
loss) recognised in profit or loss
IAS 1.99Disclosure
Other expenses
IAS 1.102Example,
IAS 1.99Disclosure
Other gains (losses)
IAS 1.102Common practice,
IAS 1.103Common practice
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating
activities
IAS 1.85Common practice,
IAS 32.IE33Example
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed
IFRIC 17.15Disclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Gain (loss) arising from derecognition of
financial assets measured at amortised cost
IAS 1.82 aaDisclosure
Finance income
IAS 1.85Common
practice
Finance costs
IAS 1.82 bDisclosure
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9
Insurance finance income (expenses)
from insurance contracts issued recognised in profit or loss
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss
Effective
2021-01-01 IAS 1.82 bcDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries,
jointly controlled entities and associates
IAS 1.85Common
practice
Gains (losses) arising from difference
between previous amortised cost and fair value of financial assets
reclassified out of amortised cost into fair value
through profit or loss measurement category
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
Hedging gains (losses) for hedge of group
of items with offsetting risk positions
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Profit (loss), attributable to
[abstract]
Profit (loss), attributable to owners of
parent
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to
non-controlling interests
IAS 1.81B a (i)Disclosure,
IFRS 12.12 eDisclosure
Earnings per share [text block]
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66Disclosure
Classes of ordinary shares
[axis]
IAS 33.66Disclosure
Ordinary shares [member]
IAS 1.79 aCommon practice,
IAS 33.66Disclosure
Earnings per share [line items]
Basic earnings per share
[abstract]
Basic earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Basic earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total basic earnings (loss) per
share
IAS 33.66Disclosure
Diluted earnings per share
[abstract]
Diluted earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Diluted earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total diluted earnings (loss) per
share
IAS 33.66Disclosure
Statement of comprehensive income
[abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
[abstract]
Components of other comprehensive income
that will not be reclassified to profit or loss, net of tax
[abstract]
Other comprehensive income, net of tax,
gains (losses) from investments in equity instruments
Other comprehensive income, net of tax,
gains (losses) on revaluation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Other comprehensive income, net of tax,
gains (losses) on remeasurements of defined benefit plans
IAS 1.91 aDisclosure,
IAS 1.7Disclosure
Other comprehensive income, net of tax,
change in fair value of financial liability attributable to change in
credit risk of liability
Other comprehensive income, net of tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments
Other comprehensive income, net of
tax, insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss that will not be
reclassified to profit or loss
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
not be reclassified to profit or loss, net of tax
IAS 1.82ADisclosure
Total other comprehensive income that
will not be reclassified to profit or loss, net of tax
IAS 1.82AExample,
IAS 1.IG6Example
Components of other comprehensive income
that will be reclassified to profit or loss, net of tax
[abstract]
Exchange differences on translation
[abstract]
Gains (losses) on exchange differences on
translation, net of tax
IAS 1.91 aDisclosure
Reclassification adjustments on exchange
differences on translation, net of tax
IAS 1.92Disclosure,
IAS 21.48Disclosure
Other comprehensive income, net of tax,
exchange differences on translation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Available-for-sale financial assets
[abstract]
Gains (losses) on remeasuring
available-for-sale financial assets, net of tax
Reclassification adjustments on
available-for-sale financial assets, net of tax
Other comprehensive income, net of tax,
available-for-sale financial assets
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net
of tax
Reclassification adjustments on cash flow
hedges, net of tax
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
Other comprehensive income, net of tax,
cash flow hedges
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Hedges of net investment in foreign
operations [abstract]
Gains (losses) on hedges of net
investments in foreign operations, net of tax
IAS 1.91 aDisclosure,
IAS 39.102 aDisclosure, Effective
2018-01-01 IFRS 7.24E aDisclosure,
Effective
2018-01-01 IFRS 7.24C b (i)Disclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 7.24E aDisclosure,
IFRS 7.24C b (i)Disclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of
net investments in foreign operations, net of tax
Other comprehensive income, net of tax,
hedges of net investments in foreign operations
IAS 1.91 aDisclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IAS 39.102 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Change in value of time value of options
[abstract]
Gains (losses) on change in value of time
value of options, net of tax
Reclassification adjustments on change in
value of time value of options, net of tax
Other comprehensive income, net of tax,
change in value of time value of options
Change in value of forward elements of
forward contracts [abstract]
Gains (losses) on change in value of
forward elements of forward contracts, net of tax
Reclassification adjustments on change in
value of forward elements of forward contracts, net of tax
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts
Change in value of foreign currency basis
spreads [abstract]
Gains (losses) on change in value of
foreign currency basis spreads, net of tax
Reclassification adjustments on change in
value of foreign currency basis spreads, net of tax
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads
Financial assets measured at fair value
through other comprehensive income [abstract]
Gains (losses) on financial assets
measured at fair value through other comprehensive income, net of
tax
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, net of
tax
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
Other comprehensive income, net of tax,
financial assets measured at fair value through other comprehensive
income
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss
[abstract]
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss that will be
reclassified to profit or loss, net of
tax
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss, net of tax
Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure
Other comprehensive income, net of
tax, insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss that will be reclassified
to profit or loss
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss
[abstract]
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss, net of
tax
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective 2021-01-01 IFRS 17.82Disclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
finance income (expenses) from reinsurance contracts held excluded from
profit or loss, net of tax
Effective
2021-01-01 IFRS 17.82Disclosure, Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure
Other comprehensive income, net of
tax, finance income (expenses) from reinsurance contracts held excluded
from profit or loss
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IFRS 17.82Disclosure,
Effective
2021-01-01 IAS 1.7Disclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
be reclassified to profit or loss, net of tax
IAS 1.82ADisclosure
Total other comprehensive income that
will be reclassified to profit or loss, net of tax
IAS 1.IG6Example,
IAS 1.82AExample
Total other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Comprehensive income attributable to
[abstract]
Comprehensive income, attributable to
owners of parent
IAS 1.81B b (ii)Disclosure,
IAS 1.106 aDisclosure
Comprehensive income, attributable to
non-controlling interests
IAS 1.81B b (i)Disclosure,
IAS 1.106 aDisclosure
Statement of comprehensive income
[abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
[abstract]
Components of other comprehensive income
that will not be reclassified to profit or loss, before tax
[abstract]
Other comprehensive income, before tax,
gains (losses) from investments in equity instruments
Other comprehensive income, before tax,
gains (losses) on revaluation
IAS 1.91 bDisclosure,
IAS 1.7Disclosure
Other comprehensive income, before tax,
gains (losses) on remeasurements of defined benefit plans
IAS 1.7Disclosure,
IAS 1.91 bDisclosure
Other comprehensive income, before tax,
change in fair value of financial liability attributable to change in
credit risk of liability
Other comprehensive income, before tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments
Other comprehensive income, before
tax, insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss that will not be
reclassified to profit or loss
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
not be reclassified to profit or loss, before tax
IAS 1.82ADisclosure
Total other comprehensive income that
will not be reclassified to profit or loss, before tax
IAS 1.IG6Common practice,
IAS 1.82ACommon practice
Components of other comprehensive income
that will be reclassified to profit or loss, before tax
[abstract]
Exchange differences on translation
[abstract]
Gains (losses) on exchange differences on
translation, before tax
IAS 1.91 bDisclosure
Reclassification adjustments on exchange
differences on translation, before tax
IAS 1.92Disclosure,
IAS 21.48Disclosure
Other comprehensive income, before tax,
exchange differences on translation
IAS 1.91 bDisclosure,
IAS 1.7Disclosure
Available-for-sale financial assets
[abstract]
Gains (losses) on remeasuring
available-for-sale financial assets, before tax
Reclassification adjustments on
available-for-sale financial assets, before tax
Other comprehensive income, before tax,
available-for-sale financial assets
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges,
before tax
Reclassification adjustments on cash flow
hedges, before tax
IAS 1.92Disclosure,
Expiry date
2018-01-01 IFRS 7.23 dDisclosure,
Expiry date
2021-01-01 IFRS 7.23 dDisclosure
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
Other comprehensive income, before tax,
cash flow hedges
IAS 1.7Disclosure,
IAS 1.91 bDisclosure
Hedges of net investment in foreign
operations [abstract]
Gains (losses) on hedges of net
investments in foreign operations, before tax
IAS 1.91 bDisclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IAS 39.102 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of
net investments in foreign operations, before tax
IAS 39.102Disclosure,
Effective 2018-01-01 IFRS 9.6.5.14Disclosure,
IAS 1.92Disclosure,
IFRS 9.6.5.14Disclosure
Other comprehensive income, before tax,
hedges of net investments in foreign operations
IAS 39.102 aDisclosure,
IAS 1.91 bDisclosure, Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Change in value of time value of options
[abstract]
Gains (losses) on change in value of time
value of options, before tax
Reclassification adjustments on change in
value of time value of options, before tax
Other comprehensive income, before tax,
change in value of time value of options
Change in value of forward elements of
forward contracts [abstract]
Gains (losses) on change in value of
forward elements of forward contracts, before tax
Reclassification adjustments on change in
value of forward elements of forward contracts, before tax
Other comprehensive income, before tax,
change in value of forward elements of forward contracts
Change in value of foreign currency basis
spreads [abstract]
Gains (losses) on change in value of
foreign currency basis spreads, before tax
Reclassification adjustments on change in
value of foreign currency basis spreads, before tax
Other comprehensive income, before tax,
change in value of foreign currency basis spreads
Financial assets measured at fair value
through other comprehensive income [abstract]
Gains (losses) on financial assets
measured at fair value through other comprehensive income, before
tax
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, before
tax
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
Other comprehensive income, before tax,
financial assets measured at fair value through other comprehensive
income
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss
[abstract]
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss that will be
reclassified to profit or loss, before
tax
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss, before tax
Effective
2021-01-01 IFRS 17.91 aDisclosure,
Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IAS 1.92Disclosure
Other comprehensive income, before
tax, insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss that will be reclassified
to profit or loss
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.7Disclosure
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss
[abstract]
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss, before
tax
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Reclassification adjustments on
finance income (expenses) from reinsurance contracts held excluded from
profit or loss, before tax
Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure,
Effective 2021-01-01 IAS 1.92Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Other comprehensive income, before
tax, finance income (expenses) from reinsurance contracts held excluded
from profit or loss
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IAS 1.7Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
be reclassified to profit or loss, before tax
IAS 1.82ADisclosure
Total other comprehensive income that
will be reclassified to profit or loss, before tax
IAS 1.IG6Common practice,
IAS 1.82ACommon practice
Total other comprehensive income, before
tax
IAS 1.91 bDisclosure
Income tax relating to components of
other comprehensive income that will not be reclassified to profit or loss
[abstract]
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Income tax relating to insurance
finance income (expenses) from insurance contracts issued included in
other comprehensive income that will not be
reclassified to profit or loss
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
Aggregated income tax relating to
components of other comprehensive income that will not be reclassified to
profit or loss
IAS 1.91Disclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method that will not be reclassified to profit or
loss
IAS 1.91Disclosure
Income tax relating to components of
other comprehensive income that will be reclassified to profit or loss
[abstract]
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 1.90Disclosure,
IAS 12.81 abDisclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Income tax relating to insurance
finance income (expenses) from insurance contracts issued included in
other comprehensive income that will be reclassified
to profit or loss
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
Income tax relating to finance income
(expenses) from reinsurance contracts held included in other comprehensive
income
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IAS 1.90Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Aggregated income tax relating to
components of other comprehensive income that will be reclassified to
profit or loss
IAS 1.91Disclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method that will be reclassified to profit or loss
IAS 1.91Disclosure
Total other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Comprehensive income attributable to
[abstract]
Comprehensive income, attributable to
owners of parent
IAS 1.81B b (ii)Disclosure,
IAS 1.106 aDisclosure
Comprehensive income, attributable to
non-controlling interests
IAS 1.81B b (i)Disclosure,
IAS 1.106 aDisclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Classes of cash receipts from operating
activities [abstract]
Receipts from sales of goods and
rendering of services
IAS 7.14 aExample
Receipts from royalties, fees,
commissions and other revenue
IAS 7.14 bExample
Receipts from contracts held for dealing
or trading purposes
IAS 7.14 gExample
Receipts from premiums and claims,
annuities and other policy benefits
Receipts from rents and subsequent sales
of assets held for rental to others and subsequently held for
sale
IAS 7.14Example
Other cash receipts from operating
activities
IAS 7.14Example
Classes of cash payments from operating
activities [abstract]
Payments to suppliers for goods and
services
IAS 7.14 cExample
Payments from contracts held for dealing
or trading purpose
IAS 7.14 gExample
Payments to and on behalf of
employees
IAS 7.14 dExample
Payments for premiums and claims,
annuities and other policy benefits
Payments to manufacture or acquire assets
held for rental to others and subsequently held for sale
IAS 7.14Example
Other cash payments from operating
activities
IAS 7.14Example
Net cash flows from (used in)
operations
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample
Dividends paid
IAS 7.31Disclosure
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.14Disclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) investing
activities [abstract]
Cash flows from losing control of
subsidiaries or other businesses
IAS 7.39Disclosure
Cash flows used in obtaining control of
subsidiaries or other businesses
IAS 7.39Disclosure
Other cash receipts from sales of equity
or debt instruments of other entities
IAS 7.16 dExample
Other cash payments to acquire equity or
debt instruments of other entities
IAS 7.16 cExample
Other cash receipts from sales of
interests in joint ventures
IAS 7.16 dExample
Other cash payments to acquire interests
in joint ventures
IAS 7.16 cExample
Proceeds from sales of property, plant
and equipment
IAS 7.16 bExample
Purchase of property, plant and
equipment
IAS 7.16 aExample
Proceeds from sales of intangible
assets
IAS 7.16 bExample
Purchase of intangible assets
IAS 7.16 aExample
Proceeds from sales of other long-term
assets
IAS 7.16 bExample
Purchase of other long-term
assets
IAS 7.16 aExample
Proceeds from government grants
IAS 20.28Common
practice
Cash advances and loans made to other
parties
IAS 7.16 eExample
Cash receipts from repayment of advances
and loans made to other parties
IAS 7.16 fExample
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 gExample
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 hExample
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.14 fExample,
IAS 7.35Disclosure
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) financing
activities [abstract]
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Proceeds from issuing shares
IAS 7.17 aExample
Proceeds from issuing other equity
instruments
IAS 7.17 aExample
Payments to acquire or redeem entity's
shares
IAS 7.17 bExample
Payments of other equity
instruments
IAS 7.17Common
practice
Proceeds from borrowings
IAS 7.17 cExample
Repayments of borrowings
IAS 7.17 dExample
Payments of finance lease
liabilities
Expiry date
2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
Effective
2019-01-01 IAS 7.17 eExample
Proceeds from government grants
IAS 20.28Common
practice
Dividends paid
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes
IAS 7.45Disclosure
Effect of exchange rate changes on cash
and cash equivalents [abstract]
Effect of exchange rate changes on cash
and cash equivalents
IAS 7.28Disclosure,
IAS 7.25Disclosure
Net increase (decrease) in cash and cash
equivalents
IAS 7.45Disclosure
Cash and cash equivalents at beginning of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Adjustments to reconcile profit (loss)
[abstract]
Adjustments for income tax
expense
IAS 7.35Disclosure
Adjustments for finance costs
IAS 7.20 cCommon
practice
Adjustments for decrease (increase) in
inventories
IAS 7.20 aCommon
practice
Adjustments for decrease (increase) in
trade accounts receivable
IAS 7.20 aCommon
practice
Adjustments for decrease (increase) in
other operating receivables
IAS 7.20 aCommon
practice
Adjustments for increase (decrease) in
trade accounts payable
IAS 7.20 aCommon
practice
Adjustments for increase (decrease) in
other operating payables
IAS 7.20 aCommon
practice
Adjustments for depreciation and
amortisation expense
IAS 7.20 bCommon
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss
IAS 7.20 bCommon
practice
Adjustments for provisions
IAS 7.20 bCommon
practice
Adjustments for unrealised foreign
exchange losses (gains)
IAS 7.20 bCommon
practice
Adjustments for share-based
payments
IAS 7.20 bCommon
practice
Adjustments for fair value losses
(gains)
IAS 7.20 bCommon
practice
Adjustments for undistributed profits of
associates
IAS 7.20 bCommon
practice
Other adjustments for non-cash
items
IAS 7.20 bCommon
practice
Adjustments for losses (gains) on
disposal of non-current assets
IAS 7.14Common
practice
Other adjustments for which cash effects
are investing or financing cash flow
IAS 7.20 cCommon
practice
Other adjustments to reconcile profit
(loss)
IAS 7.20Disclosure
Total adjustments to reconcile profit
(loss)
IAS 7.20Disclosure
Net cash flows from (used in)
operations
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample
Dividends paid
IAS 7.31Disclosure
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.14Disclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) investing
activities [abstract]
Cash flows from losing control of
subsidiaries or other businesses
IAS 7.39Disclosure
Cash flows used in obtaining control of
subsidiaries or other businesses
IAS 7.39Disclosure
Other cash receipts from sales of equity
or debt instruments of other entities
IAS 7.16 dExample
Other cash payments to acquire equity or
debt instruments of other entities
IAS 7.16 cExample
Other cash receipts from sales of
interests in joint ventures
IAS 7.16 dExample
Other cash payments to acquire interests
in joint ventures
IAS 7.16 cExample
Proceeds from sales of property, plant
and equipment
IAS 7.16 bExample
Purchase of property, plant and
equipment
IAS 7.16 aExample
Proceeds from sales of intangible
assets
IAS 7.16 bExample
Purchase of intangible assets
IAS 7.16 aExample
Proceeds from sales of other long-term
assets
IAS 7.16 bExample
Purchase of other long-term
assets
IAS 7.16 aExample
Proceeds from government grants
IAS 20.28Common
practice
Cash advances and loans made to other
parties
IAS 7.16 eExample
Cash receipts from repayment of advances
and loans made to other parties
IAS 7.16 fExample
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 gExample
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 hExample
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.14 fExample,
IAS 7.35Disclosure
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) financing
activities [abstract]
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Proceeds from issuing shares
IAS 7.17 aExample
Proceeds from issuing other equity
instruments
IAS 7.17 aExample
Payments to acquire or redeem entity's
shares
IAS 7.17 bExample
Payments of other equity
instruments
IAS 7.17Common
practice
Proceeds from borrowings
IAS 7.17 cExample
Repayments of borrowings
IAS 7.17 dExample
Payments of finance lease
liabilities
Expiry date
2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
Effective
2019-01-01 IAS 7.17 eExample
Proceeds from government grants
IAS 20.28Common
practice
Dividends paid
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes
IAS 7.45Disclosure
Effect of exchange rate changes on cash
and cash equivalents [abstract]
Effect of exchange rate changes on cash
and cash equivalents
IAS 7.28Disclosure,
IAS 7.25Disclosure
Net increase (decrease) in cash and cash
equivalents
IAS 7.45Disclosure
Cash and cash equivalents at beginning of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Statement of changes in equity
[abstract]
Statement of changes in equity
[table]
IAS 1.106Disclosure
Components of equity [axis]
IAS 1.106Disclosure
Equity [member]
IAS 1.106Disclosure
Equity attributable to owners of parent
[member]
IAS 1.106Disclosure
Issued capital [member]
IAS 1.106Disclosure
Share premium [member]
IAS 1.106Disclosure
Treasury shares [member]
IAS 1.106Disclosure
Other equity interest [member]
IAS 1.106Disclosure
Other reserves [member]
IAS 1.106Disclosure,
IAS 1.79 bDisclosure
Revaluation surplus [member]
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure
Reserve of exchange differences on
translation [member]
IAS 21.52 bDisclosure,
IAS 1.108Example
Reserve of cash flow hedges
[member]
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member]
Reserve of change in value of time value
of options [member]
Reserve of change in value of forward
elements of forward contracts [member]
Reserve of change in value of foreign
currency basis spreads [member]
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member]
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will not be reclassified to profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member]
Reserve of share-based payments
[member]
IAS 1.108Example
Reserve of remeasurements of defined
benefit plans [member]
IAS 1.108Example
Amount recognised in other comprehensive
income and accumulated in equity relating to non-current assets or
disposal groups held for sale [member]
IFRS 5 - Example
12Example, IFRS 5.38Disclosure
Reserve of gains and losses from
investments in equity instruments [member]
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member]
Reserve for catastrophe
[member]
Reserve for equalisation
[member]
Reserve of discretionary participation
features [member]
Retained earnings [member]
IAS 1.108Example,
IAS 1.106Disclosure
Non-controlling interests
[member]
IAS 1.106Disclosure
Retrospective application and
retrospective restatement [axis]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
Previously stated [member]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy and corrections of prior period errors [member]
IAS 8.28 f (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy [member]
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to changes in
accounting policy required by IFRSs [member]
IAS 8.28 gDisclosure,
IAS 8.28 f (i)Disclosure
Increase (decrease) due to voluntary
changes in accounting policy [member]
IAS 8.29 dDisclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to corrections
of prior period errors [member]
IAS 8.49 cDisclosure,
IAS 8.49 b (i)Disclosure
Statement of changes in equity [line
items]
Equity at beginning of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Issue of equity
IAS 1.106 d (iii)Disclosure
Dividends recognised as distributions to
owners
IAS 1.107Disclosure
Increase through other contributions by
owners, equity
IAS 1.106 d (iii)Disclosure
Decrease through other distributions to
owners, equity
IAS 1.106 d (iii)Disclosure
Increase (decrease) through other
changes, equity
IAS 1.106 dDisclosure
Increase (decrease) through treasury
share transactions, equity
IAS 1.106 dDisclosure
Increase (decrease) through changes in
ownership interests in subsidiaries that do not result in loss of control,
equity
IAS 1.106 d (iii)Disclosure
Increase (decrease) through share-based
payment transactions, equity
IAS 1.106 d (iii)Disclosure
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
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
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
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
Total increase (decrease) in
equity
IAS 1.106 dDisclosure
Equity at end of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Statement of changes in net assets
available for benefits [abstract]
Assets of benefit plan
IAS 26.35 a (i)Disclosure
Description of basis of valuation of
assets available for benefits
IAS 26.35 a (ii)Disclosure
Explanation of details of investment
exceeding either five per cent of net assets available for benefits or
five per cent of any class or type of security
IAS 26.35 a (iii)Disclosure
Explanation of details of any investment
in employer
IAS 26.35 a (iv)Disclosure
Liabilities other than actuarial present
value of promised retirement benefits
IAS 26.35 a (v)Disclosure
Reconciliation of changes in net assets
available for benefits [abstract]
Net assets available for benefits at
beginning of period
IAS 26.35 aDisclosure
Changes in net assets available for
benefits [abstract]
Employer contributions
IAS 26.35 b (i)Disclosure
Employee contributions
IAS 26.35 b (ii)Disclosure
Investment income
IAS 1.85Common practice,
IAS 26.35 b (iii)Disclosure
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Benefits paid or payable
IAS 26.35 b (v)Disclosure
Administrative expenses
IAS 1.99Disclosure,
IAS 1.103Example,
IAS 26.35 b (vi)Disclosure
Other expense
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure,
IAS 1.103Example
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) on disposal of investments
and changes in value of investments
IAS 26.35 b (ix)Disclosure
Transfers from (to) other retirement
benefit plans
IAS 26.35 b (x)Disclosure
Total increase (decrease) in net assets
available for benefits
IAS 26.35 bDisclosure
Net assets available for benefits at end
of period
IAS 26.35 aDisclosure
Description of funding policy
IAS 26.35 cDisclosure
Actuarial present value of promised
retirement benefits
IAS 26.35 dDisclosure
Description of significant actuarial
assumptions made and method used to calculate actuarial present value of
promised retirement benefits
IAS 26.35 eDisclosure
Description of retirement benefit
plan
IAS 26.36Disclosure
Names of employers and employee groups
covered
IAS 26.36 aDisclosure
Number of participants of retirement
benefit plan receiving benefits
IAS 26.36 bDisclosure
Number of other participants of
retirement benefit plan
IAS 26.36 bDisclosure
Description of type of retirement benefit
plan
IAS 26.36 cDisclosure
Explanation of whether participants
contribute to retirement benefit plan
IAS 26.36 dDisclosure
Description of retirement benefits
promised to participants
IAS 26.36 eDisclosure
Description of any retirement benefit
plan termination terms
IAS 26.36 fDisclosure
Explanation of changes in description of
retirement benefit plan
IAS 26.36 gDisclosure
Subclassifications of assets, liabilities
and equities [abstract]
Property, plant and equipment
[abstract]
Land and buildings [abstract]
Land
IAS 16.37 aExample
Buildings
IAS 16.37Common
practice
Total land and buildings
IAS 16.37 bExample
Machinery
IAS 16.37 cExample
Vehicles [abstract]
Ships
IAS 16.37 dExample
Aircraft
IAS 16.37 eExample
Motor vehicles
IAS 16.37 fExample
Total vehicles
IAS 16.37Common
practice
Fixtures and fittings
IAS 16.37 gExample
Office equipment
IAS 16.37 hExample
Bearer plants
IAS 16.37 iExample
Tangible exploration and evaluation
assets
IFRS 6.25Disclosure
Mining assets
IAS 16.37Common
practice
Oil and gas assets
IAS 16.37Common
practice
Construction in progress
IAS 16.37Common
practice
Owner-occupied property measured using
investment property fair value model
Effective
2021-01-01 IAS 16.29BDisclosure
Other property, plant and
equipment
IAS 16.37Common
practice
Total property, plant and
equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Intangible assets and goodwill
[abstract]
Intangible assets other than goodwill
[abstract]
Brand names
IAS 38.119 aExample
Intangible exploration and evaluation
assets
IAS 38.119Common practice,
IFRS 6.25Disclosure
Mastheads and publishing titles
IAS 38.119 bExample
Computer software
IAS 38.119 cExample
Licences and franchises
IAS 38.119 dExample
Copyrights, patents and other industrial
property rights, service and operating rights
IAS 38.119 eExample
Recipes, formulae, models, designs and
prototypes
IAS 38.119 fExample
Intangible assets under
development
IAS 38.119 gExample
Other intangible assets
IAS 38.119Common
practice
Total intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Total intangible assets and
goodwill
IAS 1.55Common
practice
Investment property [abstract]
Investment property completed
IAS 1.112 cCommon
practice
Investment property under construction or
development
IAS 1.112 cCommon
practice
Total investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Investments in subsidiaries, joint
ventures and associates [abstract]
Investments in subsidiaries
IAS 27.10Disclosure
Investments in joint ventures
IAS 27.10Disclosure
Investments in associates
IAS 27.10Disclosure
Total investments in subsidiaries, joint
ventures and associates
Investments accounted for using equity
method [abstract]
Investments in associates accounted for
using equity method
IAS 1.55Common
practice
Investments in joint ventures accounted
for using equity method
IAS 1.55Common
practice
Total investments accounted for using
equity method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Trade and other non-current receivables
[abstract]
Non-current trade receivables
IAS 1.78 bExample
Non-current receivables due from related
parties
IAS 1.78 bExample
Non-current receivables due from
associates
IAS 1.78 bCommon
practice
Non-current receivables due from joint
ventures
IAS 1.78 bCommon
practice
Non-current prepayments and non-current
accrued income [abstract]
Non-current prepayments
IAS 1.78 bExample
Non-current lease prepayments
IAS 1.55Common
practice
Non-current accrued income
IAS 1.112 cCommon
practice
Total non-current prepayments and
non-current accrued income
IAS 1.112 cCommon
practice
Non-current receivables from taxes other
than income tax
IAS 1.78 bCommon
practice
Non-current value added tax
receivables
IAS 1.78 bCommon
practice
Non-current receivables from sale of
properties
IAS 1.78 bCommon
practice
Non-current receivables from rental of
properties
IAS 1.78 bCommon
practice
Other non-current receivables
IAS 1.78 bExample
Total trade and other non-current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Miscellaneous non-current assets
[abstract]
Non-current net defined benefit
asset
IAS 1.55Common
practice
Non-current restricted cash and cash
equivalents
IAS 1.55Common
practice
Non-current derivative financial
assets
IAS 1.55Common
practice
Non-current finance lease
receivables
IAS 1.55Common
practice
Non-current interest receivable
IAS 1.112 cCommon
practice
Non-current programming assets
IAS 1.55Common
practice
Non-current investments other than
investments accounted for using equity method
IAS 1.55Common
practice
Long-term deposits
IAS 1.55Common
practice
Other non-current assets
IAS 1.55Common
practice
Investments in joint ventures accounted
for using equity method
IAS 1.55Common
practice
Investments in associates accounted for
using equity method
IAS 1.55Common
practice
Trade and other current receivables
[abstract]
Current trade receivables
IAS 1.68Example,
IAS 1.78 bExample
Current receivables due from related
parties
IAS 1.78 bExample
Current receivables due from
associates
IAS 1.78 bCommon
practice
Current receivables due from joint
ventures
IAS 1.78 bCommon
practice
Current prepayments and current accrued
income [abstract]
Current prepayments [abstract]
Current advances to suppliers
IAS 1.112 cCommon
practice
Current prepaid expenses
IAS 1.112 cCommon
practice
Total current prepayments
IAS 1.78 bExample
Current accrued income
IAS 1.112 cCommon
practice
Total current prepayments and current
accrued income
IAS 1.112 cCommon
practice
Current receivables from taxes other than
income tax
IAS 1.78 bCommon
practice
Current value added tax
receivables
IAS 1.78 bCommon
practice
Current receivables from sale of
properties
IAS 1.78 bCommon
practice
Current receivables from rental of
properties
IAS 1.78 bCommon
practice
Other current receivables
IAS 1.78 bExample
Total trade and other current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Trade and other receivables
[abstract]
Trade receivables
IAS 1.78 bExample
Receivables due from related
parties
IAS 1.78 bExample
Receivables due from associates
IAS 1.78 bCommon
practice
Receivables due from joint
ventures
IAS 1.78 bCommon
practice
Prepayments and accrued income
[abstract]
Prepayments
IAS 1.78 bExample
Accrued income
IAS 1.112 cCommon
practice
Total prepayments and accrued
income
IAS 1.112 cCommon
practice
Receivables from taxes other than income
tax
IAS 1.78 bCommon
practice
Value added tax receivables
IAS 1.78 bCommon
practice
Receivables from sale of
properties
IAS 1.78 bCommon
practice
Receivables from rental of
properties
IAS 1.78 bCommon
practice
Other receivables
IAS 1.78 bExample
Total trade and other
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Categories of non-current financial
assets [abstract]
Non-current financial assets at fair
value through profit or loss [abstract]
Non-current financial assets at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, measured as such in accordance with
exemption for repurchase of own financial
liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, measured as such in accordance with
exemption for reacquisition of own equity
instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, classified as held for trading
Non-current financial assets at fair
value through profit or loss, mandatorily measured at fair value
Total non-current financial assets at
fair value through profit or loss
IFRS 7.8 aDisclosure
Non-current financial assets
available-for-sale
Non-current held-to-maturity
investments
Non-current loans and
receivables
Non-current financial assets at fair
value through other comprehensive income [abstract]
Non-current financial assets measured at
fair value through other comprehensive income
Non-current investments in equity
instruments designated at fair value through other comprehensive
income
Total non-current financial assets at
fair value through other comprehensive income
Non-current financial assets at amortised
cost
Total non-current financial
assets
IFRS 7.25Disclosure
Categories of current financial assets
[abstract]
Current financial assets at fair value
through profit or loss [abstract]
Current financial assets at fair value
through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
repurchase of own financial liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
reacquisition of own equity instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, classified as held for trading
IAS 1.55Common practice,
Expiry date
2018-01-01 IFRS 7.8 aDisclosure,
Expiry date
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, mandatorily measured at fair value
Total current financial assets at fair
value through profit or loss
IFRS 7.8 aDisclosure
Current financial assets
available-for-sale
Current held-to-maturity
investments
Current loans and receivables
Current financial assets at fair value
through other comprehensive income [abstract]
Current financial assets measured at fair
value through other comprehensive income
Current investments in equity instruments
designated at fair value through other comprehensive income
Total current financial assets at fair
value through other comprehensive income
Current financial assets at amortised
cost
Total current financial assets
IFRS 7.25Disclosure
Categories of financial assets
[abstract]
Financial assets at fair value through
profit or loss [abstract]
Financial assets at fair value through
profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, measured as such in accordance with exemption for
repurchase of own financial liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, measured as such in accordance with exemption for
reacquisition of own equity instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, classified as held for trading
Financial assets at fair value through
profit or loss, mandatorily measured at fair value
Total financial assets at fair value
through profit or loss
IFRS 7.8 aDisclosure
Financial assets
available-for-sale
Held-to-maturity investments
Loans and receivables
Financial assets at fair value through
other comprehensive income [abstract]
Financial assets measured at fair value
through other comprehensive income
Investments in equity instruments
designated at fair value through other comprehensive income
Total financial assets at fair value
through other comprehensive income
Financial assets at amortised
cost
Total financial assets
Classes of current inventories
[abstract]
Current raw materials and current
production supplies [abstract]
Current raw materials
IAS 1.78 cExample,
IAS 2.37Common practice
Current production supplies
IAS 1.78 cExample,
IAS 2.37Common practice
Total current raw materials and current
production supplies
IAS 2.37Common
practice
Current merchandise
IAS 1.78 cExample,
IAS 2.37Common practice
Current food and beverage
IAS 2.37Common
practice
Current agricultural produce
IAS 2.37Common
practice
Current work in progress
IAS 2.37Common practice,
IAS 1.78 cExample
Current finished goods
IAS 2.37Common practice,
IAS 1.78 cExample
Current packaging and storage
materials
IAS 2.37Common
practice
Current spare parts
IAS 2.37Common
practice
Current fuel
IAS 2.37Common
practice
Property intended for sale in ordinary
course of business
IAS 1.55Common
practice
Current inventories in transit
IAS 2.37Common
practice
Other current inventories
IAS 2.37Common
practice
Total current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Classes of current inventories,
alternative [abstract]
Current inventories held for
sale
IAS 2.37Common
practice
Current work in progress
IAS 2.37Common practice,
IAS 1.78 cExample
Current materials and supplies to be
consumed in production process or rendering services
IAS 2.37Common
practice
Total current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Non-current inventories arising from
extractive activities [abstract]
Non-current ore stockpiles
IAS 2.37Common
practice
Current inventories arising from
extractive activities [abstract]
Current ore stockpiles
IAS 2.37Common
practice
Current crude oil
IAS 2.37Common
practice
Current petroleum and petrochemical
products
IAS 2.37Common
practice
Current natural gas
IAS 2.37Common
practice
Cash and cash equivalents
[abstract]
Cash [abstract]
Cash on hand
IAS 7.45Common
practice
Balances with banks
IAS 7.45Common
practice
Total cash
IAS 7.45Common
practice
Cash equivalents [abstract]
Short-term deposits, classified as cash
equivalents
IAS 7.45Common
practice
Short-term investments, classified as
cash equivalents
IAS 7.45Common
practice
Other banking arrangements, classified as
cash equivalents
IAS 7.45Common
practice
Total cash equivalents
IAS 7.45Common
practice
Other cash and cash equivalents
IAS 7.45Common
practice
Total cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
[abstract]
Non-current assets or disposal groups
classified as held for sale
IFRS 5.38Disclosure
Non-current assets or disposal groups
classified as held for distribution to owners
IFRS 5.5ADisclosure,
IFRS 5.38Disclosure
Total non-current assets or disposal
groups classified as held for sale or as held for distribution to
owners
IAS 1.54 jDisclosure
Miscellaneous current assets
[abstract]
Current net defined benefit
asset
IAS 1.55Common
practice
Current restricted cash and cash
equivalents
IAS 1.55Common
practice
Current derivative financial
assets
IAS 1.55Common
practice
Current finance lease
receivables
IAS 1.55Common
practice
Current interest receivable
IAS 1.112 cCommon
practice
Current programming assets
IAS 1.55Common
practice
Current investments
IAS 1.55Common
practice
Short-term deposits, not classified as
cash equivalents
IAS 1.55Common
practice
Current prepayments and other current
assets
IAS 1.55Common
practice
Other current assets
IAS 1.55Common
practice
Miscellaneous assets [abstract]
Net defined benefit asset
IAS 1.55Common
practice
Restricted cash and cash
equivalents
IAS 1.55Common
practice
Derivative financial assets
IAS 1.55Common
practice
Derivative financial assets held for
trading
IAS 1.55Common
practice
Derivative financial assets held for
hedging
IAS 1.55Common
practice
Finance lease receivables
IAS 1.55Common
practice
Interest receivable
IAS 1.112 cCommon
practice
Programming assets
IAS 1.55Common
practice
Investments other than investments
accounted for using equity method
IAS 1.55Common
practice
Equity instruments held
IAS 1.55Common
practice
Debt instruments held [abstract]
Bank debt instruments held
IAS 1.112 cCommon
practice
Corporate debt instruments held
IAS 1.112 cCommon
practice
Government debt instruments held
IAS 1.112 cCommon
practice
Asset-backed debt instruments
held
IAS 1.112 cCommon
practice
Other debt instruments held
IAS 1.112 cCommon
practice
Total debt instruments held
IAS 1.55Common
practice
Loans and advances to banks
IAS 1.55Common
practice
Loans and advances to customers
IAS 1.55Common
practice
Loans to corporate entities
IAS 1.112 cCommon
practice
Loans to consumers
IAS 1.112 cCommon
practice
Loans to government
IAS 1.55Common
practice
Cash and bank balances at central
banks
IAS 1.55Common
practice
Mandatory reserve deposits at central
banks
IAS 1.112 cCommon
practice
Bank balances at central banks other than
mandatory reserve deposits
IAS 1.112 cCommon
practice
Bank acceptance assets
IAS 1.55Common
practice
Reverse repurchase agreements and cash
collateral on securities borrowed
IAS 1.55Common
practice
Investments for risk of
policyholders
IAS 1.55Common
practice
Items in course of collection from other
banks
IAS 1.55Common
practice
Other assets
IAS 1.55Common
practice
Classes of other provisions
[abstract]
Warranty provision [abstract]
Non-current warranty provision
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample
Current warranty provision
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample
Total warranty provision
IAS 37 - Example 1
WarrantiesExample, IAS 37.87Example
Restructuring provision
[abstract]
Non-current restructuring
provision
IAS 37.70Example
Current restructuring provision
IAS 37.70Example
Total restructuring provision
IAS 37.70Example
Legal proceedings provision
[abstract]
Non-current legal proceedings
provision
IAS 37.87Example,
IAS 37 - Example 10 A court
caseExample
Current legal proceedings
provision
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example
Total legal proceedings
provision
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example
Refunds provision [abstract]
Non-current refunds provision
IAS 37 - Example 4 Refunds
policyExample, IAS 37.87Example
Current refunds provision
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample
Total refunds provision
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample
Onerous contracts provision
[abstract]
Non-current onerous contracts
provision
Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample, IAS 37.66Example
Current onerous contracts
provision
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample
Total onerous contracts
provision
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample
Provision for decommissioning,
restoration and rehabilitation costs [abstract]
Non-current provision for
decommissioning, restoration and rehabilitation costs
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample
Current provision for decommissioning,
restoration and rehabilitation costs
IAS 37 - D Examples:
disclosuresExample,
IAS 37.87Example
Total provision for decommissioning,
restoration and rehabilitation costs
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample
Miscellaneous other provisions
[abstract]
Non-current miscellaneous other
provisions
IAS 1.78 dCommon
practice
Current miscellaneous other
provisions
IAS 1.78 dCommon
practice
Total miscellaneous other
provisions
IAS 1.78 dCommon
practice
Other provisions [abstract]
Other non-current provisions
IAS 1.78 dDisclosure
Other current provisions
IAS 1.78 dDisclosure
Total other provisions
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Borrowings [abstract]
Non-current portion of non-current
borrowings
IAS 1.55Common
practice
Current borrowings and current portion of
non-current borrowings [abstract]
Current borrowings
IAS 1.55Common
practice
Current portion of non-current
borrowings
IAS 1.55Common
practice
Total current borrowings and current
portion of non-current borrowings
IAS 1.55Common
practice
Total borrowings
IAS 1.55Common
practice
Non-current portion of non-current
borrowings, by type [abstract]
Non-current portion of non-current loans
received
IAS 1.112 cCommon
practice
Non-current portion of non-current
secured bank loans received
IAS 1.112 cCommon
practice
Non-current portion of non-current
unsecured bank loans received
IAS 1.112 cCommon
practice
Non-current portion of non-current bonds
issued
IAS 1.112 cCommon
practice
Non-current portion of non-current notes
and debentures issued
IAS 1.112 cCommon
practice
Non-current portion of non-current
commercial papers issued
IAS 1.112 cCommon
practice
Non-current portion of other non-current
borrowings
IAS 1.112 cCommon
practice
Total non-current portion of non-current
borrowings
IAS 1.55Common
practice
Current borrowings and current portion of
non-current borrowings, by type [abstract]
Current loans received and current
portion of non-current loans received
IAS 1.112 cCommon
practice
Current secured bank loans received and
current portion of non-current secured bank loans received
IAS 1.112 cCommon
practice
Current unsecured bank loans received and
current portion of non-current unsecured bank loans received
IAS 1.112 cCommon
practice
Current bonds issued and current portion
of non-current bonds issued
IAS 1.112 cCommon
practice
Current notes and debentures issued and
current portion of non-current notes and debentures issued
IAS 1.112 cCommon
practice
Current commercial papers issued and
current portion of non-current commercial papers issued
IAS 1.112 cCommon
practice
Other current borrowings and current
portion of other non-current borrowings
IAS 1.112 cCommon
practice
Total current borrowings and current
portion of non-current borrowings
IAS 1.55Common
practice
Borrowings, by type [abstract]
Loans received
IAS 1.112 cCommon
practice
Secured bank loans received
IAS 1.112 cCommon
practice
Unsecured bank loans received
IAS 1.112 cCommon
practice
Bonds issued
IAS 1.112 cCommon
practice
Notes and debentures issued
IAS 1.112 cCommon
practice
Commercial papers issued
IAS 1.112 cCommon
practice
Other borrowings
IAS 1.112 cCommon
practice
Total borrowings
IAS 1.55Common
practice
Trade and other non-current payables
[abstract]
Non-current trade payables
IAS 1.78Common
practice
Non-current payables for purchase of
energy
IAS 1.78Common
practice
Non-current payables to related
parties
IAS 1.78Common
practice
Non-current payables for purchase of
non-current assets
IAS 1.78Common
practice
Accruals and deferred income classified
as non-current [abstract]
Deferred income classified as
non-current
IAS 1.78Common
practice
Rent deferred income classified as
non-current
IAS 1.78Common
practice
Accruals classified as
non-current
IAS 1.78Common
practice
Total accruals and deferred income
classified as non-current
IAS 1.78Common
practice
Non-current payables on social security
and taxes other than income tax
IAS 1.78Common
practice
Non-current value added tax
payables
IAS 1.78Common
practice
Non-current excise tax payables
IAS 1.78Common
practice
Non-current retention payables
IAS 1.78Common
practice
Other non-current payables
IAS 1.55Common
practice
Total trade and other non-current
payables
IAS 1.54 kDisclosure
Trade and other current payables
[abstract]
Current trade payables
IAS 1.70Example,
IAS 1.78Common practice
Current payables for purchase of
energy
IAS 1.78Common
practice
Current payables to related
parties
IAS 1.78Common
practice
Current payables for purchase of
non-current assets
IAS 1.78Common
practice
Accruals and deferred income classified
as current [abstract]
Deferred income classified as
current
IAS 1.78Common
practice
Rent deferred income classified as
current
IAS 1.78Common
practice
Accruals classified as current
IAS 1.78Common
practice
Short-term employee benefits
accruals
IAS 1.78Common
practice
Total accruals and deferred income
classified as current
IAS 1.78Common
practice
Current payables on social security and
taxes other than income tax
IAS 1.78Common
practice
Current value added tax payables
IAS 1.78Common
practice
Current excise tax payables
IAS 1.78Common
practice
Current retention payables
IAS 1.78Common
practice
Other current payables
IAS 1.55Common
practice
Total trade and other current
payables
IAS 1.54 kDisclosure
Trade and other payables
[abstract]
Trade payables
IAS 1.78Common
practice
Payables for purchase of energy
IAS 1.78Common
practice
Payables to related parties
IAS 1.78Common
practice
Payables for purchase of non-current
assets
IAS 1.78Common
practice
Accruals and deferred income
[abstract]
Deferred income
IAS 1.78Common
practice
Rent deferred income
IAS 1.78Common
practice
Accruals
IAS 1.78Common
practice
Total accruals and deferred
income
IAS 1.78Common
practice
Payables on social security and taxes
other than income tax
IAS 1.78Common
practice
Value added tax payables
IAS 1.78Common
practice
Excise tax payables
IAS 1.78Common
practice
Retention payables
IAS 1.78Common
practice
Other payables
IAS 1.55Common
practice
Total trade and other payables
IAS 1.54 kDisclosure
Categories of non-current financial
liabilities [abstract]
Non-current financial liabilities at fair
value through profit or loss [abstract]
Non-current financial liabilities at fair
value through profit or loss, classified as held for trading
IFRS 7.8 eDisclosure
Non-current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total non-current financial liabilities
at fair value through profit or loss
IFRS 7.8 eDisclosure
Non-current financial liabilities at
amortised cost
Total non-current financial
liabilities
IFRS 7.25Disclosure
Categories of current financial
liabilities [abstract]
Current financial liabilities at fair
value through profit or loss [abstract]
Current financial liabilities at fair
value through profit or loss, classified as held for trading
IFRS 7.8 eDisclosure
Current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total current financial liabilities at
fair value through profit or loss
IFRS 7.8 eDisclosure
Current financial liabilities at
amortised cost
Total current financial
liabilities
IFRS 7.25Disclosure
Categories of financial liabilities
[abstract]
Financial liabilities at fair value
through profit or loss [abstract]
Financial liabilities at fair value
through profit or loss that meet definition of held for trading
IFRS 7.8 eDisclosure
Financial liabilities at fair value
through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total financial liabilities at fair value
through profit or loss
IFRS 7.8 eDisclosure
Financial liabilities at amortised
cost
Total financial liabilities
IFRS 7.25Disclosure
Miscellaneous non-current liabilities
[abstract]
Non-current net defined benefit
liability
IAS 1.55Common
practice
Non-current derivative financial
liabilities
IAS 1.55Common
practice
Non-current government grants
IAS 1.55Common
practice
Non-current finance lease
liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Non-current advances received
IAS 1.55Common
practice
Non-current dividend payables
IAS 1.55Common
practice
Non-current interest payable
IAS 1.112 cCommon
practice
Non-current deposits from
customers
IAS 1.55Common
practice
Non-current debt instruments
issued
IAS 1.55Common
practice
Other non-current liabilities
IAS 1.55Common
practice
Miscellaneous current liabilities
[abstract]
Current net defined benefit
liability
IAS 1.55Common
practice
Current derivative financial
liabilities
IAS 1.55Common
practice
Current government grants
IAS 1.55Common
practice
Current finance lease
liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Current advances received
IAS 1.55Common
practice
Current dividend payables
IAS 1.55Common
practice
Current interest payable
IAS 1.112 cCommon
practice
Current deposits from customers
IAS 1.55Common
practice
Current debt instruments issued
IAS 1.55Common
practice
Current accrued expenses and other
current liabilities
IAS 1.55Common
practice
Other current liabilities
IAS 1.55Common
practice
Miscellaneous liabilities
[abstract]
Net defined benefit liability
IAS 1.55Common
practice
Derivative financial liabilities
IAS 1.55Common
practice
Derivative financial liabilities held for
trading
IAS 1.55Common
practice
Derivative financial liabilities held for
hedging
IAS 1.55Common
practice
Government grants
IAS 1.55Common
practice
Finance lease liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Advances received
IAS 1.55Common
practice
Dividend payables
IAS 1.55Common
practice
Interest payable
IAS 1.112 cCommon
practice
Deposits from banks
IAS 1.55Common
practice
Deposits from customers
[abstract]
Balances on term deposits from
customers
IAS 1.112 cCommon
practice
Balances on demand deposits from
customers
IAS 1.112 cCommon
practice
Balances on current accounts from
customers
IAS 1.112 cCommon
practice
Balances on other deposits from
customers
IAS 1.112 cCommon
practice
Total deposits from customers
IAS 1.55Common
practice
Liabilities due to central banks
IAS 1.55Common
practice
Subordinated liabilities
[abstract]
Dated subordinated liabilities
IAS 1.112 cCommon
practice
Undated subordinated liabilities
IAS 1.112 cCommon
practice
Total subordinated liabilities
IAS 1.55Common
practice
Debt instruments issued
IAS 1.55Common
practice
Bank acceptance liabilities
IAS 1.55Common
practice
Repurchase agreements and cash collateral
on securities lent
IAS 1.55Common
practice
Investment contracts liabilities
IAS 1.55Common
practice
Items in course of transmission to other
banks
IAS 1.55Common
practice
Other liabilities
IAS 1.55Common
practice
Miscellaneous equity [abstract]
Capital reserve
IAS 1.55Common
practice
Additional paid-in capital
IAS 1.55Common
practice
Accumulated other comprehensive
income
IAS 1.55Common
practice
Other reserves [abstract]
Revaluation surplus
IAS 16.39Disclosure,
IAS 38.85Disclosure
Reserve of exchange differences on
translation
IAS 21.52 bDisclosure
Reserve of cash flow hedges
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments
Reserve of change in value of time value
of options
Reserve of change in value of forward
elements of forward contracts
Reserve of change in value of foreign
currency basis spreads
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or
loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will not be reclassified to profit or
loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of gains and losses on
remeasuring available-for-sale financial assets
Reserve of share-based payments
IAS 1.78 eCommon
practice
Reserve of remeasurements of defined
benefit plans
IAS 1.78 eCommon
practice
Amount recognised in other comprehensive
income and accumulated in equity relating to non-current assets or
disposal groups held for sale
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example
Reserve of gains and losses from
investments in equity instruments
Reserve of change in fair value of
financial liability attributable to change in credit risk of
liability
Reserve for catastrophe
Reserve for equalisation
Reserve of discretionary participation
features
Reserve of equity component of
convertible instruments
IAS 1.55Common
practice
Capital redemption reserve
IAS 1.55Common
practice
Merger reserve
IAS 1.55Common
practice
Statutory reserve
IAS 1.55Common
practice
Total other reserves
IAS 1.78 eExample
Net assets (liabilities)
[abstract]
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Net assets (liabilities)
IAS 1.112 cCommon practice,
IFRS 1.IG63Example
Net current assets (liabilities)
[abstract]
Current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Net current assets (liabilities)
IAS 1.55Common
practice
Assets less current liabilities
[abstract]
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Assets less current liabilities
IAS 1.55Common
practice
Net debt
IAS 1.112 cCommon
practice
Analysis of income and expense
[abstract]
Revenue [abstract]
Revenue from sale of goods
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Disclosure
Revenue from sale of copper
Revenue from sale of gold
Revenue from sale of silver
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of oil and gas
products
Revenue from sale of crude oil
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of natural gas
Revenue from sale of petroleum and
petrochemical products
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of telecommunication
equipment
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of electricity
Revenue from sale of
publications
Circulation revenue
Subscription circulation
revenue
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Non-subscription circulation
revenue
Revenue from sale of books
Revenue from sale of agricultural
produce
Revenue from sale of sugar
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of alcohol and
alcoholic drinks
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of food and
beverage
Revenue from rendering of
services
Revenue from rendering of
telecommunication services [abstract]
Revenue from rendering of telephone
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of land line
telephone services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of mobile
telephone services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of internet and
data services [abstract]
Revenue from rendering of internet
services
Revenue from rendering of data
services
Total revenue from rendering of internet
and data services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of interconnection
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of other
telecommunication services
Total revenue from rendering of
telecommunication services
Revenue from rendering of transport
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of passenger
transport services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of cargo and mail
transport services
Revenue from rendering of advertising
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of printing
services
Revenue from rendering of information
technology services
Revenue from rendering of information
technology maintenance and support services
Revenue from rendering of information
technology consulting services
Revenue from hotel operations
Revenue from room occupancy
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of gaming
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from construction
contracts
Royalty income
Licence fee income
Franchise fee income
IAS 1.112 cCommon
practice
Interest income
Interest income on available-for-sale
financial assets
Interest income on cash and bank balances
at central banks
IAS 1.112 cCommon
practice
Interest income on cash and cash
equivalents
IAS 1.112 cCommon
practice
Interest income on debt instruments
held
IAS 1.112 cCommon
practice
Interest income on deposits
IAS 1.112 cCommon
practice
Interest income on financial assets
designated at fair value through profit or loss
IAS 1.112 cCommon
practice
Interest income on financial assets held
for trading
IAS 1.112 cCommon
practice
Interest income on held-to-maturity
investments
Interest income on loans and advances to
banks
IAS 1.112 cCommon
practice
Interest income on loans and advances to
customers
IAS 1.112 cCommon
practice
Interest income on loans and
receivables
Interest income on other financial
assets
IAS 1.112 cCommon
practice
Interest income on reverse repurchase
agreements and cash collateral on securities borrowed
IAS 1.112 cCommon
practice
Dividend income
Other revenue
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 bDisclosure
Total revenue
Material income and expense
[abstract]
Write-downs (reversals of write-downs) of
inventories [abstract]
Inventory write-down
IAS 2.36 eDisclosure,
IAS 1.98 aDisclosure
Reversal of inventory write-down
IAS 1.98 aDisclosure,
IAS 2.36 fDisclosure
Net write-downs (reversals of
write-downs) of inventories
IAS 1.98 aDisclosure
Write-downs (reversals of write-downs) of
property, plant and equipment [abstract]
Impairment loss recognised in profit or
loss, property, plant and equipment
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure
Reversal of impairment loss recognised in
profit or loss, property, plant and equipment
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure
Net write-downs (reversals of
write-downs) of property, plant and equipment
IAS 1.98 aDisclosure
Impairment loss (reversal of impairment
loss) on trade receivables [abstract]
Impairment loss recognised in profit or
loss, trade receivables
IAS 1.112 cCommon
practice
Reversal of impairment loss recognised in
profit or loss, trade receivables
IAS 1.112 cCommon
practice
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, trade receivables
IAS 1.112 cCommon
practice
Impairment loss (reversal of impairment
loss) recognised in profit or loss, loans and advances [abstract]
Impairment loss recognised in profit or
loss, loans and advances
IAS 1.85Common
practice
Reversal of impairment loss recognised in
profit or loss, loans and advances
IAS 1.85Common
practice
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, loans and advances
IAS 1.85Common
practice
Gain on recovery of loans and advances
previously written off
IAS 1.85Common
practice
Expense of restructuring
activities
IAS 1.98 bDisclosure
Reversal of provisions for cost of
restructuring
IAS 1.98 bDisclosure
Gains (losses) on disposals of
non-current assets [abstract]
Gains on disposals of non-current
assets
IAS 1.112 cCommon
practice
Losses on disposals of non-current
assets
IAS 1.112 cCommon
practice
Net gains (losses) on disposals of
non-current assets
IAS 1.112 cCommon
practice
Gains (losses) on disposals of property,
plant and equipment [abstract]
Gains on disposals of property, plant and
equipment
IAS 1.98 cDisclosure
Losses on disposals of property, plant
and equipment
IAS 1.98 cDisclosure
Net gains (losses) on disposals of
property, plant and equipment
IAS 1.98 cDisclosure
Gains (losses) on disposals of investment
properties [abstract]
Gains on disposals of investment
properties
IAS 1.112 cCommon
practice
Losses on disposals of investment
properties
IAS 1.112 cCommon
practice
Net gains (losses) on disposals of
investment properties
IAS 1.112 cCommon
practice
Gains (losses) on disposals of
investments [abstract]
Gains on disposals of
investments
IAS 1.98 dDisclosure
Losses on disposals of
investments
IAS 1.98 dDisclosure
Net gains (losses) on disposals of
investments
IAS 1.98 dDisclosure
Gains (losses) on disposals of other
non-current assets
IAS 1.98Disclosure
Gain (loss) arising from difference
between carrying amount of financial liability extinguished and
consideration paid
IFRIC 19.11Disclosure
Gains (losses) on litigation settlements
[abstract]
Gains on litigation settlements
IAS 1.98 fDisclosure
Losses on litigation settlements
IAS 1.98 fDisclosure
Net gains (losses) on litigation
settlements
IAS 1.98 fDisclosure
Other reversals of provisions
IAS 1.98 gDisclosure
Income from continuing operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Income from discontinued operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Profit (loss) from continuing operations
attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Profit (loss) from discontinued
operations attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Dividends classified as expense
IAS 32.40Example
Royalty expense
IAS 1.85Common
practice
Research and development expense
IAS 38.126Disclosure
Investment income
IAS 1.85Common practice,
IAS 26.35 b (iii)Disclosure
Finance income (cost)
IAS 1.85Common
practice
Other finance income (cost)
IAS 1.85Common
practice
Other finance income
IAS 1.112 cCommon
practice
Other finance cost
IAS 1.112 cCommon
practice
Interest expense
IFRS 8.28 eDisclosure,
IFRS 8.23 dDisclosure,
IFRS 12.B13 fDisclosure
Interest expense on bank loans and
overdrafts
IAS 1.112 cCommon
practice
Interest expense on bonds
IAS 1.112 cCommon
practice
Interest expense on borrowings
IAS 1.112 cCommon
practice
Interest expense on debt instruments
issued
IAS 1.112 cCommon
practice
Interest expense on deposits from
banks
IAS 1.112 cCommon
practice
Interest expense on deposits from
customers
IAS 1.112 cCommon
practice
Interest expense on liabilities due to
central banks
IAS 1.112 cCommon
practice
Interest expense on finance
leases
Expiry date
2019-01-01 IAS 1.112 cCommon
practice
Interest expense on financial liabilities
designated at fair value through profit or loss
IAS 1.112 cCommon
practice
Interest expense on financial liabilities
held for trading
IAS 1.112 cCommon
practice
Interest expense on other financial
liabilities
IAS 1.112 cCommon
practice
Interest expense on repurchase agreements
and cash collateral on securities lent
IAS 1.112 cCommon
practice
Interest income (expense)
IFRS 8.23Disclosure,
IFRS 8.28 eDisclosure, IAS 1.85Common
practice
Expense due to unwinding of discount on
provisions
IAS 1.112 cCommon
practice
Repairs and maintenance expense
IAS 1.85Common
practice
Fuel and energy expense
[abstract]
Fuel expense
IAS 1.112 cCommon
practice
Energy expense
IAS 1.112 cCommon
practice
Total fuel and energy expense
IAS 1.112 cCommon
practice
Other operating income (expense)
IAS 1.85Common
practice
Miscellaneous other operating
income
IAS 1.112 cCommon
practice
Miscellaneous other operating
expense
IAS 1.112 cCommon
practice
Selling, general and administrative
expense [abstract]
Selling expense
IAS 1.112 cCommon
practice
General and administrative
expense
IAS 1.112 cCommon
practice
Total selling, general and administrative
expense
IAS 1.85Common
practice
Distribution and administrative
expense
IAS 1.85Common
practice
Donations and subsidies expense
IAS 1.112 cCommon
practice
Directors' remuneration expense
IAS 1.112 cCommon
practice
Occupancy expense
IAS 1.85Common
practice
Revenue and other operating
income
IAS 1.85Common
practice
Rental income
IAS 1.112 cCommon
practice
Rental expense
IAS 1.85Common
practice
Property service charge income (expense)
[abstract]
Property service charge income
IAS 1.112 cCommon
practice
Property service charge expense
IAS 1.112 cCommon
practice
Net property service charge income
(expense)
IAS 1.112 cCommon
practice
Property development and project
management income
IAS 1.85Common
practice
Property development and project
management expense
IAS 1.85Common
practice
Property management expense
IAS 1.112 cCommon
practice
Income from reimbursements under
insurance policies
IAS 1.112 cCommon
practice
Income from fines and penalties
IAS 1.112 cCommon
practice
Operating expense
IAS 1.85Common
practice
Operating expense excluding cost of
sales
IAS 1.85Common
practice
Cost of sales, hotel operations
IAS 1.85Common
practice
Cost of sales, room occupancy
services
IAS 1.85Common
practice
Cost of sales, food and beverage
IAS 1.85Common
practice
Sales and marketing expense
IAS 1.85Common
practice
Media production expense
IAS 1.112 cCommon
practice
Gains (losses) on change in fair value of
derivatives [abstract]
Gains on change in fair value of
derivatives
IAS 1.85Common
practice
Losses on change in fair value of
derivatives
IAS 1.85Common
practice
Net gains (losses) on change in fair
value of derivatives
IAS 1.85Common
practice
Fee and commission income (expense)
[abstract]
Fee and commission income
[abstract]
Brokerage fee income
IAS 1.112 cCommon
practice
Portfolio and other management fee
income
IAS 1.112 cCommon
practice
Credit-related fee and commission
income
IAS 1.112 cCommon
practice
Other fee and commission income
IAS 1.112 cCommon
practice
Total fee and commission income
IAS 1.85Common
practice
Fee and commission expense
[abstract]
Brokerage fee expense
IAS 1.112 cCommon
practice
Other fee and commission expense
IAS 1.112 cCommon
practice
Total fee and commission expense
IAS 1.85Common
practice
Net fee and commission income
(expense)
IAS 1.85Common
practice
Trading income (expense)
[abstract]
Trading income (expense) on debt
instruments
IAS 1.112 cCommon
practice
Trading income (expense) on equity
instruments
IAS 1.112 cCommon
practice
Trading income (expense) on derivative
financial instruments
IAS 1.112 cCommon
practice
Trading income (expense) on foreign
exchange contracts
IAS 1.112 cCommon
practice
Other trading income (expense)
IAS 1.112 cCommon
practice
Total trading income (expense)
IAS 1.85Common
practice
Net earned premium
IAS 1.85Common
practice
Claims and benefits paid, net of
reinsurance recoveries
IAS 1.85Common
practice
Increase (decrease) in provision for
unearned premium
IAS 1.85Common
practice
Premiums written, net of
reinsurance
IAS 1.85Common
practice
Increase (decrease) in insurance
liabilities, net of reinsurance
IAS 1.85Common
practice
Acquisition and administration expense
related to insurance contracts
IAS 1.85Common
practice
Expenses by nature [abstract]
Raw materials and consumables
used
IAS 1.102Example,
IAS 1.99Disclosure
Cost of merchandise sold
IAS 1.85Common
practice
Cost of purchased energy sold
IAS 1.112 cCommon
practice
Services expense
IAS 1.85Common
practice
Insurance expense
IAS 1.112 cCommon
practice
Professional fees expense
IAS 1.112 cCommon
practice
Transportation expense
IAS 1.112 cCommon
practice
Bank and similar charges
IAS 1.112 cCommon
practice
Energy transmission charges
IAS 1.112 cCommon
practice
Travel expense
IAS 1.112 cCommon
practice
Communication expense
IAS 1.112 cCommon
practice
Utilities expense
IAS 1.112 cCommon
practice
Advertising expense
IAS 1.112 cCommon
practice
Classes of employee benefits expense
[abstract]
Short-term employee benefits expense
[abstract]
Wages and salaries
IAS 19.9Common
practice
Social security contributions
IAS 19.9Common
practice
Other short-term employee
benefits
IAS 19.9Common
practice
Total short-term employee benefits
expense
IAS 1.112 cCommon
practice
Post-employment benefit expense, defined
contribution plans
IAS 19.53Disclosure
Post-employment benefit expense, defined
benefit plans
IAS 19.5Common
practice
Termination benefits expense
IAS 19.171Common
practice
Other long-term employee
benefits
IAS 19.158Common
practice
Other employee expense
IAS 19.5Common
practice
Total employee benefits expense
IAS 1.99Disclosure,
IAS 1.104Disclosure,
IAS 1.102Example
Depreciation, amortisation and impairment
loss (reversal of impairment loss) recognised in profit or loss
[abstract]
Depreciation and amortisation expense
[abstract]
Depreciation expense
IAS 1.112 cCommon
practice
Amortisation expense
IAS 1.112 cCommon
practice
Total depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Impairment loss (reversal of impairment
loss) recognised in profit or loss
IAS 1.99Disclosure
Total depreciation, amortisation and
impairment loss (reversal of impairment loss) recognised in profit or
loss
IAS 1.112 cCommon
practice
Tax expense other than income tax
expense
IAS 1.85Common
practice
Property tax expense
IAS 1.85Common
practice
Other expenses
IAS 1.102Example,
IAS 1.99Disclosure
Total expenses, by nature
IAS 1.99Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share
[abstract]
Basic and diluted earnings (loss) per
share from continuing operations
IAS 1.85Common
practice
Basic and diluted earnings (loss) per
share from discontinued operations
IAS 1.85Common
practice
Total basic and diluted earnings (loss)
per share
IAS 1.85Common
practice
Miscellaneous other comprehensive income
[abstract]
Increase (decrease) in accumulated
deferred tax recognised in other comprehensive income due to change in tax
rate
IAS 1.85Common
practice
Other comprehensive income, attributable
to owners of parent
IAS 1.85Common
practice
Other comprehensive income, attributable
to non-controlling interests
IAS 1.85Common
practice
Other individually immaterial components
of other comprehensive income, net of tax
IAS 1.85Common
practice
Other individually immaterial components
of other comprehensive income, before tax
IAS 1.85Common
practice
Income tax relating to other individually
immaterial components of other comprehensive income
IAS 1.85Common
practice
Share of profit (loss) of associates and
joint ventures accounted for using equity method [abstract]
Share of profit (loss) of associates
accounted for using equity method
IAS 1.85Common
practice
Share of profit (loss) of joint ventures
accounted for using equity method
IAS 1.85Common
practice
Total share of profit (loss) of
associates and joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax [abstract]
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
not be reclassified to profit or loss, net of tax
IAS 1.82ADisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
be reclassified to profit or loss, net of tax
IAS 1.82ADisclosure
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax [abstract]
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
not be reclassified to profit or loss, before tax
IAS 1.82ADisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method that will
be reclassified to profit or loss, before tax
IAS 1.82ADisclosure
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, before
tax
IAS 1.91 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method [abstract]
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method that will not be reclassified to profit or
loss
IAS 1.91Disclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method that will be reclassified to profit or loss
IAS 1.91Disclosure
Aggregated income tax relating to share
of other comprehensive income of associates and joint ventures accounted
for using equity method
IAS 1.90Disclosure
Income tax relating to components of
other comprehensive income [abstract]
Income tax relating to components of
other comprehensive income that will not be reclassified to profit or
loss
IAS 1.91Disclosure
Income tax relating to components of
other comprehensive income that will be reclassified to profit or
loss
IAS 1.91Disclosure
Aggregated income tax relating to
components of other comprehensive income
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Classes of cash payments from operating
activities [abstract]
Payments to suppliers for goods and
services and to and on behalf of employees
IAS 7.14Common
practice
Payments for exploration and evaluation
expenses
IAS 7.14Common
practice
Adjustments for interest expense
IAS 7.20Common
practice
Adjustments for interest income
IAS 7.20Common
practice
Adjustments for dividend income
IAS 7.20Common
practice
Adjustments for finance income
IAS 7.20Common
practice
Adjustments for finance income
(cost)
IAS 7.20Common
practice
Adjustments for deferred tax
expense
IAS 7.20Common
practice
Adjustments to reconcile profit (loss)
other than changes in working capital
IAS 7.20Common
practice
Cash flows from (used in) operations
before changes in working capital
IAS 7 - A Statement of cash flows
for an entity other than a financial institutionExample,
IAS 7.20Common practice
Increase (decrease) in working
capital
IAS 7.20Common
practice
Adjustments for decrease (increase) in
trade and other receivables
IAS 7.20Common
practice
Adjustments for increase (decrease) in
trade and other payables
IAS 7.20Common
practice
Adjustments for decrease (increase) in
other assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
other liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
other current assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
other current liabilities
IAS 7.20Common
practice
Adjustments for increase (decrease) in
employee benefit liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
loans and advances to customers
IAS 7.20Common
practice
Adjustments for decrease (increase) in
loans and advances to banks
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deposits from customers
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deposits from banks
IAS 7.20Common
practice
Adjustments for increase (decrease) in
insurance, reinsurance and investment contract liabilities
IAS 7.20Common
practice
Adjustments for increase (decrease) in
repurchase agreements and cash collateral on securities lent
IAS 7.20Common
practice
Adjustments for decrease (increase) in
reverse repurchase agreements and cash collateral on securities
borrowed
IAS 7.20Common
practice
Adjustments for decrease (increase) in
financial assets held for trading
IAS 7.20Common
practice
Adjustments for increase (decrease) in
financial liabilities held for trading
IAS 7.20Common
practice
Adjustments for decrease (increase) in
derivative financial assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
derivative financial liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
biological assets
IAS 7.20Common
practice
Adjustments for increase in other
provisions arising from passage of time
IAS 7.20Common
practice
Adjustments for depreciation and
amortisation expense and impairment loss (reversal of impairment loss)
recognised in profit or loss
IAS 7.20Common
practice
Adjustments for amortisation
expense
IAS 7.20Common
practice
Adjustments for depreciation
expense
IAS 7.20Common
practice
Adjustments for impairment loss
recognised in profit or loss, goodwill
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, trade and other
receivables
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, inventories
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, property, plant and
equipment
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, exploration and
evaluation assets
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, loans and
advances
IAS 7.20Common
practice
Adjustments for gains (losses) on fair
value adjustment, investment property
IAS 7.20Common
practice
Adjustments for gains (losses) on change
in fair value less costs to sell, biological assets
IAS 7.20Common
practice
Adjustments for gains (losses) on change
in fair value of derivatives
IAS 7.20Common
practice
Adjustments for gain (loss) on disposals,
property, plant and equipment
IAS 7.20Common
practice
Adjustments for gain (loss) on disposal
of investments in subsidiaries, joint ventures and associates
IAS 7.20Common
practice
Adjustments for undistributed profits of
investments accounted for using equity method
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deferred income
IAS 7.20Common
practice
Income taxes paid, classified as
operating activities
IAS 7.35Common
practice
Income taxes refund, classified as
operating activities
IAS 7.35Common
practice
Finance costs paid, classified as
operating activities
IAS 7.31Common
practice
Finance income received, classified as
operating activities
IAS 7.31Common
practice
Cash flows from (used in) investing
activities [abstract]
Cash flows from (used in) decrease
(increase) in restricted cash and cash equivalents
IAS 7.16Common
practice
Dividends received from investments
accounted for using equity method, classified as investing
activities
IAS 7.16Common
practice
Dividends received from associates,
classified as investing activities
IAS 7.16Common
practice
Dividends received from joint ventures,
classified as investing activities
IAS 7.16Common
practice
Purchase of interests in
associates
IAS 7.16Common
practice
Proceeds from sales of interests in
associates
IAS 7.16Common
practice
Purchase of interests in investments
accounted for using equity method
IAS 7.16Common
practice
Proceeds from sales of investments
accounted for using equity method
IAS 7.16Common
practice
Cash advances and loans made to related
parties
IAS 7.16Common
practice
Cash receipts from repayment of advances
and loans made to related parties
IAS 7.16Common
practice
Purchase of investment property
IAS 7.16Common
practice
Proceeds from sales of investment
property
IAS 7.16Common
practice
Purchase of biological assets
IAS 7.16Common
practice
Proceeds from sales of biological
assets
IAS 7.16Common
practice
Purchase of exploration and evaluation
assets
IAS 7.16Common
practice
Proceeds from disposal of exploration and
evaluation assets
IAS 7.16Common
practice
Purchase of mining assets
IAS 7.16Common
practice
Proceeds from disposal of mining
assets
IAS 7.16Common
practice
Purchase of oil and gas assets
IAS 7.16Common
practice
Proceeds from disposal of oil and gas
assets
IAS 7.16Common
practice
Proceeds from disposal of non-current
assets or disposal groups classified as held for sale and discontinued
operations
IAS 7.16Common
practice
Purchase of property, plant and
equipment, intangible assets other than goodwill, investment property and
other non-current assets
IAS 7.16Common
practice
Proceeds from disposals of property,
plant and equipment, intangible assets other than goodwill, investment
property and other non-current assets
IAS 7.16Common
practice
Payments for development project
expenditure
IAS 7.16Common
practice
Cash flows used in exploration and
development activities
IAS 7.16Common
practice
Purchase of investments other than
investments accounted for using equity method
IAS 7.16Common
practice
Proceeds from sales of investments other
than investments accounted for using equity method
IAS 7.16Common
practice
Purchase of financial instruments,
classified as investing activities
IAS 7.16Common
practice
Proceeds from sales or maturity of
financial instruments, classified as investing activities
IAS 7.16Common
practice
Purchase of available-for-sale financial
assets
Proceeds from disposal or maturity of
available-for-sale financial assets
Cash flows from (used in) decrease
(increase) in short-term deposits and investments
IAS 7.16Common
practice
Inflows of cash from investing
activities
IAS 7.16Common
practice
Outflows of cash from investing
activities
IAS 7.16Common
practice
Cash flows from (used in) financing
activities [abstract]
Dividends paid to equity holders of
parent, classified as financing activities
IAS 7.17Common
practice
Dividends paid to non-controlling
interests, classified as financing activities
IAS 7.17Common
practice
Proceeds from sale or issue of treasury
shares
IAS 7.17Common
practice
Proceeds from exercise of
options
IAS 7.17Common
practice
Proceeds from issue of ordinary
shares
IAS 7.17Common
practice
Proceeds from issue of preference
shares
IAS 7.17Common
practice
Proceeds from non-current
borrowings
IAS 7.17Common
practice
Repayments of non-current
borrowings
IAS 7.17Common
practice
Proceeds from current borrowings
IAS 7.17Common
practice
Repayments of current borrowings
IAS 7.17Common
practice
Cash flows from (used in) increase
(decrease) in current borrowings
IAS 7.17Common
practice
Cash advances and loans from related
parties
IAS 7.17Common
practice
Cash repayments of advances and loans
from related parties
IAS 7.17Common
practice
Proceeds from issue of bonds, notes and
debentures
IAS 7.17Common
practice
Repayments of bonds, notes and
debentures
IAS 7.17Common
practice
Payments for share issue costs
IAS 7.17Common
practice
Payments for debt issue costs
IAS 7.17Common
practice
Proceeds from contributions of
non-controlling interests
IAS 7.17Common
practice
Proceeds from issue of subordinated
liabilities
IAS 7.17Common
practice
Repayments of subordinated
liabilities
IAS 7.17Common
practice
Statement of changes in equity
[abstract]
Statement of changes in equity [line
items]
Dividends recognised as distributions to
owners of parent, relating to prior years
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
owners of parent, relating to current year
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
owners of parent
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
non-controlling interests
IAS 1.106 dCommon
practice
Increase (decrease) through change in
equity of subsidiaries, equity
IAS 1.106 dCommon
practice
Increase (decrease) through acquisition
of subsidiary, equity
IAS 1.106 dCommon
practice
Increase (decrease) through disposal of
subsidiary, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transfer
between revaluation surplus and retained earnings, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transfer to
statutory reserve, equity
IAS 1.106 dCommon
practice
Increase (decrease) through appropriation
of retained earnings, equity
IAS 1.106 dCommon
practice
Increase (decrease) through exercise of
options, equity
IAS 1.106 dCommon
practice
Increase (decrease) through exercise of
warrants, equity
IAS 1.106 dCommon
practice
Increase (decrease) through conversion of
convertible instruments, equity
IAS 1.106 dCommon
practice
Issue of convertible instruments
IAS 1.106 dCommon
practice
Decrease (increase) through tax on
share-based payment transactions, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transactions
with owners, equity
IAS 1.106 dCommon
practice
Purchase of treasury shares
IAS 1.106 dCommon
practice
Sale or issue of treasury shares
IAS 1.106 dCommon
practice
Cancellation of treasury shares
IAS 1.106 dCommon
practice
Reduction of issued capital
IAS 1.106 dCommon
practice
Share issue related cost
IAS 1.106 dCommon
practice
Miscellaneous components of equity
[abstract]
Statutory reserve [member]
IAS 1.108Common
practice
Capital redemption reserve
[member]
IAS 1.108Common
practice
Merger reserve [member]
IAS 1.108Common
practice
Reserve of equity component of
convertible instruments [member]
IAS 1.108Common
practice
Accumulated other comprehensive income
[member]
IAS 1.108Common
practice
Capital reserve [member]
IAS 1.108Common
practice
Additional paid-in capital
[member]
IAS 1.108Common
practice
Miscellaneous other reserves
[member]
IAS 1.108Common
practice
Disclosure of notes and other explanatory
information [text block]
IAS 1.10 eDisclosure
Disclosure of accounting judgements and
estimates [text block]
IAS 1.10 eCommon
practice
Disclosure of accrued expenses and other
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of allowance for credit losses
[text block]
IAS 1.10 eCommon
practice
Disclosure of arrangements involving
legal form of lease [text block]
Expiry date
2019-01-01 SIC 27 - DisclosureDisclosure
Disclosure of associates [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure
Disclosure of auditors' remuneration
[text block]
IAS 1.10 eCommon
practice
Disclosure of authorisation of financial
statements [text block]
IAS 1.10 eCommon
practice
Disclosure of available-for-sale
financial assets [text block]
Disclosure of basis of consolidation
[text block]
IAS 1.10 eCommon
practice
Disclosure of basis of preparation of
financial statements [text block]
IAS 1.10 eCommon
practice
Disclosure of biological assets,
agriculture produce at point of harvest and government grants related to
biological assets [text block]
IAS 41 - DisclosureDisclosure
Disclosure of borrowing costs [text
block]
IAS 23 - DisclosureDisclosure
Disclosure of borrowings [text
block]
IAS 1.10 eCommon
practice
Disclosure of business combinations [text
block]
IFRS 3 - DisclosuresDisclosure
Disclosure of cash and bank balances at
central banks [text block]
IAS 1.10 eCommon
practice
Disclosure of cash and cash equivalents
[text block]
IAS 1.10 eCommon
practice
Disclosure of cash flow statement [text
block]
IAS 7 - Presentation of a
statement of cash flowsDisclosure
Disclosure of changes in accounting
policies [text block]
IAS 1.10 eCommon
practice
Disclosure of changes in accounting
policies, accounting estimates and errors [text block]
IAS 8 - Accounting
policiesDisclosure
Disclosure of collateral [text
block]
IAS 1.10 eCommon
practice
Disclosure of claims and benefits paid
[text block]
IAS 1.10 eCommon
practice
Disclosure of commitments [text
block]
IAS 1.10 eCommon
practice
Disclosure of commitments and contingent
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of contingent liabilities
[text block]
IAS 37.86Disclosure
Disclosure of cost of sales [text
block]
IAS 1.10 eCommon
practice
Disclosure of credit risk [text
block]
IAS 1.10 eCommon practice,
Effective 2018-01-01 IFRS 7 - Credit
riskDisclosure, IFRS 7 - Credit
riskDisclosure
Disclosure of debt instruments [text
block]
IAS 1.10 eCommon
practice
Disclosure of deferred acquisition costs
arising from insurance contracts [text block]
IAS 1.10 eCommon
practice
Disclosure of deferred income [text
block]
IAS 1.10 eCommon
practice
Disclosure of deferred taxes [text
block]
IAS 1.10 eCommon
practice
Disclosure of deposits from banks [text
block]
IAS 1.10 eCommon
practice
Disclosure of deposits from customers
[text block]
IAS 1.10 eCommon
practice
Disclosure of depreciation and
amortisation expense [text block]
IAS 1.10 eCommon
practice
Disclosure of derivative financial
instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of discontinued operations
[text block]
IAS 1.10 eCommon
practice
Disclosure of dividends [text
block]
IAS 1.10 eCommon
practice
Disclosure of earnings per share [text
block]
IAS 33 - DisclosureDisclosure
Disclosure of effect of changes in
foreign exchange rates [text block]
IAS 21 - DisclosureDisclosure
Disclosure of employee benefits [text
block]
IAS 19 - ScopeDisclosure
Disclosure of entity's operating segments
[text block]
IFRS 8 - DisclosureDisclosure
Disclosure of events after reporting
period [text block]
IAS 10 - DisclosureDisclosure
Disclosure of expenses [text
block]
IAS 1.10 eCommon
practice
Disclosure of expenses by nature [text
block]
IAS 1.10 eCommon
practice
Disclosure of exploration and evaluation
assets [text block]
IFRS 6 - DisclosureDisclosure
Disclosure of fair value measurement
[text block]
IFRS 13 - DisclosureDisclosure
Disclosure of fair value of financial
instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of fee and commission income
(expense) [text block]
IAS 1.10 eCommon
practice
Disclosure of finance cost [text
block]
IAS 1.10 eCommon
practice
Disclosure of finance income (cost) [text
block]
IAS 1.10 eCommon
practice
Disclosure of finance income [text
block]
IAS 1.10 eCommon
practice
Disclosure of financial assets held for
trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments [text
block]
IFRS 7 - ScopeDisclosure
Disclosure of financial instruments at
fair value through profit or loss [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments
designated at fair value through profit or loss [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments held
for trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial liabilities held
for trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial risk management
[text block]
IAS 1.10 eCommon
practice
Disclosure of first-time adoption [text
block]
IFRS 1 - Presentation and
disclosureDisclosure
Disclosure of general and administrative
expense [text block]
IAS 1.10 eCommon
practice
Disclosure of general information about
financial statements [text block]
IAS 1.51Disclosure
Disclosure of going concern [text
block]
IAS 1.10 eCommon
practice
Disclosure of goodwill [text
block]
IAS 1.10 eCommon
practice
Disclosure of government grants [text
block]
IAS 20 - DisclosureDisclosure
Disclosure of hyperinflationary reporting
[text block]
IAS 29 - DisclosuresDisclosure
Disclosure of impairment of assets [text
block]
IAS 36 - DisclosureDisclosure
Disclosure of income tax [text
block]
IAS 12 - DisclosureDisclosure
Disclosure of information about employees
[text block]
IAS 1.10 eCommon
practice
Disclosure of information about key
management personnel [text block]
IAS 1.10 eCommon
practice
Disclosure of insurance contracts [text
block]
Disclosure of insurance premium revenue
[text block]
IAS 1.10 eCommon
practice
Disclosure of intangible assets [text
block]
IAS 38 - DisclosureDisclosure
Disclosure of intangible assets and
goodwill [text block]
IAS 1.10 eCommon
practice
Disclosure of interest expense [text
block]
IAS 1.10 eCommon
practice
Disclosure of interest income [text
block]
IAS 1.10 eCommon
practice
Disclosure of interest income (expense)
[text block]
IAS 1.10 eCommon
practice
Disclosure of interests in other entities
[text block]
IFRS 12.1Disclosure
Disclosure of interim financial reporting
[text block]
IAS 34 - Content of an interim
financial reportDisclosure
Disclosure of inventories [text
block]
IAS 2 - DisclosureDisclosure
Disclosure of investment contracts
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of investment property [text
block]
IAS 40 - DisclosureDisclosure
Disclosure of investments accounted for
using equity method [text block]
IAS 1.10 eCommon
practice
Disclosure of investments other than
investments accounted for using equity method [text block]
IAS 1.10 eCommon
practice
Disclosure of issued capital [text
block]
IAS 1.10 eCommon
practice
Disclosure of joint ventures [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure
Disclosure of lease prepayments [text
block]
IAS 1.10 eCommon
practice
Disclosure of leases [text
block]
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure, Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure
Disclosure of liquidity risk [text
block]
IAS 1.10 eCommon
practice
Disclosure of loans and advances to banks
[text block]
IAS 1.10 eCommon
practice
Disclosure of loans and advances to
customers [text block]
IAS 1.10 eCommon
practice
Disclosure of market risk [text
block]
IAS 1.10 eCommon
practice
Disclosure of net asset value
attributable to unit-holders [text block]
IAS 1.10 eCommon
practice
Disclosure of non-controlling interests
[text block]
IAS 1.10 eCommon
practice
Disclosure of non-current assets held for
sale and discontinued operations [text block]
IFRS 5 - Presentation and
disclosureDisclosure
Disclosure of non-current assets or
disposal groups classified as held for sale [text block]
IAS 1.10 eCommon
practice
Disclosure of objectives, policies and
processes for managing capital [text block]
IAS 1.134Disclosure
Disclosure of other assets [text
block]
IAS 1.10 eCommon
practice
Disclosure of other current assets [text
block]
IAS 1.10 eCommon
practice
Disclosure of other current liabilities
[text block]
IAS 1.10 eCommon
practice
Disclosure of other liabilities [text
block]
IAS 1.10 eCommon
practice
Disclosure of other non-current assets
[text block]
IAS 1.10 eCommon
practice
Disclosure of other non-current
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of other operating expense
[text block]
IAS 1.10 eCommon
practice
Disclosure of other operating income
(expense) [text block]
IAS 1.10 eCommon
practice
Disclosure of other operating income
[text block]
IAS 1.10 eCommon
practice
Disclosure of other provisions,
contingent liabilities and contingent assets [text block]
IAS 37 - DisclosureDisclosure
Disclosure of prepayments and other
assets [text block]
IAS 1.10 eCommon
practice
Disclosure of profit (loss) from
operating activities [text block]
IAS 1.10 eCommon
practice
Disclosure of property, plant and
equipment [text block]
IAS 16 - DisclosureDisclosure
Disclosure of provisions [text
block]
IAS 1.10 eCommon
practice
Disclosure of reclassification of
financial instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of regulatory deferral
accounts [text block]
IFRS 14 - DisclosureDisclosure,
IFRS 14 - PresentationDisclosure
Disclosure of reinsurance [text
block]
IAS 1.10 eCommon
practice
Disclosure of related party [text
block]
IAS 24 - DisclosuresDisclosure
Disclosure of repurchase and reverse
repurchase agreements [text block]
IAS 1.10 eCommon
practice
Disclosure of research and development
expense [text block]
IAS 1.10 eCommon
practice
Disclosure of reserves within equity
[text block]
IAS 1.79 bDisclosure
Disclosure of restricted cash and cash
equivalents [text block]
IAS 1.10 eCommon
practice
Disclosure of revenue [text
block]
IAS 1.10 eCommon practice,
Expiry date
2018-01-01 IAS 18 - DisclosureDisclosure
Disclosure of revenue from contracts with
customers [text block]
Disclosure of separate financial
statements [text block]
IAS 27 - DisclosureDisclosure,
IFRS 12 - ObjectiveDisclosure
Disclosure of service concession
arrangements [text block]
SIC 29 - ConsensusDisclosure
Disclosure of share capital, reserves and
other equity interest [text block]
IAS 1.79Disclosure
Disclosure of share-based payment
arrangements [text block]
IFRS 2.44Disclosure
Disclosure of subordinated liabilities
[text block]
IAS 1.10 eCommon
practice
Disclosure of subsidiaries [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Disclosure of tax receivables and
payables [text block]
IAS 1.10 eCommon
practice
Disclosure of trade and other payables
[text block]
IAS 1.10 eCommon
practice
Disclosure of trade and other receivables
[text block]
IAS 1.10 eCommon
practice
Disclosure of trading income (expense)
[text block]
IAS 1.10 eCommon
practice
Disclosure of treasury shares [text
block]
IAS 1.10 eCommon
practice
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Description of accounting policy for
available-for-sale financial assets [text block]
Description of accounting policy for
biological assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
borrowing costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
borrowings [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
business combinations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
business combinations and goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for cash
flows [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
collateral [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
construction in progress [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
contingent liabilities and contingent assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
customer acquisition costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
customer loyalty programmes [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
decommissioning, restoration and rehabilitation provisions [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
deferred acquisition costs arising from insurance contracts [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
deferred income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
depreciation expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derecognition of financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derivative financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derivative financial instruments and hedging [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
determining components of cash and cash equivalents [text block]
IAS 7.46Disclosure
Description of accounting policy for
discontinued operations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
discounts and rebates [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
dividends [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
earnings per share [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
emission rights [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
employee benefits [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
environment related expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
exceptional items [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
expenses [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
exploration and evaluation expenditures [text block]
IFRS 6.24 aDisclosure
Description of accounting policy for fair
value measurement [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for fee
and commission income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
finance costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
finance income and costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial guarantees [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial instruments at fair value through profit or loss [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial liabilities [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
foreign currency translation [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
franchise fees [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
functional currency [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
government grants [text block]
IAS 20.39 aDisclosure
Description of accounting policy for
hedging [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
held-to-maturity investments [text block]
Description of accounting policy for
impairment of assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
impairment of financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
impairment of non-financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
insurance contracts and related assets, liabilities, income and expense
[text block]
Description of accounting policy for
intangible assets and goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
intangible assets other than goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
interest income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment in associates [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment in associates and joint ventures [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investments in joint ventures [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment property [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investments other than investments accounted for using equity method [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
issued capital [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
leases [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
loans and receivables [text block]
Description of accounting policy for
measuring inventories [text block]
IAS 2.36 aDisclosure
Description of accounting policy for
mining assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
mining rights [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
non-current assets or disposal groups classified as held for sale [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
non-current assets or disposal groups classified as held for sale and
discontinued operations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
offsetting of financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for oil
and gas assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
programming assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
property, plant and equipment [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
provisions [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
reclassification of financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
recognising in profit or loss difference between fair value at initial
recognition and transaction price [text block]
IFRS 7.28 aDisclosure
Description of accounting policy for
recognition of revenue [text block]
Description of accounting policy for
regulatory deferral accounts [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
reinsurance [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
repairs and maintenance [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
repurchase and reverse repurchase agreements [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
research and development expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
restricted cash and cash equivalents [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
segment reporting [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
service concession arrangements [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
share-based payment transactions [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
stripping costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
subsidiaries [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
taxes other than income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
termination benefits [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trade and other payables [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trade and other receivables [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trading income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
transactions with non-controlling interests [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
transactions with related parties [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
treasury shares [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
warrants [text block]
IAS 1.117 bCommon
practice
Description of other accounting policies
relevant to understanding of financial statements [text block]
IAS 1.117 bDisclosure
Disclosure of notes and other explanatory
information [text block]
IAS 1.10 eDisclosure
Name of reporting entity or other means
of identification
IAS 1.51 aDisclosure
Domicile of entity
IAS 1.138 aDisclosure
Legal form of entity
IAS 1.138 aDisclosure
Country of incorporation
IAS 1.138 aDisclosure
Address of entity's registered
office
IAS 1.138 aDisclosure
Principal place of business
IAS 1.138 aDisclosure
Description of nature of entity's
operations and principal activities
IAS 1.138 bDisclosure
Name of parent entity
IAS 24.13Disclosure,
IAS 1.138 cDisclosure
Name of ultimate parent of group
IAS 1.138 cDisclosure,
IAS 24.13Disclosure
Length of life of limited life
entity
IAS 1.138 dDisclosure
Statement of IFRS compliance [text
block]
IAS 1.16Disclosure
Management conclusion on fair
presentation as consequence of departure
IAS 1.20 aDisclosure
Explanation of departure from
IFRS
IAS 1.20 cDisclosure,
IAS 1.20 bDisclosure
Explanation of financial effect of
departure from IFRS
IAS 1.20 dDisclosure
Explanation of nature of requirement in
IFRS and conclusion why requirement is in conflict with objective of
financial statements set out in Framework
IAS 1.23 aDisclosure
Explanation of adjustments that would be
necessary to achieve fair presentation
IAS 1.23 bDisclosure
Disclosure of uncertainties of entity's
ability to continue as going concern [text block]
IAS 1.25Disclosure
Explanation of fact and basis for
preparation of financial statements when not going concern basis
IAS 1.25Disclosure
Explanation of why entity not regarded as
going concern
IAS 1.25Disclosure
Description of reason for using longer or
shorter reporting period
IAS 1.36 aDisclosure
Description of fact that amounts
presented in financial statements are not entirely comparable
IAS 1.36 bDisclosure
Disclosure of reclassifications or
changes in presentation [text block]
IAS 1.41Disclosure
Disclosure of reclassifications or
changes in presentation [abstract]
Disclosure of reclassifications or
changes in presentation [table]
IAS 1.41Disclosure
Reclassified items [axis]
IAS 1.41Disclosure
Reclassified items [member]
IAS 1.41Disclosure
Disclosure of reclassifications or
changes in presentation [line items]
Description of nature of
reclassifications or changes in presentation
IAS 1.41 aDisclosure
Amount of reclassifications or changes in
presentation
IAS 1.41 bDisclosure
Description of reason for
reclassifications or changes in presentation
IAS 1.41 cDisclosure
Description of reason why
reclassification of comparative amounts is impracticable
IAS 1.42 aDisclosure
Description of nature of necessary
adjustments to provide comparative information
IAS 1.42 bDisclosure
Disclosure of amounts to be recovered or
settled after twelve months for classes of assets and liabilities that
contain amounts to be recovered or settled both no more
and more than twelve months after reporting date [text block]
IAS 1.61Disclosure
Disclosure of amounts to be recovered or
settled after twelve months for classes of assets and liabilities that
contain amounts to be recovered or settled both no more
and more than twelve months after reporting date [abstract]
Disclosure of amounts to be recovered or
settled after twelve months for classes of assets and liabilities that
contain amounts to be recovered or settled both no more
and more than twelve months after reporting date [table]
IAS 1.61Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year [member]
Disclosure of amounts to be recovered or
settled after twelve months for classes of assets and liabilities that
contain amounts to be recovered or settled both no more
and more than twelve months after reporting date [line items]
Current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Current trade receivables
IAS 1.68Example,
IAS 1.78 bExample
Current trade payables
IAS 1.70Example,
IAS 1.78Common practice
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Explanation of measurement bases used in
preparing financial statements [text block]
IAS 1.117 aDisclosure
Description of other accounting policies
relevant to understanding of financial statements [text block]
IAS 1.117 bDisclosure
Explanation of management judgements in
applying entity's accounting policies with significant effect on
recognised amounts
IAS 1.122Disclosure
Explanation of sources of estimation
uncertainty with significant risk of causing material adjustment
IAS 1.125Disclosure,
IFRIC 14.10Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [text block]
IAS 1.125Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with
significant risk of material adjustment [table]
IAS 1.125Disclosure
Assets and liabilities [axis]
IAS 1.125Disclosure
Assets and liabilities [member]
IAS 1.125Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [line items]
Description of nature of assets with
significant risk of material adjustments within next financial
year
IAS 1.125 aDisclosure
Description of nature of liabilities with
significant risk of material adjustments within next financial
year
IAS 1.125 aDisclosure
Assets with significant risk of material
adjustments within next financial year
IAS 1.125 bDisclosure
Liabilities with significant risk of
material adjustments within next financial year
IAS 1.125 bDisclosure
Disclosure of objectives, policies and
processes for managing capital [text block]
IAS 1.134Disclosure
Disclosure of objectives, policies and
processes for managing capital [abstract]
Disclosure of objectives, policies and
processes for managing capital [table]
IAS 1.136Disclosure
Capital requirements [axis]
IAS 1.136Disclosure
Capital requirements [member]
IAS 1.136Disclosure
Disclosure of objectives, policies and
processes for managing capital [line items]
Qualitative information about entity's
objectives, policies and processes for managing capital
IAS 1.135 aDisclosure
Summary quantitative data about what
entity manages as capital
IAS 1.135 bDisclosure
Description of changes in entity's
objectives, policies and processes for managing capital and what entity
manages as capital
IAS 1.135 cDisclosure
Information whether entity complied with
any externally imposed capital requirements
IAS 1.135 dDisclosure
Information about consequences of
non-compliance with externally imposed capital requirements
IAS 1.135 eDisclosure
Dividends recognised as distributions to
owners per share
IAS 1.107Disclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners
IAS 1.137 aDisclosure,
IAS 10.13Disclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners per share
IAS 1.137 aDisclosure
Cumulative preference dividends not
recognised
IAS 1.137 bDisclosure
Description of nature of non-cash assets
held for distribution to owners declared before financial statements
authorised for issue
IFRIC 17.17 aDisclosure
Non-cash assets declared for distribution
to owners before financial statements authorised for issue
IFRIC 17.17 bDisclosure
Non-cash assets declared for distribution
to owners before financial statements authorised for issue, at fair
value
IFRIC 17.17 cDisclosure
Description of methods used to measure
fair value of non-cash assets declared for distribution to owners before
financial statements authorised for issue
IFRIC 17.17 cDisclosure
Dividends payable, non-cash assets
distributions
IFRIC 17.16 aDisclosure
Increase (decrease) in dividends payable
through change in fair value of non-cash assets held for distribution to
owners
IFRIC 17.16 bDisclosure
Equity reclassified into financial
liabilities
IAS 1.80ADisclosure
Financial liabilities reclassified into
equity
IAS 1.80ADisclosure
Description of timing and reason of
reclassification between financial liabilities and equity
IAS 1.80ADisclosure
Disclosure of changes in accounting
policies, accounting estimates and errors [text block]
IAS 8 - Accounting
policiesDisclosure
Disclosure of initial application of
standards or interpretations [text block]
IAS 8.28Disclosure
Disclosure of initial application of
standards or interpretations [abstract]
Disclosure of initial application of
standards or interpretations [table]
IAS 8.28Disclosure
Initially applied IFRSs [axis]
IAS 8.28Disclosure
Initially applied IFRSs
[member]
IAS 8.28Disclosure
Disclosure of initial application of
standards or interpretations [line items]
Title of initially applied IFRS
IAS 8.28 aDisclosure
Description whether change in accounting
policy is made in accordance with transitional provisions of initially
applied IFRS
IAS 8.28 bDisclosure
Description of nature of change in
accounting policy
IAS 8.28 cDisclosure
Description of transitional provisions of
initially applied IFRS
IAS 8.28 dDisclosure
Description of transitional provisions of
initially applied IFRS that might have effect on future periods
IAS 8.28 eDisclosure
Disclosure of voluntary change in
accounting policy [text block]
IAS 8.29Disclosure
Disclosure of voluntary change in
accounting policy [abstract]
Disclosure of voluntary change in
accounting policy [table]
IAS 8.29Disclosure
Voluntary changes in accounting policy
[axis]
IAS 8.29Disclosure
Voluntary changes in accounting policy
[member]
IAS 8.29Disclosure
Disclosure of voluntary change in
accounting policy [line items]
Description of nature of voluntary change
in accounting policy
IAS 8.29 aDisclosure
Description of reasons why applying new
accounting policy provides reliable and more relevant information
IAS 8.29 bDisclosure
Explanation of new standards or
interpretations not applied
IAS 8.30 aDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [text block]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [abstract]
Disclosure of expected impact of initial
application of new standards or interpretations [table]
IAS 8.30 bDisclosure
New IFRSs [axis]
IAS 8.30 bDisclosure
New IFRSs [member]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [line items]
Title of new IFRS
IAS 8.31 aExample
Description of nature of impending change
in accounting policy
IAS 8.31 bExample
Date by which application of new IFRS is
required
IAS 8.31 cExample
Date as at which entity plans to apply
new IFRS initially
IAS 8.31 dExample
Discussion of impact that initial
application of new IFRS is expected to have on financial
statements
IAS 8.31 e (i)Example
Description of fact that impact of
initial application of new IFRS is not known or reasonably
estimable
IAS 8.31 e (ii)Example
Explanation of reason why it is
impracticable to determine amounts of adjustments related to change in
accounting policy
IAS 8.28 hDisclosure,
IAS 8.29 eDisclosure
Disclosure of changes in accounting
estimates [text block]
IAS 8.39Disclosure
Disclosure of changes in accounting
estimates [abstract]
Disclosure of changes in accounting
estimates [table]
IAS 8.39Disclosure
Accounting estimates [axis]
IAS 8.39Disclosure
Accounting estimates [member]
IAS 8.39Disclosure
Disclosure of changes in accounting
estimates [line items]
Description of nature of change in
accounting estimate [text block]
IAS 8.39Disclosure
Increase (decrease) in accounting
estimate
IAS 8.39Disclosure
Description of fact that amount of change
in accounting estimate is impracticable [text block]
IAS 8.40Disclosure
Description of nature of accounting
errors in prior periods [text block]
IAS 8.49 aDisclosure
Explanation of reason why it is
impracticable to determine amounts for correction related to prior period
errors
IAS 8.49 dDisclosure
Disclosure of interim financial reporting
[text block]
IAS 34 - Content of an interim
financial reportDisclosure
Description of significant events and
transactions
IAS 34.15Disclosure
Description of cross-reference to
disclosures presented outside interim financial statements
IAS 34.16ADisclosure
Description of accounting policies and
methods of computation followed in interim financial statements [text
block]
IAS 34.16A aDisclosure
Explanation of seasonality or cyclicality
of interim operations
IAS 34.16A bDisclosure
Explanation of nature and amount of items
affecting assets, liabilities, equity, net income or cash flows that are
unusual because of their nature size or incidence
IAS 34.16A cDisclosure
Explanation of nature and amount of
changes in estimates of amounts reported in prior interim periods or prior
financial years
IAS 34.16A dDisclosure
Explanation of issues, repurchases and
repayments of debt and equity securities
IAS 34.16A eDisclosure
Dividends paid, ordinary shares
IAS 34.16A fDisclosure
Dividends paid, other shares
IAS 34.16A fDisclosure
Dividends paid, ordinary shares per
share
IAS 34.16A fDisclosure
Dividends paid, other shares per
share
IAS 34.16A fDisclosure
Explanation of events after interim
period that have not been reflected
IAS 34.16A hDisclosure
Explanation of effect of changes in
composition of entity during interim period
IAS 34.16A iDisclosure
Description of compliance with IFRSs if
applied for interim financial report
IAS 34.19Disclosure
Description of nature and amount of
change in estimate during final interim period
IAS 34.26Disclosure
Disclosure of events after reporting
period [text block]
IAS 10 - DisclosureDisclosure
Explanation of body of
authorisation
IAS 10.17Disclosure
Date of authorisation for issue of
financial statements
IAS 10.17Disclosure
Explanation of fact that entity's owners
or others have power to amend financial statements after issue
IAS 10.17Disclosure
Disclosure of non-adjusting events after
reporting period [text block]
IAS 10.21Disclosure
Disclosure of non-adjusting events after
reporting period [abstract]
Disclosure of non-adjusting events after
reporting period [table]
IAS 10.21Disclosure
Non-adjusting events after reporting
period [axis]
IAS 10.21Disclosure
Non-adjusting events after reporting
period [member]
IAS 10.21Disclosure
Major business combination
[member]
IAS 10.22 aExample
Disposal of major subsidiary
[member]
IAS 10.22 aExample
Announcement of plan to discontinue
operation [member]
IAS 10.22 bExample
Major purchases of assets
[member]
IAS 10.22 cExample
Classification of assets as held for
sale [member]
IAS 10.22 cExample
Other disposals of assets
[member]
IAS 10.22 cExample
Expropriation of major assets by
government [member]
IAS 10.22 cExample
Destruction of major production plant
[member]
IAS 10.22 dExample
Announcing or commencing implementation
of major restructuring [member]
IAS 10.22 eExample
Major ordinary share transactions
[member]
IAS 10.22 fExample
Potential ordinary share transactions
[member]
IAS 10.22 fExample
Abnormally large changes in asset prices
or foreign exchange rates [member]
IAS 10.22 gExample
Changes in tax rates or tax laws enacted
or announced [member]
IAS 10.22 hExample
Entering into significant commitments or
contingent liabilities [member]
IAS 10.22 iExample
Commencement of major litigation
[member]
IAS 10.22 jExample
Disclosure of non-adjusting events after
reporting period [line items]
Description of nature of non-adjusting
event after reporting period
IAS 10.21 aDisclosure
Explanation of financial effect of
non-adjusting event after reporting period [text block]
IAS 10.21 bDisclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners
IAS 1.137 aDisclosure,
IAS 10.13Disclosure
Disclosure of hyperinflationary reporting
[text block]
IAS 29 - DisclosuresDisclosure
Explanation of fact that financial
statements and corresponding figures for previous periods have been
restated for changes in general purchasing power of
functional currency
IAS 29.39 aDisclosure
Description of bases of financial
statements that have been restated for changes in general purchasing power
of functional currency
IAS 29.39 bDisclosure
Description of identity of price
index
IAS 29.39 cDisclosure
Level of price index
IAS 29.39 cDisclosure
Price index movements
IAS 29.39 cDisclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Disclosure of business combinations [text
block]
IFRS 3 - DisclosuresDisclosure
Description of nature and financial
effect of business combinations during period
IFRS 3.59 aDisclosure
Description of nature and financial
effect of business combinations after reporting period before statements
authorised for issue
IFRS 3.59 bDisclosure
Explanation of financial effect of
adjustments related to business combinations
IFRS 3.61Disclosure
Additional information about nature and
financial effect of business combination
IFRS 3.63Disclosure
IFRS 3 - Disclosures application
of paragraphs 59 and 61Disclosure
Disclosure of detailed information about
business combination [abstract]
Disclosure of detailed information about
business combination [table]
IFRS 3.B64Disclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Disclosure of detailed information about
business combination [line items]
Name of acquiree
IFRS 3.B64 aDisclosure
Description of acquiree
IFRS 3.B64 aDisclosure
Date of acquisition
IFRS 3.B64 bDisclosure
Percentage of voting equity interests
acquired
IFRS 3.B64 cDisclosure
Description of primary reasons for
business combination
IFRS 3.B64 dDisclosure
Description of how acquirer obtained
control of acquiree
IFRS 3.B64 dDisclosure
Description of factors that make up
goodwill recognised
IFRS 3.B64 eDisclosure
Acquisition-date fair value of total
consideration transferred [abstract]
Cash transferred
IFRS 3.B64 f (i)Disclosure
Other tangible or intangible assets
transferred
IFRS 3.B64 f (ii)Disclosure
Liabilities incurred
IFRS 3.B64 f (iii)Disclosure
Equity interests of acquirer
IFRS 3.B64 f (iv)Disclosure
Number of instruments or interests
issued or issuable
IFRS 3.B64 f (iv)Disclosure
Description of method of measuring fair
value of instruments or interests
IFRS 3.B64 f (iv)Disclosure
Total consideration transferred,
acquisition-date fair value
IFRS 3.B64 fDisclosure
Contingent consideration arrangements and
indemnification assets recognised as of acquisition date
IFRS 3.B64 g (i)Disclosure
Description of arrangement for contingent
consideration arrangements and indemnification assets
IFRS 3.B64 g (ii)Disclosure
Description of basis for determining
amount of payment for contingent consideration arrangements and
indemnification assets
IFRS 3.B64 g (ii)Disclosure
Description of estimate of range of
undiscounted outcomes from contingent consideration arrangements and
indemnification assets
IFRS 3.B64 g (iii)Disclosure
Description of explanation of fact and
reasons why range of outcomes from contingent consideration arrangements
and indemnification assets cannot be estimated
IFRS 3.B64 g (iii)Disclosure
Explanation of fact that maximum amount
of payment for contingent consideration arrangements and indemnification
assets is unlimited
IFRS 3.B64 g (iii)Disclosure
Amounts recognised as of acquisition date
for each major class of assets acquired and liabilities assumed
[abstract]
Financial assets recognised as of
acquisition date
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Inventory recognised as of acquisition
date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Property, plant and equipment recognised
as of acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Identifiable intangible assets
recognised as of acquisition date
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Customer-related intangible assets
recognised as of acquisition date
IFRS 3.B64 iCommon
practice
Technology-based intangible assets
recognised as of acquisition date
IFRS 3.B64 iCommon
practice
Financial liabilities recognised as of
acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Contingent liabilities recognised as of
acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Net identifiable assets acquired
(liabilities assumed)
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Additional disclosures for amounts
recognised as of acquisition date for each major class of assets acquired
and liabilities assumed [abstract]
Non-current assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Current assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Non-current liabilities recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Current liabilities recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Trade and other payables recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Deferred tax assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Deferred tax liabilities recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Borrowings recognised as of acquisition
date
IFRS 3.B64 iCommon
practice
Deferred income recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Cash and cash equivalents recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Goodwill recognised as of acquisition
date
IFRS 3.B64Example,
IFRS 3.IE72Example
Goodwill expected to be deductible for
tax purposes
IFRS 3.B64 kDisclosure
Gain recognised in bargain purchase
transaction
IFRS 3.B64 n (i)Disclosure
Description of line item in statement of
comprehensive income in which gain in bargain purchase transaction is
recognised
IFRS 3.B64 n (i)Disclosure
Description of reasons why bargain
purchase transaction resulted in gain
IFRS 3.B64 n (ii)Disclosure
Non-controlling interest in acquiree
recognised at acquisition date
IFRS 3.B64 o (i)Disclosure
Description of measurement basis for
non-controlling interest in acquiree recognised at acquisition
date
IFRS 3.B64 o (i)Disclosure
Description of valuation techniques and
significant inputs used to measure non-controlling interest in acquiree
measured at fair value
IFRS 3.B64 o (ii)Disclosure
Acquisition-date fair value of equity
interest in acquiree held by acquirer immediately before acquisition
date
IFRS 3.B64 p (i)Disclosure
Gain (loss) recognised as result of
remeasuring to fair value equity interest in acquiree held by acquirer
before business combination
IFRS 3.B64 p (ii)Disclosure
Description of line item of statement of
comprehensive income in which gain or loss as result of remeasuring to
fair value equity interest is recognised
IFRS 3.B64 p (ii)Disclosure
Revenue of acquiree since acquisition
date
IFRS 3.B64 q (i)Disclosure
Profit (loss) of acquiree since
acquisition date
IFRS 3.B64 q (i)Disclosure
Revenue of combined entity as if
combination occurred at beginning of period
IFRS 3.B64 q (ii)Disclosure
Profit (loss) of combined entity as if
combination occurred at beginning of period
IFRS 3.B64 q (ii)Disclosure
Explanation of fact and explanation of
why disclosure of information on revenues and profit or loss is
impracticable
IFRS 3.B64 qDisclosure
Description of reasons why initial
accounting for business combination is incomplete
IFRS 3.B67 a (i)Disclosure
Description of assets, liabilities,
equity interests or items of consideration for which initial accounting is
incomplete
IFRS 3.B67 a (ii)Disclosure
Description of nature of any measurement
period adjustments recognised for particular assets, liabilities,
non-controlling interests or items of consideration
IFRS 3.B67 a (iii)Disclosure
Measurement period adjustments recognised
for particular assets, liabilities, non-controlling interests or items of
consideration
IFRS 3.B67 a (iii)Disclosure
Increase (decrease) in contingent
consideration asset (liability)
IFRS 3.B67 b (i)Disclosure
Explanation of any changes in recognised
amounts of contingent consideration
IFRS 3.B67 b (i)Disclosure
Explanation of any changes in range of
undiscounted outcomes and reasons for those changes for contingent
consideration
IFRS 3.B67 b (ii)Disclosure
Description of valuation techniques and
key model inputs used to measure contingent consideration
IFRS 3.B67 b (iii)Disclosure
Gain (loss) that relates to identifiable
assets acquired or liabilities assumed in business combination and is of
such size, nature or incidence that disclosure is
relevant to understanding combined entity's financial statements
IFRS 3.B67 eDisclosure
Explanation of gain or loss that relates
to identifiable assets acquired or liabilities assumed in business
combination and is of such size, nature or incidence that
disclosure is relevant to understanding combined entity's financial
statements
IFRS 3.B67 eDisclosure
Disclosure of reconciliation of changes
in goodwill [text block]
IFRS 3.B67 dDisclosure
Disclosure of reconciliation of changes
in goodwill [abstract]
Disclosure of reconciliation of changes
in goodwill [table]
IFRS 3.B67 dDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Disclosure of reconciliation of changes
in goodwill [line items]
Reconciliation of changes in goodwill
[abstract]
Goodwill at beginning of period
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Changes in goodwill [abstract]
Additional recognition,
goodwill
IFRS 3.B67 d (ii)Disclosure
Subsequent recognition of deferred tax
assets, goodwill
IFRS 3.B67 d (iii)Disclosure
Decrease through classified as held for
sale, goodwill
IFRS 3.B67 d (iv)Disclosure
Goodwill derecognised without having
previously been included in disposal group classified as held for
sale
IFRS 3.B67 d (iv)Disclosure
Impairment loss recognised in profit or
loss, goodwill
IFRS 3.B67 d (v)Disclosure
Increase (decrease) through net exchange
differences, goodwill
IFRS 3.B67 d (vi)Disclosure
Increase (decrease) through other
changes, goodwill
IFRS 3.B67 d (vii)Disclosure
Total increase (decrease) in
goodwill
IFRS 3.B67 dDisclosure
Goodwill at end of period
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [text block]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [abstract]
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [table]
IFRS 3.B64 lDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [axis]
IFRS 3.B64 lDisclosure
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [member]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [line items]
Description of transaction recognised
separately from acquisition of assets and assumption of liabilities in
business combination
IFRS 3.B64 mDisclosure,
IFRS 3.B64 lDisclosure,
IFRS 3.B64 l (i)Disclosure
Description of accounting for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
IFRS 3.B64 l (ii)Disclosure
Amounts recognised for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
IFRS 3.B64 l (iii)Disclosure
Acquisition-related costs for
transaction recognised separately from acquisition of assets and
assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
Acquisition-related costs recognised as
expense for transaction recognised separately from acquisition of assets
and assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
Issue costs not recognised as expense
for transaction recognised separately from acquisition of assets and
assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
Description of line items in financial
statements for amounts recognised for transaction recognised separately
from acquisition of assets and assumption of liabilities
in business combination
IFRS 3.B64 l (iii)Disclosure
Description of line items in statement of
comprehensive income for amounts of acquisition-related costs recognised
as expense for transaction recognised separately from
acquisition of assets and assumption of liabilities in business
combination
IFRS 3.B64 mDisclosure
Method used to determine settlement
amount for pre-existing relationship for transaction recognised separately
from acquisition of assets and assumption of liabilities
in business combination
IFRS 3.B64 l (iv)Disclosure
Description of how issue costs not
recognised as expense were recognised for transaction recognised
separately from acquisition of assets and assumption of
liabilities in business combination
IFRS 3.B64 mDisclosure
Disclosure of acquired receivables [text
block]
IFRS 3.B64 hDisclosure
Disclosure of acquired receivables
[abstract]
Disclosure of acquired receivables
[table]
IFRS 3.B64 hDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Classes of acquired receivables
[axis]
IFRS 3.B64 hDisclosure
Classes of acquired receivables
[member]
IFRS 3.B64 hDisclosure
Loans acquired in business combination
[member]
IFRS 3.B64 hExample
Direct finance leases acquired in
business combination [member]
IFRS 3.B64 hExample
Disclosure of acquired receivables [line
items]
Fair value of acquired
receivables
IFRS 3.B64 h (i)Disclosure
Gross contractual amounts receivable for
acquired receivables
IFRS 3.B64 h (ii)Disclosure
Best estimate at acquisition date of
contractual cash flows not expected to be collected for acquired
receivables
IFRS 3.B64 h (iii)Disclosure
Disclosure of contingent liabilities in
business combination [text block]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in
business combination [abstract]
Disclosure of contingent liabilities in
business combination [table]
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Classes of contingent liabilities
[axis]
IFRS 3.B67 cDisclosure,
IAS 37.86Disclosure
Contingent liabilities [member]
IFRS 3.B67 cDisclosure,
IAS 37.88Disclosure
Warranty contingent liability
[member]
IAS 37.88Example
Restructuring contingent liability
[member]
IAS 37.88Example
Legal proceedings contingent liability
[member]
IAS 37.88Example
Onerous contracts contingent liability
[member]
IAS 37.88Example
Contingent liability for
decommissioning, restoration and rehabilitation costs [member]
IAS 37.88Example
Contingent liabilities related to joint
ventures [member]
IAS 37.88Example
Share of contingent liabilities of
associates [member]
IAS 37.88Example
Other contingent liabilities
[member]
IAS 37.88Example
Items of contingent liabilities
[axis]
IFRS 3.B64 jDisclosure
Items of contingent liabilities
[member]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in
business combination [line items]
Description of nature of obligation,
contingent liabilities in business combination
IFRS 3.B64 jDisclosure,
IFRS 3.B64 j (i)Disclosure,
IFRS 3.B67 cDisclosure
Description of expected timing of
outflows, contingent liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Indication of uncertainties of amount or
timing of outflows, contingent liabilities in business
combination
IFRS 3.B64 j (i)Disclosure,
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Description of major assumptions made
concerning future events, contingent liabilities in business
combination
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure
Expected reimbursement, contingent
liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Asset recognised for expected
reimbursement, contingent liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Explanation of estimated financial
effect, contingent liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Estimated financial effect, contingent
liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Explanation of possibility of
reimbursement, contingent liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Description of reasons why liability
cannot be measured reliably
IFRS 3.B64 j (ii)Disclosure
Reconciliation of changes in contingent
liabilities recognised in business combination [abstract]
Contingent liabilities recognised in
business combination at beginning of period
IFRS 3.B67 cDisclosure
Changes in contingent liabilities
recognised in business combination [abstract]
Additional liabilities, contingent
liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities
recognised in business combination
IFRS 3.B67 cCommon
practice
Increase in existing liabilities,
contingent liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Total additional liabilities, contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Settled liabilities, contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Reversed unsettled liabilities,
contingent liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Increase through adjustments arising
from passage of time, contingent liabilities recognised in business
combination
IFRS 3.B67 cDisclosure
Increase (decrease) through change in
discount rate, contingent liabilities recognised in business
combination
IFRS 3.B67 cDisclosure
Total increase (decrease) in contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Contingent liabilities recognised in
business combination at end of period
IFRS 3.B67 cDisclosure
Explanation of which disclosures could
not be made and reasons why they cannot be made if initial accounting for
business combination is incomplete at time financial
statements are authorised for issue
IFRS 3.B66Disclosure
Disclosure of related party [text
block]
IAS 24 - DisclosuresDisclosure
Name of parent entity
IAS 24.13Disclosure,
IAS 1.138 cDisclosure
Name of ultimate parent of group
IAS 1.138 cDisclosure,
IAS 24.13Disclosure
Name of most senior parent entity
producing publicly available financial statements
IAS 24.13Disclosure
Explanation of relationships between
parent and subsidiaries
IAS 24.13Disclosure
Key management personnel compensation,
short-term employee benefits
IAS 24.17 aDisclosure
Key management personnel compensation,
post-employment benefits
IAS 24.17 bDisclosure
Key management personnel compensation,
other long-term employee benefits
IAS 24.17 cDisclosure
Key management personnel compensation,
termination benefits
IAS 24.17 dDisclosure
Key management personnel compensation,
share-based payment
IAS 24.17 eDisclosure
Key management personnel
compensation
IAS 24.17Disclosure
Disclosure of transactions between
related parties [text block]
IAS 24.18Disclosure
Disclosure of transactions between
related parties [abstract]
Disclosure of transactions between
related parties [table]
IAS 24.19Disclosure
Categories of related parties
[axis]
IAS 24.19Disclosure
Entity's total for related parties
[member]
IAS 24.19Disclosure
Related parties [member]
IAS 24.19Disclosure
Parent [member]
IAS 24.19 aDisclosure
Entities with joint control or
significant influence over entity [member]
IAS 24.19 bDisclosure
Subsidiaries [member]
IFRS 12.B4 aDisclosure,
IAS 24.19 cDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Joint ventures where entity is venturer
[member]
IAS 24.19 eDisclosure
Key management personnel of entity or
parent [member]
IAS 24.19 fDisclosure
Other related parties [member]
IAS 24.19 gDisclosure
Disclosure of transactions between
related parties [line items]
Description of transactions with related
party
IAS 24.18Disclosure
Description of nature of related party
relationship
IAS 24.18Disclosure
Related party transactions
[abstract]
Purchases of goods, related party
transactions
IAS 24.21 aExample
Revenue from sale of goods, related
party transactions
IAS 24.21 aExample
Purchases of property and other assets,
related party transactions
IAS 24.21 bExample
Sales of property and other assets,
related party transactions
IAS 24.21 bExample
Services received, related party
transactions
IAS 24.21 cExample
Revenue from rendering of services,
related party transactions
IAS 24.21 cExample
Leases as lessor, related party
transactions
IAS 24.21 dExample
Leases as lessee, related party
transactions
IAS 24.21 dExample
Transfers of research and development
from entity, related party transactions
IAS 24.21 eExample
Transfers of research and development to
entity, related party transactions
IAS 24.21 eExample
Transfers under licence agreements from
entity, related party transactions
IAS 24.21 fExample
Transfers under licence agreements to
entity, related party transactions
IAS 24.21 fExample
Transfers under finance agreements from
entity, related party transactions
IAS 24.21 gExample
Transfers under finance agreements to
entity, related party transactions
IAS 24.21 gExample
Provision of guarantees or collateral by
entity, related party transactions
IAS 24.21 hExample
Provision of guarantees or collateral to
entity, related party transactions
IAS 24.21 hExample
Commitments made by entity, related
party transactions
IAS 24.21 iExample
Commitments made on behalf of entity,
related party transactions
IAS 24.21 iExample
Settlement of liabilities by entity on
behalf of related party, related party transactions
IAS 24.21 jExample
Settlement of liabilities on behalf of
entity by related party, related party transactions
IAS 24.21 jExample
Participation in defined benefit plan
that shares risks between group entities, related party
transactions
IAS 24.22Example
Outstanding balances for related party
transactions [abstract]
Amounts payable, related party
transactions
IAS 24.18 bDisclosure,
IAS 24.20Disclosure
Amounts receivable, related party
transactions
IAS 24.20Disclosure,
IAS 24.18 bDisclosure
Outstanding commitments made by entity,
related party transactions
IAS 24.18 bDisclosure
Outstanding commitments made on behalf
of entity, related party transactions
IAS 24.18 bDisclosure
Explanation of terms and conditions of
outstanding balances for related party transaction
IAS 24.18 b (i)Disclosure
Explanation of details of guarantees
given or received of outstanding balances for related party
transaction
IAS 24.18 b (ii)Disclosure
Provisions for doubtful debts related to
outstanding balances of related party transaction
IAS 24.18 cDisclosure
Expense recognised during period for bad
and doubtful debts for related party transaction
IAS 24.18 dDisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [text block]
IAS 24.18ADisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [abstract]
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [table]
IAS 24.18ADisclosure
Separate management entities
[axis]
IAS 24.18ADisclosure
Separate management entities
[member]
IAS 24.18ADisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [line items]
Amount incurred by entity for provision
of key management personnel services provided by separate management
entity
IAS 24.18ADisclosure
Disclosure that related party
transactions were made on terms equivalent to those that prevail in arm's
length transactions
IAS 24.23Disclosure
Explanation of whether entity applies
exemption in IAS 24.25
IAS 24.26Disclosure
Name of government and nature of
relationship with government
IAS 24.26 aDisclosure
Explanation of nature and amount of
significant transactions
IAS 24.26 b (i)Disclosure
Description of other transactions that
are collectively significant
IAS 24.26 b (ii)Disclosure
Disclosure of first-time adoption [text
block]
IFRS 1 - Presentation and
disclosureDisclosure
Description of nature of main adjustments
that would make historical summaries or comparative information presented
in accordance with previous GAAP comply with IFRSs
IFRS 1.22 bDisclosure
Disclosure of comparative information
prepared under previous GAAP [text block]
IFRS 1.24Disclosure
Disclosure of comparative information
prepared under previous GAAP [abstract]
Disclosure of comparative information
prepared under previous GAAP [table]
IFRS 1.24Disclosure
Financial effect of transition from
previous GAAP to IFRSs [axis]
IFRS 1.24Disclosure
IFRSs [member]
IFRS 1.24Disclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Effect of transition to IFRSs
[member]
IFRS 1.24Disclosure
Disclosure of comparative information
prepared under previous GAAP [line items]
Equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Explanation of effect of transition on
reported financial position
IFRS 1.23Disclosure
Explanation of effect of transition on
reported financial performance
IFRS 1.23Disclosure
Explanation of effect of transition on
reported cash flows
IFRS 1.23Disclosure,
IFRS 1.25Disclosure
Description of reason why entity stopped
applying IFRSs
IFRS 1.23A aDisclosure
Description of reason why entity is
resuming application of IFRSs
IFRS 1.23A bDisclosure
Explanation of reasons why entity elected
to apply IFRSs as if it had never stopped applying IFRSs
IFRS 1.23BDisclosure
Explanation of fact that financial
statements for previous periods not presented
IFRS 1.28Disclosure
Explanation of cross-reference to interim
financial statement disclosures for first-time adopter
IFRS 1.33Disclosure
Disclosure of redesignated financial
assets and liabilities [text block]
IFRS 1.29Disclosure
Disclosure of redesignated financial
assets and liabilities [abstract]
Disclosure of redesignated financial
assets and liabilities [table]
IFRS 1.29Disclosure
Redesignation [axis]
IFRS 1.29Disclosure
Redesignated [member]
IFRS 1.29Disclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Redesignated amount [member]
IFRS 1.29Common
practice
Disclosure of redesignated financial
assets and liabilities [line items]
Redesignated financial asset as
available-for-sale
Redesignated financial asset as at fair
value through profit or loss
IFRS 1.29Disclosure
Redesignated financial liability as at
fair value through profit or loss
Description of redesignated financial
liabilities
Description of redesignated financial
assets
IFRS 1.29Disclosure
Disclosure of fair values of items used
as deemed cost [text block]
IFRS 1.30Disclosure
Disclosure of fair values of items used
as deemed cost [abstract]
Disclosure of fair values of items used
as deemed cost [table]
IFRS 1.30Disclosure
Fair value as deemed cost [axis]
IFRS 1.30Disclosure
Aggregate of fair values
[member]
IFRS 1.30 aDisclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Aggregate adjustment to carrying amounts
reported under previous GAAP [member]
IFRS 1.30 bDisclosure
Disclosure of fair values of items used
as deemed cost [line items]
Intangible asset fair value used as
deemed cost
IFRS 1.30Disclosure
Property, plant and equipment fair value
used as deemed cost
IFRS 1.30Disclosure
Investment property fair value used as
deemed cost
IFRS 1.30Disclosure
Right-of-use asset fair value used as
deemed cost
Effective
2019-01-01 IFRS 1.30Disclosure
Aggregate deemed cost of investments for
which deemed cost is previous GAAP carrying amount
IFRS 1.31 aDisclosure
Aggregate deemed cost of investments for
which deemed cost is fair value
IFRS 1.31 bDisclosure
Aggregate adjustment to carrying amounts
of investments reported under previous GAAP
IFRS 1.31 cDisclosure
Description of fact and basis on which
carrying amounts determined under previous GAAP were allocated if entity
uses exemption in IFRS 1.D8A(b)
IFRS 1.31ADisclosure
Description of fact and basis on which
carrying amounts were determined under previous GAAP if entity uses
exemption in IFRS 1.D8B
IFRS 1.31BDisclosure
Explanation of how and why entity had,
and ceased to have, functional currency for which reliable general price
index is not available and no exchangeability with stable
foreign currency exists
IFRS 1.31CDisclosure
Statement that comparative information
does not comply with IFRS 7 and IFRS 9
Description of basis used to prepare
comparative information that does not comply with IFRS 7 and IFRS
9
Disclosure of property, plant and
equipment [text block]
IAS 16 - DisclosureDisclosure
Disclosure of detailed information about
property, plant and equipment [text block]
IAS 16.73Disclosure
Disclosure of detailed information about
property, plant and equipment [abstract]
Disclosure of detailed information about
property, plant and equipment [table]
IAS 16.73Disclosure
Classes of property, plant and equipment
[axis]
IAS 16.73Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Land and buildings [member]
IAS 16.37 bExample
Land [member]
IAS 16.37 aExample
Buildings [member]
IAS 16.37Common
practice
Machinery [member]
IAS 16.37 cExample
Vehicles [member]
IAS 16.37Common
practice
Ships [member]
IAS 16.37 dExample
Aircraft [member]
IAS 16.37 eExample
Aircraft under finance lease
[member]
Expiry date
2019-01-01 IAS 16.37 eCommon
practice
Owned aircraft [member]
IAS 16.37 eCommon
practice
Motor vehicles [member]
IAS 16.37 fExample
Fixtures and fittings [member]
IAS 16.37 gExample
Office equipment [member]
IAS 16.37 hExample
Computer equipment [member]
IAS 16.37Common
practice
Communication and network equipment
[member]
IAS 16.37Common
practice
Network infrastructure [member]
IAS 16.37Common
practice
Bearer plants [member]
IAS 16.37 iExample
Tangible exploration and evaluation
assets [member]
IFRS 6.25Disclosure
Mining assets [member]
IAS 16.37Common
practice
Mining property [member]
IAS 16.37Common
practice
Oil and gas assets [member]
IAS 16.37Common
practice
Power generating assets
[member]
IAS 16.37Common
practice
Leasehold improvements [member]
IAS 16.37Common
practice
Property, plant and equipment under
operating leases [member]
Expiry date
2019-01-01 IAS 16.37Common practice
Construction in progress
[member]
IAS 16.37Common
practice
Owner-occupied property measured
using investment property fair value model [member]
Effective
2021-01-01 IAS 16.29BDisclosure
Other property, plant and equipment
[member]
IAS 16.37Common
practice
Property, plant and equipment by
operating lease status [axis]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment by
operating lease status [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment subject to
operating leases [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment not
subject to operating leases [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Disclosure of detailed information about
property, plant and equipment [line items]
Measurement bases, property, plant and
equipment
IAS 16.73 aDisclosure
Depreciation method, property, plant and
equipment
IAS 16.73 bDisclosure
Useful lives or depreciation rates,
property, plant and equipment
IAS 16.73 cDisclosure
Effective dates of revaluation, property,
plant and equipment
IAS 16.77 aDisclosure
Explanation of involvement of independent
valuer in revaluation, property, plant and equipment
IAS 16.77 bDisclosure
Reconciliation of changes in property,
plant and equipment [abstract]
Property, plant and equipment at
beginning of period
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Changes in property, plant and equipment
[abstract]
Additions other than through business
combinations, property, plant and equipment
IAS 16.73 e (i)Disclosure
Acquisitions through business
combinations, property, plant and equipment
IAS 16.73 e (iii)Disclosure
Increase (decrease) through net exchange
differences, property, plant and equipment
IAS 16.73 e (viii)Disclosure
Depreciation, property, plant and
equipment
IAS 16.75 aDisclosure,
IAS 16.73 e (vii)Disclosure
Impairment loss recognised in profit or
loss, property, plant and equipment
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure
Reversal of impairment loss recognised
in profit or loss, property, plant and equipment
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure
Revaluation increase (decrease),
property, plant and equipment
IAS 16.73 e (iv)Disclosure,
IAS 16.77 fDisclosure
Impairment loss recognised in other
comprehensive income, property, plant and equipment
IAS 16.73 e (iv)Disclosure
Reversal of impairment loss recognised
in other comprehensive income, property, plant and equipment
IAS 16.73 e (iv)Disclosure
Increase (decrease) through transfers
and other changes, property, plant and equipment [abstract]
Increase (decrease) through transfers,
property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through transfers
from (to) investment property, property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through transfers
from construction in progress, property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through other
changes, property, plant and equipment
IAS 16.73 e (ix)Disclosure
Total increase (decrease) through
transfers and other changes, property, plant and equipment
IAS 16.73 eCommon
practice
Disposals and retirements, property,
plant and equipment [abstract]
Disposals, property, plant and
equipment
IAS 16.73 e (ii)Disclosure
Retirements, property, plant and
equipment
IAS 16.73 eCommon
practice
Total disposals and retirements,
property, plant and equipment
IAS 16.73 eCommon
practice
Decrease through classified as held for
sale, property, plant and equipment
IAS 16.73 e (ii)Disclosure
Decrease through loss of control of
subsidiary, property, plant and equipment
IAS 16.73 eCommon
practice
Total increase (decrease) in property,
plant and equipment
IAS 16.73 eDisclosure
Property, plant and equipment at end of
period
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Additional information
[abstract]
Property, plant and equipment,
expenditures recognised in course of its construction
IAS 16.74 bDisclosure
Property, plant and equipment,
temporarily idle
IAS 16.79 aExample
Property, plant and equipment, gross
carrying amount of fully depreciated assets still in use
IAS 16.79 bExample
Property, plant and equipment, assets
retired from active use and not classified as held for sale
IAS 16.79 cExample
Property, plant and equipment,
revaluation [abstract]