Taxonomy Visualisation

Legend: Linkbase header

[861000] Notes - Analysis of other comprehensive income by item

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[861000] Notes - Analysis of other comprehensive income by item

The red background indicates that this presentation linkbase has been deleted.

[861000] Notes - Analysis of other comprehensive income by item

The blue background indicates that this presentation linkbase has neither been added nor deleted but the content of this linkbase might have changed.

Legend: Linkbase content

Green background: A concept has been added at this location in the presentation linkbase

Red background: A concept has been removed at this location in the presentation linkbase

Grey background: A concept is in the same location in the presentation linkbase in both taxonomy versions

Row underlined: The concept has been added to the taxonomy.

Row strike through: The concept has been removed to the taxonomy.

Partially underlined / strike through: The concept exists in old and new taxonomy. The underlined part has been added to the concept (e.g. label, reference, balance or period attribute). The strike through part has been removed from the concept.

Example

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

X _{instant, debit}

Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a

This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase

Revaluation surplus [member]

member

~~IAS 1 106~~, IAS 16 39, IFRS 1 IG10, IAS 1 108

This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.

Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

X _{duration, credit}

~~Effective 2010-07-01 IFRIC 19 11~~, IFRIC 19 11

The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".

~~Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale~~

X _{duration, credit}

~~IFRS 5 38~~

The concept has been removed from the taxonomy and also from this location in this linkbase.

Taxonomy Visualisation

[105000] Management commentary

Management commentary [text block]

text block

MC - Framework for the presentation of management commentary_Disclosure

Disclosure of nature of business [text block]

text block

MC 24 a_Disclosure

Disclosure of management's objectives and its strategies for meeting those objectives [text block]

text block

MC 24 b_Disclosure

Disclosure of entity's most significant resources, risks and relationships [text block]

text block

MC 24 c_Disclosure

Disclosure of results of operations and prospects [text block]

text block

MC 24 d_Disclosure

Disclosure of critical performance measures and indicators that management uses to evaluate entity's performance against stated objectives [text block]

text block

MC 24 e_Disclosure

[110000] General information about financial statements

Disclosure of general information about financial statements [text block]

text block

IAS 1.51_Disclosure

Name of reporting entity or other means of identification

text

IAS 1.51 a_Disclosure

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period

text

IAS 1.51 a_Disclosure

Description of nature of financial statements

text

Expiry date 2013-01-01 IAS 27.43 a_Disclosure, Expiry date 2013-01-01 IAS 27.42 a_Disclosure, Effective 2013-01-01 IAS 27.16 a_Disclosure, Effective 2013-01-01 IAS 27.17 a_Disclosure, IAS 1.51 b_Disclosure

Date of end of reporting period

yyyy-mm-dd

IAS 1.51 c_Disclosure

Period covered by financial statements

text

IAS 1.51 c_Disclosure

Description of presentation currency

text

IAS 21.53_Disclosure, IAS 1.51 d_Disclosure

Level of rounding used in financial statements

text

IAS 1.51 e_Disclosure

[210000] Statement of financial position, current/non-current

Statement of financial position [abstract]

Assets [abstract]

Non-current assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Investment property

X _{instant, debit}

IAS 40.76_Disclosure, IAS 40.79 d_Disclosure, IAS 1.54 b_Disclosure

Goodwill

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

Intangible assets other than goodwill

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IFRS 8.24 a_Disclosure, Effective 2013-01-01 IFRS 12.B16_Disclosure, IAS 1.54 e_Disclosure

Investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure

Trade and other non-current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Non-current inventories

X _{instant, debit}

IAS 1.54 g_Disclosure

Deferred tax assets

X _{instant, debit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Current tax assets, non-current

X _{instant, debit}

IAS 1.54 n_Disclosure

Other non-current financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other non-current non-financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

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

X _{instant, debit}

Expiry date 2013-01-01 IAS 39.37 a_Disclosure, Effective 2013-01-01 IFRS 9.3.2.23 a_Disclosure

Total non-current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure

Current assets [abstract]

Current inventories

X _{instant, debit}

IAS 1.68_Example, IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure

Trade and other current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Current tax assets, current

X _{instant, debit}

IAS 1.54 n_Disclosure

Current biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure

Other current financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other current non-financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Cash and cash equivalents

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

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

X _{instant, debit}

Expiry date 2013-01-01 IAS 39.37 a_Disclosure, Effective 2013-01-01 IFRS 9.3.2.23 a_Disclosure

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

X _{instant, debit}

IAS 1.66_Disclosure

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X _{instant, debit}

IAS 1.54 j_Disclosure

Total current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Total assets

X _{instant, debit}

IFRS 8.23_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 c_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

X _{instant, credit}

IAS 1.78 e_Example

Retained earnings

X _{instant, credit}

IAS 1.IG6_Example, IAS 1.78 e_Example

Share premium

X _{instant, credit}

IAS 1.78 e_Example

Treasury shares

(X) _{instant, debit}

IAS 1.78 e_Example, IAS 32.34_Disclosure

Other equity interest

X _{instant, credit}

IAS 1.78 e_Example

Other reserves

X _{instant, credit}

IAS 1.78 e_Example

Total equity attributable to owners of parent

X _{instant, credit}

IAS 1.54 r_Disclosure

Non-controlling interests

X _{instant, credit}

Effective 2013-01-01 IFRS 10.22_Disclosure, IAS 1.54 q_Disclosure, Effective 2013-01-01 IFRS 12.12 f_Disclosure, Expiry date 2013-01-01 IAS 27.27_Disclosure

Total equity

X _{instant, credit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IFRS 1.24 a_Disclosure, IFRS 1.32 a (i)_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, IAS 1.78 e_Disclosure

Liabilities [abstract]

Non-current liabilities [abstract]

Non-current provisions [abstract]

Non-current provisions for employee benefits

X _{instant, credit}

IAS 1.78 d_Disclosure

Other non-current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total non-current provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Trade and other non-current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Deferred tax liabilities

X _{instant, credit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Current tax liabilities, non-current

X _{instant, credit}

IAS 1.54 n_Disclosure

Other non-current financial liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B13 c_Disclosure, IAS 1.54 m_Disclosure

Other non-current non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Total non-current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (iv)_Disclosure, IAS 1.69_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Current liabilities [abstract]

Current provisions [abstract]

Current provisions for employee benefits

X _{instant, credit}

IAS 1.78 d_Disclosure

Other current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total current provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Trade and other current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Current tax liabilities, current

X _{instant, credit}

IAS 1.54 n_Disclosure

Other current financial liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B13 b_Disclosure, IAS 1.54 m_Disclosure

Other current non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

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

X _{instant, credit}

IAS 1.69_Disclosure

Liabilities included in disposal groups classified as held for sale

X _{instant, credit}

IAS 1.54 p_Disclosure, IFRS 5.38_Disclosure

Total current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Total liabilities

X _{instant, credit}

IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, IFRS 8.28 d_Disclosure

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

[220000] Statement of financial position, order of liquidity

Statement of financial position [abstract]

Assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Investment property

X _{instant, debit}

IAS 40.76_Disclosure, IAS 40.79 d_Disclosure, IAS 1.54 b_Disclosure

Goodwill

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

Intangible assets other than goodwill

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Other financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other non-financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Investments accounted for using equity method

X _{instant, debit}

IFRS 8.24 a_Disclosure, Effective 2013-01-01 IFRS 12.B16_Disclosure, IAS 1.54 e_Disclosure

Investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Biological assets

X _{instant, debit}

IAS 41.50_Disclosure, IAS 1.54 f_Disclosure

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X _{instant, debit}

IAS 1.54 j_Disclosure

Inventories

X _{instant, debit}

IAS 1.54 g_Disclosure

Current tax assets

X _{instant, debit}

IAS 1.54 n_Disclosure

Deferred tax assets

X _{instant, debit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Trade and other receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Cash and cash equivalents

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

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

X _{instant, debit}

Effective 2013-01-01 IFRS 9.3.2.23 a_Disclosure, Expiry date 2013-01-01 IAS 39.37 a_Disclosure

Total assets

X _{instant, debit}

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

X _{instant, credit}

IAS 1.78 e_Example

Retained earnings

X _{instant, credit}

IAS 1.IG6_Example, IAS 1.78 e_Example

Share premium

X _{instant, credit}

IAS 1.78 e_Example

Treasury shares

(X) _{instant, debit}

IAS 1.78 e_Example, IAS 32.34_Disclosure

Other equity interest

X _{instant, credit}

IAS 1.78 e_Example

Other reserves

X _{instant, credit}

IAS 1.78 e_Example

Total equity attributable to owners of parent

X _{instant, credit}

IAS 1.54 r_Disclosure

Non-controlling interests

X _{instant, credit}

Effective 2013-01-01 IFRS 10.22_Disclosure, IAS 1.54 q_Disclosure, Effective 2013-01-01 IFRS 12.12 f_Disclosure, Expiry date 2013-01-01 IAS 27.27_Disclosure

Total equity

X _{instant, credit}

Liabilities [abstract]

Trade and other payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Provisions [abstract]

Provisions for employee benefits

X _{instant, credit}

~~IAS 19.118_Disclosure,~~ IAS 1.78 d_Disclosure, Expiry date 2013-01-01 IAS 19.118_Disclosure

Other provisions

X _{instant, credit}

IAS 1.78 d_Disclosure, IAS 37.84 a_Disclosure

Total provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Other financial liabilities

X _{instant, credit}

IAS 1.54 m_Disclosure

Other non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Current tax liabilities

X _{instant, credit}

IAS 1.54 n_Disclosure

Deferred tax liabilities

X _{instant, credit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Liabilities included in disposal groups classified as held for sale

X _{instant, credit}

IAS 1.54 p_Disclosure, IFRS 5.38_Disclosure

Total liabilities

X _{instant, credit}

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

~~[310000] Income statement, by function of expense~~[310000] Statement of comprehensive income, profit or loss, by function of expense

~~Income statement [abstract]~~Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, IAS 1.102_Example, Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (v)_Disclosure, IAS 1.82 a_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IAS 1.103_Example, IFRS 8.28 a_Disclosure, IFRS 8.23 a_Disclosure, IFRS 8.34_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.33 a_Disclosure, IFRS 8.32_Disclosure, IAS 18.35 b_Disclosure

Cost of sales

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example

Gross profit

X _{duration, credit}

IAS 1.103_Example

Other income

X _{duration, credit}

IAS 26.35 b (iv)_Disclosure, IAS 1.103_Example, IAS 1.102_Example

Distribution costs

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example

Administrative expenses

(X) _{duration, debit}

IAS 1.103_Example, IAS 1.99_Disclosure, IAS 26.35 b (vi)_Disclosure

Other expense

(X) _{duration, debit}

IAS 1.103_Example, IAS 1.99_Disclosure, IAS 26.35 b (vii)_Disclosure

Other gains (losses)

X _{duration, credit}

IAS 1.103_{Common practice}, IAS 1.102_{Common practice}

Profit (loss) from operating activities

X _{duration, credit}

IAS 32.IE33_Example

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

X _{duration, credit}

IFRIC 17.15_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

Gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Finance income

X _{duration, credit}

IAS 1.85_{Common practice}

Finance costs

(X) _{duration, debit}

IAS 1.82 b_Disclosure

Share of profit (loss) of associates and joint ventures accounted for using equity method

X _{duration, credit}

IAS 1.82 c_Disclosure

Other income (expense) from subsidiaries, jointly controlled entities and associates

X _{duration, credit}

IAS 1.85_{Common practice}

Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value

X _{duration, credit}

Effective 2013-01-01 IAS 1.82 ca_Disclosure

Profit (loss) before tax

X _{duration, credit}

IFRS 8.28 b_Example, IAS 1.103_Example, IAS 1.102_Example, IFRS 8.23_Example

Tax income (expense)

(X) _{duration, debit}

Effective 2013-01-01 IFRS 12.B13 g_Disclosure, IAS 12.81 c (ii)_Disclosure, IAS 1.82 d_Disclosure, IAS 12.79_Disclosure, IAS 26.35 b (viii)_Disclosure, IFRS 8.23 h_Disclosure, IAS 12.81 c (i)_Disclosure

Profit (loss) from continuing operations

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B12 b (vi)_Disclosure, IFRS 8.28 b_Disclosure, ~~IAS 1.82 f_Disclosure,~~ IFRS 8.23_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B12 b (vii)_Disclosure, ~~IAS 1.82 e_Disclosure,~~ IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure

Profit (loss)

X _{duration, credit}

IFRS 1.24 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, ~~IAS 1.82 f_Disclosure~~, Effective 2012-07-01 IAS 1.81A a_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

X _{duration, credit}

~~IAS 1.83 a (ii)_Disclosure~~, Expiry date 2012-07-01 IAS 1.83 a (ii)_Disclosure, Effective 2012-07-01 IAS 1.81B a (ii)_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

Effective 2013-01-01 IFRS 12.12 e_Disclosure, ~~IAS 1.83 a (i)_Disclosure~~, Effective 2012-07-01 IAS 1.81B a (i)_Disclosure, Expiry date 2012-07-01 IAS 1.83 a (i)_Disclosure

Earnings per share [abstract]

Earnings per share [table]

table

IAS 33.66_Disclosure

Classes of ordinary shares [axis]

axis

IAS 33.66_Disclosure

Ordinary shares [member]

member [default]

IAS 33.66_Disclosure

Earnings per share [line items]

line items

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Basic earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total basic earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Diluted earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total diluted earnings (loss) per share

X.XX

IAS 33.66_Disclosure

~~[320000] Income statement, by nature of expense~~[320000] Statement of comprehensive income, profit or loss, by nature of expense

~~Income statement [abstract]~~Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

Other income

X _{duration, credit}

IAS 26.35 b (iv)_Disclosure, IAS 1.103_Example, IAS 1.102_Example

Increase (decrease) in inventories of finished goods and work in progress

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Other work performed by entity and capitalised

X _{duration, credit}

IAS 1.IG6_Example

Raw materials and consumables used

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Employee benefits expense

(X) _{duration, debit}

IAS 1.104_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure

Depreciation and amortisation expense

(X) _{duration, debit}

Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure, IAS 1.104_Disclosure

Reversal of impairment loss (impairment loss) recognised in profit or loss

(X) _{duration, debit}

IAS 1.99_Disclosure

Other expenses

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Other gains (losses)

X _{duration, credit}

IAS 1.103_{Common practice}, IAS 1.102_{Common practice}

Profit (loss) from operating activities

X _{duration, credit}

IAS 32.IE33_Example

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

X _{duration, credit}

IFRIC 17.15_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

Gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Finance income

X _{duration, credit}

IAS 1.85_{Common practice}

Finance costs

(X) _{duration, debit}

IAS 1.82 b_Disclosure

Share of profit (loss) of associates and joint ventures accounted for using equity method

X _{duration, credit}

IAS 1.82 c_Disclosure

Other income (expense) from subsidiaries, jointly controlled entities and associates

X _{duration, credit}

IAS 1.85_{Common practice}

Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value

X _{duration, credit}

Effective 2013-01-01 IAS 1.82 ca_Disclosure

Profit (loss) before tax

X _{duration, credit}

IFRS 8.28 b_Example, IAS 1.103_Example, IAS 1.102_Example, IFRS 8.23_Example

Tax income (expense)

(X) _{duration, debit}

Profit (loss) from continuing operations

X _{duration, credit}

Profit (loss) from discontinued operations

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B12 b (vii)_Disclosure, ~~IAS 1.82 e_Disclosure,~~ IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure

Profit (loss)

X _{duration, credit}

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

X _{duration, credit}

~~IAS 1.83 a (ii)_Disclosure~~, Expiry date 2012-07-01 IAS 1.83 a (ii)_Disclosure, Effective 2012-07-01 IAS 1.81B a (ii)_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

Effective 2013-01-01 IFRS 12.12 e_Disclosure, ~~IAS 1.83 a (i)_Disclosure~~, Effective 2012-07-01 IAS 1.81B a (i)_Disclosure, Expiry date 2012-07-01 IAS 1.83 a (i)_Disclosure

Earnings per share [abstract]

Earnings per share [table]

table

IAS 33.66_Disclosure

Classes of ordinary shares [axis]

axis

IAS 33.66_Disclosure

Ordinary shares [member]

member [default]

IAS 33.66_Disclosure

Earnings per share [line items]

line items

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Basic earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total basic earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Diluted earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total diluted earnings (loss) per share

X.XX

IAS 33.66_Disclosure

[410000] Statement of comprehensive income, OCI components presented net of tax

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

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

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, gains (losses) on revaluation

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

~~IAS 1.7_Disclosure,~~ ~~IAS 1.91 a_Disclosure,~~ ~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (i)_Disclosure~~, Expiry date 2013-01-01 IAS 1.7_Disclosure, Expiry date 2013-01-01 IAS 1.91 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A h (i)_Disclosure

Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

X _{duration, credit}

Effective 2013-01-01 IAS 1.91 a_Disclosure, Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A a_Disclosure

Total other comprehensive income that will not be reclassified to profit or loss, net of tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_Example

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

X _{duration, credit}

IAS 1.91 a_Disclosure

Reclassification adjustments on exchange differences on translation, net of tax

(X) _{duration, debit}

IAS 1.92_Disclosure, IAS 21.48_Disclosure

Other comprehensive income, net of tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure, Expiry date 2013-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on available-for-sale financial assets, net of tax

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 1.92_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Other comprehensive income, net of tax, available-for-sale financial assets

X _{duration, credit}

~~Expiry date 2013-01-01 IAS 1.82 g_Disclosure,~~ Expiry date 2013-01-01 IAS 1.91 a_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure, IFRS 7.23 c_Disclosure

Reclassification adjustments on cash flow hedges, net of tax

(X) _{duration, debit}

IFRS 7.23 d_Disclosure, IAS 1.92_Disclosure

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

(X) _{duration, debit}

IFRS 7.23 e_Disclosure

Other comprehensive income, net of tax, cash flow hedges

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Hedges of net investment in foreign operations [abstract]

Gains (losses) on hedges of net investments in foreign operations, net of tax

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 a_Disclosure

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, net of tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 a_Disclosure

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A b_Disclosure

Total other comprehensive income that will be reclassified to profit or loss, net of tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_Example

~~Other comprehensive income~~Total other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

Components of other comprehensive income, net of tax [abstract]

Other comprehensive income, net of tax, gains (losses) on revaluation

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

Hedges of net investment in foreign operations [abstract]

Gains (losses) on hedges of net investments in foreign operations, net of tax

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 a_Disclosure

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, net of tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

Cash flow hedges [abstract]

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

(X) _{duration, debit}

IFRS 7.23 e_Disclosure

Other comprehensive income, net of tax, cash flow hedges

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Reclassification adjustments on cash flow hedges, net of tax

(X) _{duration, debit}

IFRS 7.23 d_Disclosure, IAS 1.92_Disclosure

Gains (losses) on cash flow hedges, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure, IFRS 7.23 c_Disclosure

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

Exchange differences on translation [abstract]

Gains (losses) on exchange differences on translation, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure

Reclassification adjustments on exchange differences on translation, net of tax

(X) _{duration, debit}

IAS 1.92_Disclosure, IAS 21.48_Disclosure

Other comprehensive income, net of tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure, Expiry date 2013-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on available-for-sale financial assets, net of tax

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 1.92_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Other comprehensive income, net of tax, available-for-sale financial assets

X _{duration, credit}

~~Expiry date 2013-01-01 IAS 1.82 g_Disclosure,~~ Expiry date 2013-01-01 IAS 1.91 a_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 c_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 h_Disclosure~~, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

Total comprehensive income

X _{duration, credit}

~~IAS 1.82 i_Disclosure,~~ Effective 2013-01-01 IFRS 12.B12 b (ix)_Disclosure, IFRS 1.32 a (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.106 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 i_Disclosure, Effective 2012-07-01 IAS 1.81A c_Disclosure

Comprehensive income attributable to [abstract]

Comprehensive income, attributable to owners of parent

X _{duration, credit}

IAS 1.106 a_Disclosure, ~~IAS 1.83 b (ii)_Disclosure~~, Effective 2012-07-01 IAS 1.81B b (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.83 b (ii)_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

IAS 1.106 a_Disclosure, ~~IAS 1.83 b (i)_Disclosure~~, Effective 2012-07-01 IAS 1.81B b (i)_Disclosure, Expiry date 2012-07-01 IAS 1.83 b (i)_Disclosure

[420000] Statement of comprehensive income, OCI components presented before tax

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

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

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

Other comprehensive income, before tax, gains (losses) on revaluation

X _{duration, credit}

IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 b_Disclosure

Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

~~IAS 1.7_Disclosure,~~ ~~IAS 1.91 b_Disclosure,~~ ~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (i)_Disclosure~~, Expiry date 2013-01-01 IAS 1.7_Disclosure, Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IAS 19.120A h (i)_Disclosure

Other comprehensive income, before tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

X _{duration, credit}

Effective 2013-01-01 IAS 1.91 b_Disclosure, Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A a_Disclosure

Total other comprehensive income that will not be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_{Common 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

X _{duration, credit}

IAS 1.91 b_Disclosure

Reclassification adjustments on exchange differences on translation, before tax

(X) _{duration, debit}

IAS 21.48_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, before tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 b_Disclosure

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, before tax

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Reclassification adjustments on available-for-sale financial assets, before tax

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 1.92_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Other comprehensive income, before tax, available-for-sale financial assets

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure, ~~Expiry date 2013-01-01 IAS 1.82 g_Disclosure~~

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, before tax

X _{duration, credit}

IFRS 7.23 c_Disclosure, IAS 1.91 b_Disclosure

Reclassification adjustments on cash flow hedges, before tax

(X) _{duration, debit}

IFRS 7.23 d_Disclosure, IAS 1.92_Disclosure

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

(X) _{duration, debit}

IFRS 7.23 e_Disclosure

Other comprehensive income, before tax, cash flow hedges

X _{duration, credit}

IAS 1.91 b_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.7_Disclosure

Hedges of net investment in foreign operations [abstract]

Gains (losses) on hedges of net investments in foreign operations, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure, IAS 39.102 a_Disclosure

Reclassification adjustments on hedges of net investments in foreign operations, before tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, before tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 b_Disclosure, ~~IAS 1.82 g_Disclosure~~

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A b_Disclosure

Total other comprehensive income that will be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_{Common practice}

~~Other comprehensive income, before tax~~Total other comprehensive income, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]

Income tax relating to investments in equity instruments of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 1.90_Disclosure, Effective 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to changes in revaluation surplus of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to defined benefit plans of other comprehensive income

(X) _{duration, debit}

~~IAS 1.90_Disclosure,~~ ~~IAS 12.81 ab_Disclosure~~, Expiry date 2013-01-01 IAS 1.90_Disclosure, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income

(X) _{duration, debit}

~~IAS 12.81 ab_Disclosure,~~ ~~IAS 1.90_Disclosure~~, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to remeasurements of defined benefit plans of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 1.90_Disclosure, Effective 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 12.81 ab_Disclosure, Effective 2013-01-01 IAS 1.90_Disclosure

Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

(X) _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

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

(X) _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]

Income tax relating to exchange differences on translation of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to available-for-sale financial assets of other comprehensive income

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to cash flow hedges of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to hedges of net investments in foreign operations of other comprehensive income

(X) _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss

(X) _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

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

(X) _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

~~Other comprehensive income~~Total other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

Total comprehensive income

X _{duration, credit}

Comprehensive income attributable to [abstract]

Comprehensive income, attributable to owners of parent

X _{duration, credit}

IAS 1.106 a_Disclosure, ~~IAS 1.83 b (ii)_Disclosure~~, Effective 2012-07-01 IAS 1.81B b (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.83 b (ii)_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

IAS 1.106 a_Disclosure, ~~IAS 1.83 b (i)_Disclosure~~, Effective 2012-07-01 IAS 1.81B b (i)_Disclosure, Expiry date 2012-07-01 IAS 1.83 b (i)_Disclosure

Components of other comprehensive income, before tax [abstract]

Hedges of net investment in foreign operations [abstract]

Gains (losses) on hedges of net investments in foreign operations, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure, IAS 39.102 a_Disclosure

Other comprehensive income, before tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 b_Disclosure, ~~IAS 1.82 g_Disclosure~~

Reclassification adjustments on hedges of net investments in foreign operations, before tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Available-for-sale financial assets [abstract]

Other comprehensive income, before tax, available-for-sale financial assets

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure, ~~Expiry date 2013-01-01 IAS 1.82 g_Disclosure~~

Reclassification adjustments on available-for-sale financial assets, before tax

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 1.92_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Gains (losses) on remeasuring available-for-sale financial assets, before tax

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

Other comprehensive income, before tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

Exchange differences on translation [abstract]

Reclassification adjustments on exchange differences on translation, before tax

(X) _{duration, debit}

IAS 21.48_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, before tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 b_Disclosure

Gains (losses) on exchange differences on translation, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure

Cash flow hedges [abstract]

Other comprehensive income, before tax, cash flow hedges

X _{duration, credit}

IAS 1.91 b_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.7_Disclosure

Gains (losses) on cash flow hedges, before tax

X _{duration, credit}

IFRS 7.23 c_Disclosure, IAS 1.91 b_Disclosure

Reclassification adjustments on cash flow hedges, before tax

(X) _{duration, debit}

IFRS 7.23 d_Disclosure, IAS 1.92_Disclosure

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

(X) _{duration, debit}

IFRS 7.23 e_Disclosure

Other comprehensive income, before tax, gains (losses) on revaluation

X _{duration, credit}

IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 b_Disclosure

Other comprehensive income, before tax, gains (losses) from investments in equity instruments

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

X _{duration, credit}

~~IAS 1.82 h_Disclosure,~~ ~~IAS 1.91 a_Disclosure~~, IAS 1.91 b_Disclosure, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

~~Other comprehensive income, before tax~~Total other comprehensive income, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure

Income tax relating to components of other comprehensive income [abstract]

Income tax relating to hedges of net investments in foreign operations of other comprehensive income

(X) _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

Income tax relating to defined benefit plans of other comprehensive income

(X) _{duration, debit}

~~IAS 1.90_Disclosure,~~ ~~IAS 12.81 ab_Disclosure~~, Expiry date 2013-01-01 IAS 1.90_Disclosure, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to cash flow hedges of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Aggregated income tax relating to components of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 12.81 ab_Disclosure, Effective 2013-01-01 IAS 1.90_Disclosure

Income tax relating to changes in revaluation surplus of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to available-for-sale financial assets of other comprehensive income

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to exchange differences on translation of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income

(X) _{duration, debit}

~~IAS 12.81 ab_Disclosure,~~ ~~IAS 1.90_Disclosure~~, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to investments in equity instruments of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 1.90_Disclosure, Effective 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

(X) _{duration, debit}

IAS 1.90_Disclosure

~~Other comprehensive income~~Total other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

[510000] Statement of cash flows, direct method

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

X _{duration, debit}

IAS 7.14 a_Example

Receipts from royalties, fees, commissions and other revenue

X _{duration, debit}

IAS 7.14 b_Example

Receipts from contracts held for dealing or trading purposes

X _{duration, debit}

IAS 7.14 g_Example

Receipts from premiums and claims, annuities and other policy benefits

X _{duration, debit}

IAS 7.14 e_Example

Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale

X _{duration, debit}

IAS 7.14_Example

Other cash receipts from operating activities

X _{duration, debit}

IAS 7.14_Example

Classes of cash payments [abstract]

Payments to suppliers for goods and services

(X) _{duration, credit}

IAS 7.14 c_Example

Payments from contracts held for dealing or trading purpose

(X) _{duration, credit}

IAS 7.14 g_Example

Payments to and on behalf of employees

(X) _{duration, credit}

IAS 7.14 d_Example

Payments for premiums and claims, annuities and other policy benefits

(X) _{duration, credit}

IAS 7.14 e_Example

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

(X) _{duration, credit}

IAS 7.14_Example

Other cash payments from operating activities

(X) _{duration, credit}

IAS 7.14_Example

Net cash flows from (used in) operations

X _duration

IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Cash flows from losing control of subsidiaries or other businesses

X _{duration, debit}

IAS 7.39_Disclosure

Cash flows used in obtaining control of subsidiaries or other businesses

(X) _{duration, credit}

IAS 7.39_Disclosure

Other cash receipts from sales of equity or debt instruments of other entities

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire equity or debt instruments of other entities

(X) _{duration, credit}

IAS 7.16 c_Example

Other cash receipts from sales of interests in joint ventures

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire interests in joint ventures

(X) _{duration, credit}

IAS 7.16 c_Example

Proceeds from sales of property, plant and equipment

X _{duration, debit}

IAS 7.16 b_Example

Purchase of property, plant and equipment

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of intangible assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of intangible assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of other long-term assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of other long-term assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Cash advances and loans made to other parties

(X) _{duration, credit}

IAS 7.16 e_Example

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

X _{duration, debit}

IAS 7.16 f_Example

Cash payments for future contracts, forward contracts, option contracts and swap contracts

(X) _{duration, credit}

IAS 7.16 g_Example

Cash receipts from future contracts, forward contracts, option contracts and swap contracts

X _{duration, debit}

IAS 7.16 h_Example

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

X _{duration, debit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

(X) _{duration, credit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Proceeds from issuing shares

X _{duration, debit}

IAS 7.17 a_Example

Proceeds from issuing other equity instruments

X _{duration, debit}

IAS 7.17 a_Example

Payments to acquire or redeem entity's shares

(X) _{duration, credit}

IAS 7.17 b_Example

Payments of other equity instruments

(X) _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from borrowings

X _{duration, debit}

IAS 7.17 c_Example

Repayments of borrowings

(X) _{duration, credit}

IAS 7.17 d_Example

Payments of finance lease liabilities

(X) _{duration, credit}

IAS 7.17 e_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

X _{duration, debit}

IAS 7.45_Disclosure

Effect of exchange rate changes on cash and cash equivalents [abstract]

Effect of exchange rate changes on cash and cash equivalents

X _{duration, debit}

IAS 7.25_Disclosure, IAS 7.28_Disclosure

Net increase (decrease) in cash and cash equivalents

X _{duration, debit}

IAS 7.45_Disclosure

Cash and cash equivalents at beginning of period

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

[520000] Statement of cash flows, indirect method

Statement of cash flows [abstract]

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

Profit (loss)

X _{duration, credit}

Adjustments to reconcile profit (loss) [abstract]

Adjustments for income tax expense

X _{duration, debit}

IAS 7.35_Disclosure

Adjustments for finance costs

X _{duration, debit}

IAS 7.20 c_{Common practice}

Adjustments for decrease (increase) in inventories

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for decrease (increase) in trade accounts receivable

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for decrease (increase) in other operating receivables

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for increase (decrease) in trade accounts payable

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for increase (decrease) in other operating payables

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for depreciation and amortisation expense

X _{duration, debit}

IAS 7.20 b_{Common practice}

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

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for provisions

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for unrealised foreign exchange losses (gains)

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for share-based payments

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for fair value losses (gains)

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for undistributed profits of associates

(X) _{duration, credit}

IAS 7.20 b_{Common practice}

Other adjustments for non-cash items

X _{duration, debit}

IAS 7.20 b_{Common practice}

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

X _{duration, debit}

IAS 7.14_{Common practice}

Other adjustments for which cash effects are investing or financing cash flow

X _{duration, debit}

IAS 7.20 c_{Common practice}

Other adjustments to reconcile profit (loss)

X _{duration, debit}

IAS 7.20_Disclosure

Total adjustments to reconcile profit (loss)

X _{duration, debit}

IAS 7.20_Disclosure

Net cash flows from (used in) operations

X _duration

IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Cash flows from losing control of subsidiaries or other businesses

X _{duration, debit}

IAS 7.39_Disclosure

Cash flows used in obtaining control of subsidiaries or other businesses

(X) _{duration, credit}

IAS 7.39_Disclosure

Other cash receipts from sales of equity or debt instruments of other entities

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire equity or debt instruments of other entities

(X) _{duration, credit}

IAS 7.16 c_Example

Other cash receipts from sales of interests in joint ventures

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire interests in joint ventures

(X) _{duration, credit}

IAS 7.16 c_Example

Proceeds from sales of property, plant and equipment

X _{duration, debit}

IAS 7.16 b_Example

Purchase of property, plant and equipment

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of intangible assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of intangible assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of other long-term assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of other long-term assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Cash advances and loans made to other parties

(X) _{duration, credit}

IAS 7.16 e_Example

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

X _{duration, debit}

IAS 7.16 f_Example

Cash payments for future contracts, forward contracts, option contracts and swap contracts

(X) _{duration, credit}

IAS 7.16 g_Example

Cash receipts from future contracts, forward contracts, option contracts and swap contracts

X _{duration, debit}

IAS 7.16 h_Example

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

X _{duration, debit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

(X) _{duration, credit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Proceeds from issuing shares

X _{duration, debit}

IAS 7.17 a_Example

Proceeds from issuing other equity instruments

X _{duration, debit}

IAS 7.17 a_Example

Payments to acquire or redeem entity's shares

(X) _{duration, credit}

IAS 7.17 b_Example

Payments of other equity instruments

(X) _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from borrowings

X _{duration, debit}

IAS 7.17 c_Example

Repayments of borrowings

(X) _{duration, credit}

IAS 7.17 d_Example

Payments of finance lease liabilities

(X) _{duration, credit}

IAS 7.17 e_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

X _{duration, debit}

IAS 7.45_Disclosure

Effect of exchange rate changes on cash and cash equivalents [abstract]

Effect of exchange rate changes on cash and cash equivalents

X _{duration, debit}

IAS 7.25_Disclosure, IAS 7.28_Disclosure

Net increase (decrease) in cash and cash equivalents

X _{duration, debit}

IAS 7.45_Disclosure

Cash and cash equivalents at beginning of period

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

[610000] Statement of changes in equity

Statement of changes in equity [abstract]

Statement of changes in equity [table]

table

IAS 1.106_Disclosure

Components of equity [axis]

axis

IAS 1.106_Disclosure

Equity [member]

member [default]

IAS 1.106_Disclosure

Equity attributable to owners of parent [member]

member

IAS 1.106_Disclosure

Issued capital [member]

member

IAS 1.106_Disclosure

Share premium [member]

member

IAS 1.106_Disclosure

Treasury shares [member]

member

IAS 1.106_Disclosure

Other equity interest [member]

member

IAS 1.106_Disclosure

Other reserves [member]

member

IAS 1.106_Disclosure, IAS 1.79 b_Disclosure

Revaluation surplus [member]

member

IFRS 1.IG10_Disclosure, IAS 1.108_Example, IAS 16.39_Disclosure

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

IAS 1.108_Example

Reserve of hedges of net investment in foreign operations [member]

member

IAS 1.108_Example

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

member

Expiry date 2013-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

Effective 2013-01-01 IAS 1.108_Example

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

member

IFRS 5 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments [member]

member

IAS 1.108_Example

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

member

Effective 2013-01-01 IAS 1.108_Example

Reserve for catastrophe [member]

member

IFRS 4.IG58_Disclosure

Reserve for equalisation [member]

member

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features [member]

member

IFRS 4.IG22 f_Disclosure

Retained earnings [member]

member

IAS 1.106_Disclosure, IAS 1.108_Example

Non-controlling interests [member]

member

IAS 1.106_Disclosure

Retrospective application and retrospective restatement [axis]

axis

IAS 1.106 b_Disclosure, IAS 8.29 c (i)_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 8.49 b (i)_Disclosure

Currently stated [member]

member [default]

IAS 8.28 f (i)_Disclosure, IAS 8.29 c (i)_Disclosure, IAS 8.49 b (i)_Disclosure, IAS 1.106 b_Disclosure, IAS 1.20 d_{Common practice}

Previously stated [member]

member

IAS 8.28 f (i)_Disclosure, IAS 1.106 b_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]

member

IAS 1.106 b_Disclosure, IAS 8.49 b (i)_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 8.29 c (i)_Disclosure

Increase (decrease) due to changes in accounting policy [member]

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]

member

IAS 8.28 g_Disclosure, IAS 8.28 f (i)_Disclosure

Increase (decrease) due to voluntary changes in accounting policy [member]

member

IAS 8.29 c (i)_Disclosure, IAS 8.29 d_Disclosure

Increase (decrease) due to corrections of prior period errors [member]

member

IAS 8.49 c_Disclosure, IAS 8.49 b (i)_Disclosure

Statement of changes in equity [line items]

line items

Equity at beginning of period

X _{instant, credit}

Changes in equity [abstract]

Comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

Other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

Total comprehensive income

X _{duration, credit}

Issue of equity

X _{duration, credit}

IAS 1.106 d (iii)_Disclosure

Dividends recognised as distributions to owners

(X) _{duration, debit}

IAS 1.107_Disclosure

Increase through other contributions by owners

X _{duration, credit}

IAS 1.106 d (iii)_Disclosure

Decrease through other distributions to owners

(X) _{duration, debit}

IAS 1.106 d (iii)_Disclosure

Increase (decrease) through transfers and other changes, equity

X _{duration, credit}

IAS 1.106 d_Disclosure

Increase (decrease) through treasury share transactions

X _{duration, credit}

IAS 1.109_Disclosure

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control

X _{duration, credit}

IAS 1.106 d (iii)_Disclosure

Increase (decrease) through share-based payment transactions

X _{duration, credit}

IAS 1.106 d (iii)_Disclosure

Total increase (decrease) in equity

X _{duration, credit}

IAS 1.106 d_Disclosure

Equity at end of period

X _{instant, credit}

[710000] Statement of changes in net assets available for benefits

Statement of changes in net assets available for benefits [abstract]

Assets of benefit plan

X _{instant, debit}

IAS 26.35 a (i)_Disclosure

Description of basis of valuation of assets available for benefits

text

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

text

IAS 26.35 a (iii)_Disclosure

Explanation of details of any investment in employer

text

IAS 26.35 a (iv)_Disclosure

Liabilities other than actuarial present value of promised retirement benefits

X _{instant, credit}

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

X _{instant, credit}

IAS 26.35 a_Disclosure

Changes in net assets available for benefits [abstract]

Employer contributions

X _{duration, credit}

IAS 26.35 b (i)_Disclosure

Employee contributions

X _{duration, credit}

IAS 26.35 b (ii)_Disclosure

Investment income

X _{duration, credit}

IAS 26.35 b (iii)_Disclosure

Other income

X _{duration, credit}

IAS 26.35 b (iv)_Disclosure, IAS 1.103_Example, IAS 1.102_Example

Benefits paid or payable

(X) _{duration, debit}

IAS 26.35 b (v)_Disclosure

Administrative expenses

(X) _{duration, debit}

IAS 1.103_Example, IAS 1.99_Disclosure, IAS 26.35 b (vi)_Disclosure

Other expense

(X) _{duration, debit}

IAS 1.103_Example, IAS 1.99_Disclosure, IAS 26.35 b (vii)_Disclosure

Tax income (expense)

(X) _{duration, debit}

Profit (loss) on disposal of investments and changes in value of investments

X _{duration, credit}

IAS 26.35 b (ix)_Disclosure

Transfers from (to) other retirement benefit plans

X _{duration, credit}

IAS 26.35 b (x)_Disclosure

Total increase (decrease) in net assets available for benefits

X _{duration, credit}

IAS 26.35 b_Disclosure

Net assets available for benefits at end of period

X _{instant, credit}

IAS 26.35 a_Disclosure

Description of funding policy

text

IAS 26.35 c_Disclosure

Actuarial present value of promised retirement benefits

X _{instant, credit}

IAS 26.35 d_Disclosure

Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits

text

IAS 26.35 e_Disclosure

Description of retirement benefit plan

text

IAS 26.36_Disclosure

Names of employers and employee groups covered

text

IAS 26.36 a_Disclosure

Number of participants of retirement benefit plan receiving benefits

X.XX

IAS 26.36 b_Disclosure

Number of other participants of retirement benefit plan

X.XX

IAS 26.36 b_Disclosure

Description of type of retirement benefit plan

text

IAS 26.36 c_Disclosure

Explanation of whether participants contribute to retirement benefit plan

text

IAS 26.36 d_Disclosure

Description of retirement benefits promised to participants

text

IAS 26.36 e_Disclosure

Description of any retirement benefit plan termination terms

text

IAS 26.36 f_Disclosure

Explanation of changes in description of retirement benefit plan

text

IAS 26.36 g_Disclosure

[800100] Notes - Subclassifications of assets, liabilities and equities

Subclassifications of assets, liabilities and equities [abstract]

Property, plant and equipment [abstract]

Land and buildings [abstract]

Land

X _{instant, debit}

IAS 16.37 a_Example

Buildings

X _{instant, debit}

IAS 16.37_{Common practice}

Total land and buildings

X _{instant, debit}

IAS 16.37 b_Example

Machinery

X _{instant, debit}

IAS 16.37 c_Example

Vehicles [abstract]

Ships

X _{instant, debit}

IAS 16.37 d_Example

Aircraft

X _{instant, debit}

IAS 16.37 e_Example

Motor vehicles

X _{instant, debit}

IAS 16.37 f_Example

Total vehicles

X _{instant, debit}

IAS 16.37_{Common practice}

Fixtures and fittings

X _{instant, debit}

IAS 16.37 g_Example

Office equipment

X _{instant, debit}

IAS 16.37 h_Example

Tangible exploration and evaluation assets

X _{instant, debit}

IFRS 6.25_Disclosure

Construction in progress

X _{instant, debit}

IAS 16.37_{Common practice}

Other property, plant and equipment

X _{instant, debit}

IAS 16.37_{Common practice}

Total property, plant and equipment

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Intangible assets and goodwill [abstract]

Intangible assets other than goodwill [abstract]

Brand names

X _{instant, debit}

IAS 38.119 a_{Common practice}

Intangible exploration and evaluation assets

X _{instant, debit}

IAS 38.119_{Common practice}, IFRS 6.25_Disclosure

Mastheads and publishing titles

X _{instant, debit}

IAS 38.119 b_{Common practice}

Computer software

X _{instant, debit}

IAS 38.119 c_{Common practice}

Licences and franchises

X _{instant, debit}

IAS 38.119 d_{Common practice}

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

X _{instant, debit}

IAS 38.119 e_{Common practice}

Recipes, formulae, models, designs and prototypes

X _{instant, debit}

IAS 38.119 f_{Common practice}

Intangible assets under development

X _{instant, debit}

IAS 38.119 g_{Common practice}

Other intangible assets

X _{instant, debit}

IAS 38.119_{Common practice}

Total intangible assets other than goodwill

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Goodwill

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

Total intangible assets and goodwill

X _{instant, debit}

IAS 1.55_{Common practice}

Investments in subsidiaries, joint ventures and associates [abstract]

Investments in subsidiaries

X _{instant, debit}

Expiry date 2013-01-01 IAS 27.38_Disclosure, Effective 2013-01-01 IAS 27.10_Disclosure

Investments in joint ventures

X _{instant, debit}

Effective 2013-01-01 IAS 27.10_Disclosure, Expiry date 2013-01-01 IAS 27.38_Disclosure

Investments in associates

X _{instant, debit}

Effective 2013-01-01 IAS 27.10_Disclosure, Expiry date 2013-01-01 IAS 27.38_Disclosure

Total investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Trade and other non-current receivables [abstract]

Non-current trade receivables

X _{instant, debit}

IAS 1.78 b_Example

Non-current receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Non-current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Other non-current receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other non-current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Trade and other current receivables [abstract]

Current trade receivables

X _{instant, debit}

IAS 1.68_Example, IAS 1.78 b_Example

Current receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Other current receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Trade and other receivables [abstract]

Trade receivables

X _{instant, debit}

IAS 1.78 b_Example

Receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Prepayments

X _{instant, debit}

IAS 1.78 b_Example

Other receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

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

X _{instant, debit}

IFRS 7.8 a_Disclosure

Non-current financial assets at fair value through profit or loss, classified as held for trading

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 a_Disclosure

Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 a_Disclosure

Total non-current financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Non-current financial assets available-for-sale

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 d_Disclosure

Non-current held-to-maturity investments

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 b_Disclosure

Non-current loans and receivables

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 c_Disclosure

Non-current financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 h_Disclosure

Non-current financial assets at amortised cost

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 f_Disclosure

Total non-current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

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

X _{instant, debit}

IFRS 7.8 a_Disclosure

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

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 a_Disclosure

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

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 a_Disclosure

Total current financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Current financial assets available-for-sale

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 d_Disclosure

Current held-to-maturity investments

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 b_Disclosure

Current loans and receivables

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 c_Disclosure

Current financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 h_Disclosure

Current financial assets at amortised cost

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 f_Disclosure

Total current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

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

X _{instant, debit}

IFRS 7.8 a_Disclosure

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

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 a_Disclosure

Financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 a_Disclosure

Total financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Financial assets available-for-sale

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 b_Disclosure

Loans and receivables

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 c_Disclosure

Financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 h_Disclosure

Financial assets at amortised cost

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 f_Disclosure

Total financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

Classes of inventories [abstract]

Raw materials

X _{instant, debit}

IAS 2.37_{Common practice}

Merchandise

X _{instant, debit}

IAS 2.37_{Common practice}

Production supplies

X _{instant, debit}

IAS 2.37_{Common practice}

Work in progress

X _{instant, debit}

IAS 2.37_{Common practice}

Finished goods

X _{instant, debit}

IAS 2.37_{Common practice}

Other inventories

X _{instant, debit}

IAS 2.37_{Common practice}

Total current inventories

X _{instant, debit}

IAS 1.68_Example, IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure

Cash and cash equivalents [abstract]

Cash [abstract]

Cash on hand

X _{instant, debit}

IAS 7.45_{Common practice}

Balances with banks

X _{instant, debit}

IAS 7.45_{Common practice}

Other demand deposits

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash

X _{instant, debit}

IAS 7.45_{Common practice}

Cash equivalents [abstract]

Short-term deposits, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Short-term investments, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Other banking arrangements, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Other cash and cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash and cash equivalents

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

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

X _{instant, debit}

IFRS 5.38_Disclosure

Non-current assets or disposal groups classified as held for distribution to owners

X _{instant, debit}

IFRS 5.5A_Disclosure, IFRS 5.38_Disclosure

Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X _{instant, debit}

IAS 1.54 j_Disclosure

Classes of other provisions [abstract]

Warranty provision [abstract]

Non-current warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Current warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Total warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Restructuring provision [abstract]

Non-current restructuring provision

X _{instant, credit}

IAS 37.70_Example

Current restructuring provision

X _{instant, credit}

IAS 37.70_Example

Total restructuring provision

X _{instant, credit}

IAS 37.70_Example

Legal proceedings provision [abstract]

Non-current legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Current legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Total legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Refunds provision [abstract]

Non-current refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Current refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Total refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Onerous contracts provision [abstract]

Non-current onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Current onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Total onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Provision for decommissioning, restoration and rehabilitation costs [abstract]

Non-current provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Current provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Total provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Miscellaneous other provisions [abstract]

Non-current miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Current miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Total miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Other provisions [abstract]

Other non-current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Other current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total other provisions

X _{instant, credit}

IAS 1.78 d_Disclosure, IAS 37.84 a_Disclosure

Borrowings [abstract]

Non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

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

Current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Total current borrowings and current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Total borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Trade and other non-current payables [abstract]

Non-current trade payables

X _{instant, credit}

IAS 1.78_{Common practice}

Non-current payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income classified as non-current

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals classified as non-current

X _{instant, credit}

IAS 1.78_{Common practice}

Total trade and other non-current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Trade and other current payables [abstract]

Current trade payables

X _{instant, credit}

IAS 1.70_Example, IAS 1.78_{Common practice}

Current payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income classified as current

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals classified as current

X _{instant, credit}

IAS 1.78_{Common practice}

Total trade and other current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Trade and other payables [abstract]

Trade payables

X _{instant, credit}

IAS 1.78_{Common practice}

Payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals

X _{instant, credit}

IAS 1.78_{Common practice}

Total trade and other payables

X _{instant, credit}

IAS 1.54 k_Disclosure

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

X _{instant, credit}

IFRS 7.8 e_Disclosure

Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total non-current financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Non-current financial liabilities at amortised cost

X _{instant, credit}

Effective 2013-01-01 IFRS 7.8 g_Disclosure, Expiry date 2013-01-01 IFRS 7.8 f_Disclosure

Total non-current financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

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

X _{instant, credit}

IFRS 7.8 e_Disclosure

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

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total current financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Current financial liabilities at amortised cost

X _{instant, credit}

Effective 2013-01-01 IFRS 7.8 g_Disclosure, Expiry date 2013-01-01 IFRS 7.8 f_Disclosure

Total current financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

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

X _{instant, credit}

IFRS 7.8 e_Disclosure

Financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Financial liabilities at amortised cost

X _{instant, credit}

Effective 2013-01-01 IFRS 7.8 g_Disclosure, Expiry date 2013-01-01 IFRS 7.8 f_Disclosure

Total financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Other reserves [abstract]

Revaluation surplus

X _{instant, credit}

IAS 38.85_Disclosure, IAS 16.39_Disclosure

Reserve of exchange differences on translation

X _{instant, credit}

IAS 21.52 b_Disclosure

Reserve of cash flow hedges

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of hedges of net investment in foreign operations

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of gains and losses on remeasuring available-for-sale financial assets

X _{instant, credit}

Expiry date 2013-01-01 IAS 1.78 e_{Common practice}

Reserve of share-based payments

X _{instant, credit}

IAS 1.78 e_{Common practice}

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

X _{instant, credit}

IFRS 5 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of change in fair value of financial liability attributable to change in credit risk of liability

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve for catastrophe

X _{instant, credit}

IFRS 4.IG58_Disclosure

Reserve for equalisation

X _{instant, credit}

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features

X _{instant, credit}

IFRS 4.IG22 f_Disclosure

Total other reserves

X _{instant, credit}

IAS 1.78 e_Example

Net assets (liabilities) [abstract]

Assets

X _{instant, debit}

Liabilities

(X) _{instant, credit}

Net assets (liabilities)

X _{instant, debit}

IFRS 1.IG63_Example

[800200] Notes - Analysis of income and expense

Analysis of income and expense [abstract]

Revenue [abstract]

Revenue from sale of goods

X _{duration, credit}

IAS 18.35 b (i)_Disclosure

Revenue from rendering of services

X _{duration, credit}

IAS 18.35 b (ii)_Disclosure

Revenue from construction contracts

X _{duration, credit}

IAS 18.35 b_Disclosure, IAS 11.39 a_Disclosure, IFRIC 15.20 b_Disclosure

Royalty income

X _{duration, credit}

IAS 18.35 b (iv)_Disclosure

Interest income

X _{duration, credit}

IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 e_Disclosure, IAS 18.35 b (iii)_Disclosure, IFRS 8.23 c_Disclosure

Dividend income

X _{duration, credit}

IAS 18.35 b (v)_Disclosure

Other revenue

X _{duration, credit}

IAS 18.35 b_Disclosure

Total revenue

X _{duration, credit}

Revenue arising from exchanges of goods or services [abstract]

Revenue arising from exchanges of goods or services, sale of goods

X _{duration, credit}

IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, rendering of services

X _{duration, credit}

IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, construction contracts

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, royalties

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, interest

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, dividends

X _{duration, credit}

IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, other revenue

X _{duration, credit}

IAS 18.35 c_Disclosure

Total revenue arising from exchanges of goods or services

X _{duration, credit}

IAS 18.35 c_Disclosure

Material income and expense [abstract]

Write-downs (reversals of write-downs) of inventories [abstract]

Inventory write-down

X _{duration, debit}

IAS 2.36 e_Disclosure, IAS 1.98 a_Disclosure

Reversal of inventory write-down

(X) _{duration, credit}

IAS 2.36 f_Disclosure, IAS 1.98 a_Disclosure

Net write-downs (reversals of write-downs) of inventories

X _{duration, debit}

IAS 1.98 a_Disclosure

Write-downs (reversals of write-downs) of property, plant and equipment [abstract]

Impairment loss recognised in profit or loss, property, plant and equipment

X _duration

IAS 1.98 a_Disclosure, IAS 16.73 e (v)_Disclosure

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

(X) _duration

IAS 1.98 a_Disclosure, IAS 16.73 e (vi)_Disclosure

Net write-downs (reversals of write-downs) of property, plant and equipment

X _{duration, debit}

IAS 1.98 a_Disclosure

Expense of restructuring activities

X _{duration, debit}

IAS 1.98 b_Disclosure

Reversal of provisions for cost of restructuring

X _{duration, credit}

IAS 1.98 b_Disclosure

Gains (losses) on disposals of property, plant and equipment [abstract]

Gains on disposals of property, plant and equipment

X _{duration, credit}

IAS 1.98 c_Disclosure

Losses on disposals of property, plant and equipment

(X) _{duration, debit}

IAS 1.98 c_Disclosure

Net gains (losses) on disposals of property, plant and equipment

X _{duration, credit}

IAS 1.98 c_Disclosure

Gains (losses) on disposals of investments [abstract]

Gains on disposals of investments

X _{duration, credit}

IAS 1.98 d_Disclosure

Losses on disposals of investments

(X) _{duration, debit}

IAS 1.98 d_Disclosure

Net gains (losses) on disposals of investments

X _{duration, credit}

IAS 1.98 d_Disclosure

Gains (losses) on disposals of other non-current assets

X _{duration, credit}

IAS 1.98_Disclosure

Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

X _{duration, credit}

IFRIC 19.11_Disclosure

Expense (income) on discontinued operations

X _{duration, debit}

IAS 1.98 e_Disclosure

Gains (losses) on litigation settlements [abstract]

Gains on litigation settlements

X _{duration, credit}

IAS 1.98 f_Disclosure

Losses on litigation settlements

(X) _{duration, debit}

IAS 1.98 f_Disclosure

Net gains (losses) on litigation settlements

X _{duration, credit}

IAS 1.98 f_Disclosure

Other reversals of provisions

X _{duration, credit}

IAS 1.98 g_Disclosure

Income from continuing operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Income from discontinued operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Profit (loss) from continuing operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Profit (loss) from discontinued operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Gains (losses) from government grants

X _{duration, credit}

IAS 20.29_Example

Dividends classified as expense

X _{duration, debit}

IAS 32.40_Example

Research and development expense

X _{duration, debit}

IAS 38.126_Disclosure

Expenses by nature [abstract]

Raw materials and consumables used

X _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Classes of employee benefits expense [abstract]

Wages and salaries

X _{duration, debit}

~~IAS 19.8_{Common practice}~~, Effective 2013-01-01 IAS 19.9_{Common practice}, Expiry date 2013-01-01 IAS 19.8_{Common practice}

Social security contributions

X _{duration, debit}

~~IAS 19.8_{Common practice}~~, Effective 2013-01-01 IAS 19.9_{Common practice}, Expiry date 2013-01-01 IAS 19.8_{Common practice}

Other short-term employee benefits

X _{duration, debit}

~~IAS 19.8_{Common practice}~~, Expiry date 2013-01-01 IAS 19.8_{Common practice}, Effective 2013-01-01 IAS 19.9_{Common practice}

Post-employment benefit expense, defined contribution plans

X _{duration, debit}

~~IAS 19.46_Disclosure~~, Expiry date 2013-01-01 IAS 19.46_Disclosure, Effective 2013-01-01 IAS 19.53_Disclosure

Post-employment benefit expense, defined benefit plans

X _{duration, debit}

~~IAS 19.120A g_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g_Disclosure

Termination benefits expense

X _{duration, debit}

~~IAS 19.142_Disclosure~~, Expiry date 2013-01-01 IAS 19.142_Disclosure

Other long-term benefits

X _{duration, debit}

~~IAS 19.131_{Common practice}~~, Expiry date 2013-01-01 IAS 19.131_{Common practice}

Other employee expense

X _{duration, debit}

~~IAS 19.4_{Common practice}~~, Effective 2013-01-01 IAS 19.5_{Common practice}, Expiry date 2013-01-01 IAS 19.4_{Common practice}

Total employee benefits expense

X _{duration, debit}

IAS 1.104_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure

Depreciation and amortisation expense

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure, IAS 1.104_Disclosure

Impairment loss (reversal of impairment loss) recognised in profit or loss

X _{duration, debit}

IAS 1.99_Disclosure

Other expenses

X _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Total expenses, by nature

X _{duration, debit}

IAS 1.99_Disclosure

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A a_Disclosure

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A b_Disclosure

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 c_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 h_Disclosure~~, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A a_Disclosure

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

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A b_Disclosure

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

X _{duration, credit}

~~IAS 1.82 h_Disclosure,~~ ~~IAS 1.91 a_Disclosure~~, IAS 1.91 b_Disclosure, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

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

X _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

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

X _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, debit}

IAS 1.90_Disclosure

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

X _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss

X _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

Aggregated income tax relating to components of other comprehensive income

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

[810000] Notes - Corporate information and statement of IFRS compliance

Disclosure of notes and other explanatory information [text block]

text block

IAS 1.10 e_Disclosure

Name of reporting entity or other means of identification

text

IAS 1.51 a_Disclosure

Domicile of entity

text

IAS 1.138 a_Disclosure

Legal form of entity

text

IAS 1.138 a_Disclosure

Country of incorporation

text

IAS 1.138 a_Disclosure

Address of entity's registered office

text

IAS 1.138 a_Disclosure

Principal place of business

text

IAS 1.138 a_Disclosure

Description of nature of entity's operations and principal activities

text

IAS 1.138 b_Disclosure

Name of parent entity

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Name of ultimate parent of group

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Length of life of limited life entity

text

IAS 1.138 d_Disclosure

Statement of IFRS compliance

text

IAS 1.16_Disclosure, IAS 1.114 a_Disclosure

Management conclusion on fair presentation as consequence of departure

text

IAS 1.20 a_Disclosure

Explanation of departure from IFRS

text

IAS 1.20 b_Disclosure, IAS 1.20 c_Disclosure

Explanation of financial effect of departure from IFRS

text

IAS 1.20 d_Disclosure

Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework

text

IAS 1.23 a_Disclosure

Explanation of adjustments that would be necessary to achieve fair presentation

text

IAS 1.23 b_Disclosure

Description of uncertainties of entity's ability to continue as going concern

text

IAS 1.25_Disclosure

Explanation of fact and basis for preparation of financial statements when not going concern basis

text

IAS 1.25_Disclosure

Explanation of why entity not regarded as going concern

text

IAS 1.25_Disclosure

Description of reason for using longer or shorter reporting period

text

IAS 1.36 a_Disclosure

Description of fact that amounts presented in financial statements are not entirely comparable

text

IAS 1.36 b_Disclosure

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1.41_Disclosure

Disclosure of reclassifications or changes in presentation [abstract]

Disclosure of reclassifications or changes in presentation [table]

table

IAS 1.41_Disclosure

Reclassified items [axis]

axis

IAS 1.41_Disclosure

Reclassified items [member]

member [default]

IAS 1.41_Disclosure

Disclosure of reclassifications or changes in presentation [line items]

line items

Description of nature of reclassifications or changes in presentation

text

IAS 1.41 a_Disclosure

Amount of reclassifications or changes in presentation

X _duration

IAS 1.41 b_Disclosure

Description of reason for reclassifications or changes in presentation

text

IAS 1.41 c_Disclosure

Description of reason why reclassification of comparative amounts is impracticable

text

IAS 1.42 a_Disclosure

Description of nature of necessary adjustments to provide comparative information

text

IAS 1.42 b_Disclosure

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]

text block

IAS 1.61_Disclosure

table

IAS 1.61_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than one year [member]

member

IAS 17.31 b (i)_Disclosure, IAS 17.47 a (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

line items

Current inventories

X _{instant, debit}

IAS 1.68_Example, IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure

Current trade receivables

X _{instant, debit}

IAS 1.68_Example, IAS 1.78 b_Example

Current trade payables

X _{instant, credit}

IAS 1.70_Example, IAS 1.78_{Common practice}

Disclosure of summary of significant accounting policies [text block]

text block

IAS 1.114 b_Disclosure

Explanation of measurement bases used in preparing financial statements

text

IAS 1.117 a_Disclosure

Description of other accounting policies relevant to understanding of financial statements [text block]

text block

IAS 1.117 b_Disclosure

Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts

text

IAS 1.122_Disclosure

Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

text

IAS 1.125_Disclosure, IFRIC 14.10_Disclosure

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

text block

IAS 1.125_Disclosure

Disclosure of assets and liabilities with significant risk of material adjustment [abstract]

Disclosure of assets and liabilities with significant risk of material adjustment [table]

table

IAS 1.125_Disclosure

Assets and liabilities [axis]

axis

IAS 1.125_Disclosure

Assets and liabilities [member]

member [default]

IAS 1.125_Disclosure

Disclosure of assets and liabilities with significant risk of material adjustment [line items]

line items

Description of nature of assets with significant risk of material adjustments within next financial year

text

IAS 1.125 a_Disclosure

Description of nature of liabilities with significant risk of material adjustments within next financial year

text

IAS 1.125 a_Disclosure

Assets with significant risk of material adjustments within next financial year

X _{instant, debit}

IAS 1.125 b_Disclosure

Liabilities with significant risk of material adjustments within next financial year

X _{instant, credit}

IAS 1.125 b_Disclosure

Disclosure of objectives, policies and processes for managing capital [text block]

text block

IAS 1.134_Disclosure

Disclosure of objectives, policies and processes for managing capital [abstract]

Disclosure of objectives, policies and processes for managing capital [table]

table

IAS 1.136_Disclosure

Capital requirements [axis]

axis

IAS 1.136_Disclosure

Capital requirements [member]

member [default]

IAS 1.136_Disclosure

Disclosure of objectives, policies and processes for managing capital [line items]

line items

Qualitative information about entity's objectives policies and processes for managing capital

text

IAS 1.135 a_Disclosure

Summary quantitative data about what entity manages as capital

text

IAS 1.135 b_Disclosure

Description of changes in entity's objectives policies and processes for managing capital and what entity manages as capital

text

IAS 1.135 c_Disclosure

Information whether entity complied with any externally imposed capital requirements

text

IAS 1.135 d_Disclosure

Information about consequences of non-compliance with externally imposed capital requirements

text

IAS 1.135 e_Disclosure

Dividends recognised as distributions to owners per share

X.XX

IAS 1.107_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

X _duration

IAS 1.137 a_Disclosure, IAS 10.13_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

X.XX

IAS 1.137 a_Disclosure

Cumulative preference dividends not recognised

X _duration

IAS 1.137 b_Disclosure

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

text

IFRIC 17.17 a_Disclosure

Non-cash assets declared for distribution to owners before financial statements authorised for issue

X _{instant, debit}

IFRIC 17.17 b_Disclosure

Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value

X _{instant, debit}

IFRIC 17.17 c_Disclosure

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

text

IFRIC 17.17 c_Disclosure

Dividends payable, non-cash assets distributions

X _{instant, credit}

IFRIC 17.16 a_Disclosure

Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners

X _{duration, credit}

IFRIC 17.16 b_Disclosure

Equity reclassified into financial liabilities

X _duration

IAS 1.80A_Disclosure

Financial liabilities reclassified into equity

X _duration

IAS 1.80A_Disclosure

Description of timing and reason of reclassification between financial liabilities and equity

text

IAS 1.80A_Disclosure

[811000] Notes - Accounting policies, changes in accounting estimates and errors

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

text block

IAS 8 - Accounting policies_Disclosure

Description of initial application of standards or interpretations [text block]

text block

IAS 8.28_Disclosure

Description of voluntary change in accounting policy [text block]

text block

IAS 8.29_Disclosure

Explanation of new standards or interpretations not applied

text

IAS 8.30 a_Disclosure

Description of expected impact of initial application of new standards or interpretations [text block]

text block

IAS 8.30 b_Disclosure

Description of expected impact of initial application of new standards or interpretations [abstract]

Description of expected impact of initial application of new standards or interpretations [table]

table

IAS 8.30 b_Disclosure

New IFRSs [axis]

axis

IAS 8.30 b_Disclosure

New IFRSs [member]

member [default]

IAS 8.30 b_Disclosure

Description of expected impact of initial application of new standards or interpretations [line items]

line items

Title of new IFRS

text

IAS 8.31 a_Example

Description of nature of impending change in accounting policy

text

IAS 8.31 b_Example

Date by which application of IFRS is required

yyyy-mm-dd

IAS 8.31 c_Example

Date as at which entity plans to apply IFRS initially

yyyy-mm-dd

IAS 8.31 d_Example

Discussion of impact that initial application of IFRS is expected to have on financial statements

text

IAS 8.31 e (i)_Example

Description of fact that impact is not known or reasonably estimable

text

IAS 8.31 e (ii)_Example

Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy

text

IAS 8.28 h_Disclosure, IAS 8.29 e_Disclosure

Description of nature and amount of change in accounting estimate [text block]

text block

IAS 8.39_Disclosure

Description of fact that amount of change in accounting estimate is impracticable [text block]

text block

IAS 8.40_Disclosure

Description of nature of accounting errors in prior periods [text block]

text block

IAS 8.49 a_Disclosure

Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors

text

IAS 8.49 d_Disclosure

[813000] Notes - Interim financial reporting

Disclosure of interim financial reporting [text block]

text block

IAS 34 - Content of an interim financial report_Disclosure

Description of significant events and transactions

text

IAS 34.15_Disclosure

Description of accounting policies and methods of computation followed in interim financial statements [text block]

text block

IAS 34.16A a_Disclosure

Explanation of seasonality or cyclicality of interim operations

text

IAS 34.16A b_Disclosure

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

text

IAS 34.16A c_Disclosure

Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years

text

IAS 34.16A d_Disclosure

Explanation of issues, repurchases and repayments of debt and equity securities

text

IAS 34.16A e_Disclosure

Dividends paid, ordinary shares

X _{duration, debit}

IAS 34.16A f_Disclosure

Dividends paid, other shares

X _{duration, debit}

IAS 34.16A f_Disclosure

Dividends paid, ordinary shares per share

X.XX

IAS 34.16A f_Disclosure

Dividends paid, other shares per share

X.XX

IAS 34.16A f_Disclosure

Explanation of events after interim period that have not been reflected

text

IAS 34.16A h_Disclosure

Explanation of effect of changes in composition of entity during interim period

text

IAS 34.16A i_Disclosure

Description of compliance with IFRSs if applied for interim financial report

text

IAS 34.19_Disclosure

Description of nature and amount of change in estimate during final interim period

text

IAS 34.26_Disclosure

[815000] Notes - Events after reporting period

Disclosure of events after reporting period [text block]

text block

IAS 10 - Disclosure_Disclosure

Explanation of body of authorisation

text

IAS 10.17_Disclosure

Date of authorisation for issue of financial statements

yyyy-mm-dd

IAS 10.17_Disclosure

Explanation of fact that entity's owners or others have power to amend financial statements after issue

text

IAS 10.17_Disclosure

Disclosure of non-adjusting events after reporting period [text block]

text block

IAS 10.21_Disclosure

Disclosure of non-adjusting events after reporting period [abstract]

Disclosure of non-adjusting events after reporting period [table]

table

IAS 10.21_Disclosure

Non-adjusting events after reporting period [axis]

axis

IAS 10.21_Disclosure

Non-adjusting events after reporting period [member]

member [default]

IAS 10.21_Disclosure

Major business combination [member]

member

IAS 10.22 a_Example

Disposal of major subsidiary [member]

member

IAS 10.22 a_Example

Announcement of plan to discontinue operation [member]

member

IAS 10.22 b_Example

Major purchases of assets [member]

member

IAS 10.22 c_Example

Classification of assets as held for sale [member]

member

IAS 10.22 c_Example

Other disposals of assets [member]

member

IAS 10.22 c_Example

Expropriation of major assets by government [member]

member

IAS 10.22 c_Example

Destruction of major production plant [member]

member

IAS 10.22 d_Example

Announcing or commencing implementation of major restructuring [member]

member

IAS 10.22 e_Example

Major ordinary share transactions [member]

member

IAS 10.22 f_Example

Potential ordinary share transactions [member]

member

IAS 10.22 f_Example

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

member

IAS 10.22 g_Example

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

member

IAS 10.22 h_Example

Entering into significant commitments or contingent liabilities [member]

member

IAS 10.22 i_Example

Commencement of major litigation [member]

member

IAS 10.22 j_Example

Disclosure of non-adjusting events after reporting period [line items]

line items

Description of nature of non-adjusting event after reporting period

text

IAS 10.21 a_Disclosure

Explanation of financial effect of non-adjusting event after reporting period

text

IAS 10.21 b_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

X _duration

IAS 1.137 a_Disclosure, IAS 10.13_Disclosure

[816000] Notes - Hyperinflationary reporting

Disclosure of hyperinflationary reporting [text block]

text block

IAS 29 - Disclosures_Disclosure

Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

text

IAS 29.39 a_Disclosure

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

text

IAS 29.39 b_Disclosure

Description of identity of price index

text

IAS 29.39 c_Disclosure

Level of price index

X.XX

IAS 29.39 c_Disclosure

Price index movements

X.XX

IAS 29.39 c_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

[817000] Notes - Business combinations

Disclosure of business combinations [text block]

text block

IFRS 3 - Disclosures_Disclosure

Description of nature and financial effect of business combinations during period

text

IFRS 3.59 a_Disclosure

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

text

IFRS 3.59 b_Disclosure

Explanation of financial effect of adjustments related to business combinations

text

IFRS 3.61_Disclosure

Additional information about nature and financial effect of business combination

text

IFRS 3.63_Disclosure

Disclosure of detailed information about business combinations [text block]

text block

IFRS 3 - Disclosures (application of paragraphs 59 and 61)_Disclosure

Disclosure of detailed information about business combination [abstract]

Disclosure of detailed information about business combination [table]

table

IFRS 3.B64_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Disclosure of detailed information about business combination [line items]

line items

Name of acquiree

text

IFRS 3.B64 a_Disclosure

Description of acquiree

text

IFRS 3.B64 a_Disclosure

Date of acquisition

yyyy-mm-dd

IFRS 3.B64 b_Disclosure

Percentage of voting equity interests acquired

X.XX

IFRS 3.B64 c_Disclosure

Description of primary reasons for business combination

text

IFRS 3.B64 d_Disclosure

Description of how acquirer obtained control of acquiree

text

IFRS 3.B64 d_Disclosure

Description of factors that make up goodwill recognised

text

IFRS 3.B64 e_Disclosure

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

Cash transferred

X _{instant, credit}

IFRS 3.B64 f (i)_Disclosure

Other tangible or intangible assets transferred

X _{instant, credit}

IFRS 3.B64 f (ii)_Disclosure

Liabilities incurred

X _{instant, credit}

IFRS 3.B64 f (iii)_Disclosure

Equity interests of acquirer

X _{instant, credit}

IFRS 3.B64 f (iv)_Disclosure

Number of instruments or interests issued or issuable

X.XX

IFRS 3.B64 f (iv)_Disclosure

Description of method of measuring fair value of instruments or interests

text

IFRS 3.B64 f (iv)_Disclosure

Total consideration transferred, acquisition-date fair value

X _{instant, credit}

IFRS 3.B64 f_Disclosure

Contingent consideration arrangements and indemnification assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 g (i)_Disclosure

Description of arrangement for contingent consideration arrangements and indemnification assets

text

IFRS 3.B64 g (ii)_Disclosure

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

text

IFRS 3.B64 g (ii)_Disclosure

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

text

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

text

IFRS 3.B64 g (iii)_Disclosure

Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited

text

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

X _{instant, debit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Inventory recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_Example, IFRS 3.IE72_Example

Property, plant and equipment recognised as of acquisition date

X _{instant, debit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Identifiable intangible assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_Example, IFRS 3.IE72_Example

Financial liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Contingent liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Net identifiable assets acquired (liabilities assumed)

X _{instant, debit}

IFRS 3.B64 i_Example, IFRS 3.IE72_Example

Goodwill expected to be deductible for tax purposes

X _{instant, debit}

IFRS 3.B64 k_Disclosure

Gain recognised in bargain purchase transaction

X _{duration, credit}

IFRS 3.B64 n (i)_Disclosure

Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised

text

IFRS 3.B64 n (i)_Disclosure

Description of reasons why bargain purchase transaction resulted in gain

text

IFRS 3.B64 n (ii)_Disclosure

Non-controlling interest in acquiree recognised at acquisition date

X _{instant, credit}

IFRS 3.B64 o (i)_Disclosure

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

text

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

text

IFRS 3.B64 o (ii)_Disclosure

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

X _{instant, credit}

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

X _{duration, credit}

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

text

IFRS 3.B64 p (ii)_Disclosure

Revenue of acquiree since acquisition date

X _{duration, credit}

IFRS 3.B64 q (i)_Disclosure

Profit (loss) of acquiree since acquisition date

X _{duration, credit}

IFRS 3.B64 q (i)_Disclosure

Revenue of combined entity as if combination occurred at beginning of period

X _{duration, credit}

IFRS 3.B64 q (ii)_Disclosure

Profit (loss) of combined entity as if combination occurred at beginning of period

X _{duration, credit}

IFRS 3.B64 q (ii)_Disclosure

Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable

text

IFRS 3.B64 q_Disclosure

Description of reasons why initial accounting for business combination is incomplete

text

IFRS 3.B67 a (i)_Disclosure

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

text

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

text

IFRS 3.B67 a (iii)_Disclosure

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

X _duration

IFRS 3.B67 a (iii)_Disclosure

Explanation of any changes in recognised amounts of contingent consideration

text

IFRS 3.B67 b (i)_Disclosure

Explanation of any changes in range of outcomes (undiscounted) and reasons for those changes for contingent consideration

text

IFRS 3.B67 b (ii)_Disclosure

Description of valuation techniques and key model inputs used to measure contingent consideration

text

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

X _{duration, credit}

IFRS 3.B67 e_Disclosure

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

text

IFRS 3.B67 e_Disclosure

Disclosure of reconciliation of changes in goodwill [abstract]

Disclosure of reconciliation of changes in goodwill [table]

table

IFRS 3.B67 d_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

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

axis

IAS 40.79 d_Disclosure, IAS 41.54 f_Disclosure, IAS 38.118 c_Disclosure, IAS 40.79 c_Disclosure, IAS 16.73 e_Disclosure, IAS 40.76_Disclosure, IFRS 3.B67 d_Disclosure, IAS 38.118 e_Disclosure, IAS 16.73 d_Disclosure, IAS 41.50_Disclosure

Carrying amount [member]

member [default]

IFRS 3.B67 d_Disclosure, IAS 41.50_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 d_Disclosure, IAS 16.73 e_Disclosure

Gross carrying amount [member]

member

IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.75 b_Disclosure, IAS 16.73 d_Disclosure, IAS 41.54 f_Disclosure

Disclosure of reconciliation of changes in goodwill [line items]

line items

Reconciliation of changes in goodwill [abstract]

Goodwill at beginning of period

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

Changes in goodwill [abstract]

Additional recognition, goodwill

X _{duration, debit}

IFRS 3.B67 d (ii)_Disclosure

Subsequent recognition of deferred tax assets, goodwill

(X) _{duration, credit}

IFRS 3.B67 d (iii)_Disclosure

Decrease through classified as held for sale, goodwill

(X) _{duration, credit}

IFRS 3.B67 d (iv)_Disclosure

Goodwill derecognised without having previously been included in disposal group classified as held for sale

(X) _{duration, credit}

IFRS 3.B67 d (iv)_Disclosure

Impairment loss recognised in profit or loss, goodwill

(X) _duration

IFRS 3.B67 d (v)_Disclosure

Increase (decrease) through net exchange differences, goodwill

X _{duration, debit}

IFRS 3.B67 d (vi)_Disclosure

Increase (decrease) through other changes, goodwill

X _{duration, debit}

IFRS 3.B67 d (vii)_Disclosure

Total increase (decrease) in goodwill

X _{duration, debit}

IFRS 3.B67 d_Disclosure

Goodwill at end of period

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

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]

table

IFRS 3.B64 l_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]

axis

IFRS 3.B64 l_Disclosure

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]

member [default]

IFRS 3.B64 l_Disclosure

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]

line items

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

text

IFRS 3.B64 l_Disclosure, IFRS 3.B64 l (i)_Disclosure, IFRS 3.B64 m_Disclosure

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

text

IFRS 3.B64 l (ii)_Disclosure

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

X _duration

IFRS 3.B64 l (iii)_Disclosure

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

X _{duration, debit}

IFRS 3.B64 m_Disclosure

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

X _{duration, debit}

IFRS 3.B64 m_Disclosure

Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

X _{duration, debit}

IFRS 3.B64 m_Disclosure

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

text

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

text

IFRS 3.B64 m_Disclosure

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

text

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

text

IFRS 3.B64 m_Disclosure

Disclosure of acquired receivables [abstract]

Disclosure of acquired receivables [table]

table

IFRS 3.B64 h_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Classes of acquired receivables [axis]

axis

IFRS 3.B64 h_Disclosure

Classes of acquired receivables [member]

member [default]

IFRS 3.B64 h_Disclosure

Loans acquired in business combination [member]

member

IFRS 3.B64 h_Example

Direct finance leases acquired in business combination [member]

member

IFRS 3.B64 h_Example

Disclosure of acquired receivables [line items]

line items

Fair value of acquired receivables

X _{instant, debit}

IFRS 3.B64 h (i)_Disclosure

Gross contractual amounts receivable for acquired receivables

X _{instant, debit}

IFRS 3.B64 h (ii)_Disclosure

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

X _{instant, debit}

IFRS 3.B64 h (iii)_Disclosure

Disclosure of contingent liabilities in business combination [abstract]

Disclosure of contingent liabilities in business combination [table]

table

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Classes of contingent liabilities [axis]

axis

IFRS 3.B67 c_Disclosure, IAS 37.86_Disclosure

Contingent liabilities [member]

member [default]

IAS 37.88_Disclosure, IFRS 3.B67 c_Disclosure

Warranty contingent liability [member]

member

IAS 37.88_Example

Restructuring contingent liability [member]

member

IAS 37.88_Example

Legal proceedings contingent liability [member]

member

IAS 37.88_Example

Onerous contracts contingent liability [member]

member

IAS 37.88_Example

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

member

IAS 37.88_Example

Contingent liabilities related to joint ventures [member]

member

IAS 37.88_Example

Share of contingent liabilities of associates [member]

member

IAS 37.88_Example

Other contingent liabilities [member]

member

IAS 37.88_Example

Items of contingent liabilities [axis]

axis

IFRS 3.B64 j_Disclosure

Items of contingent liabilities [member]

member [default]

IFRS 3.B64 j_Disclosure

Disclosure of contingent liabilities in business combination [line items]

line items

Description of nature of obligation, contingent liabilities in business combination

text

IFRS 3.B64 j (i)_Disclosure, IFRS 3.B64 j_Disclosure, IFRS 3.B67 c_Disclosure

Description of expected timing of outflows, contingent liabilities in business combination

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j (i)_Disclosure, IFRS 3.B64 j_Disclosure

Description of major assumptions made concerning future events, contingent liabilities in business combination

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Asset recognised for expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Explanation of estimated financial effect, contingent liabilities in business combination

text

IFRS 3.B64 j (i)_Disclosure

Explanation of possibility of reimbursement, contingent liabilities in business combination

text

IFRS 3.B64 j (i)_Disclosure

Description of reasons why liability cannot be measured reliably

text

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

X _{instant, credit}

IFRS 3.B67 c_Disclosure

Changes in contingent liabilities recognised in business combination [abstract]

Additional liabilities, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Increase (decrease) in existing liabilities, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Settled liabilities, contingent liabilities recognised in business combination

(X) _{duration, debit}

IFRS 3.B67 c_Disclosure

Reversed unsettled liabilities, contingent liabilities recognised in business combination

(X) _{duration, debit}

IFRS 3.B67 c_Disclosure

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Total increase (decrease) in contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Contingent liabilities recognised in business combination at end of period

X _{instant, credit}

IFRS 3.B67 c_Disclosure

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

text

IFRS 3.B66_Disclosure

[818000] Notes - Related party

Disclosure of related party [text block]

text block

IAS 24 - Disclosures_Disclosure

Name of parent entity

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Name of ultimate parent of group

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Name of most senior parent entity producing publicly available financial statements

text

IAS 24.13_Disclosure

Explanation of relationships between parent and subsidiaries

text

IAS 24.13_Disclosure

Key management personnel compensation, short-term employee benefits

X _{duration, debit}

IAS 24.17 a_Disclosure

Key management personnel compensation, post-employment benefits

X _{duration, debit}

IAS 24.17 b_Disclosure

Key management personnel compensation, other long-term benefits

X _{duration, debit}

IAS 24.17 c_Disclosure

Key management personnel compensation, termination benefits

X _{duration, debit}

IAS 24.17 d_Disclosure

Key management personnel compensation, share-based payment

X _{duration, debit}

IAS 24.17 e_Disclosure

Key management personnel compensation

X _{duration, debit}

IAS 24.17_Disclosure

Disclosure of transactions between related parties [text block]

text block

IAS 24.18_Disclosure

Disclosure of transactions between related parties [abstract]

Disclosure of transactions between related parties [table]

table

IAS 24.19_Disclosure

Categories of related parties [axis]

axis

IAS 24.19_Disclosure

Related parties [member]

member [default]

IAS 24.19_Disclosure

Parent [member]

member

IAS 24.19 a_Disclosure

Joint control or significant influence [member]

member

IAS 24.19 b_Disclosure

Subsidiaries [member]

member

Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, IAS 24.19 c_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure

Associates [member]

member

Effective 2013-01-01 IAS 27.16 b_Disclosure, IAS 24.19 d_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Joint ventures where entity is venturer [member]

member

IAS 24.19 e_Disclosure

Key management personnel of entity or parent [member]

member

IAS 24.19 f_Disclosure

Other related parties [member]

member

IAS 24.19 g_Disclosure

Disclosure of transactions between related parties [line items]

line items

Description of transactions with related party

text

IAS 24.18_Disclosure

Description of nature of related party relationship

text

IAS 24.18_Disclosure

Related party transactions [abstract]

Purchases of goods, related party transactions

X _{duration, debit}

IAS 24.21 a_Example

Revenue from sale of goods, related party transactions

X _{duration, credit}

IAS 24.21 a_Example

Purchases of property and other assets, related party transactions

X _{duration, debit}

IAS 24.21 b_Example

Sales of property and other assets, related party transactions

X _{duration, credit}

IAS 24.21 b_Example

Services received, related party transactions

X _{duration, debit}

IAS 24.21 c_Example

Revenue from rendering of services, related party transactions

X _{duration, credit}

IAS 24.21 c_Example

Leases as lessor, related party transactions

X _duration

IAS 24.21 d_Example

Leases as lessee, related party transactions

X _duration

IAS 24.21 d_Example

Transfers of research and development from entity, related party transactions

X _duration

IAS 24.21 e_Example

Transfers of research and development to entity, related party transactions

X _duration

IAS 24.21 e_Example

Transfers under license agreements from entity, related party transactions

X _duration

IAS 24.21 f_Example

Transfers under license agreements to entity, related party transactions

X _duration

IAS 24.21 f_Example

Transfers under finance agreements from entity, related party transactions

X _duration

IAS 24.21 g_Example

Transfers under finance agreements to entity, related party transactions

X _duration

IAS 24.21 g_Example

Provision of guarantees or collateral by entity, related party transactions

X _duration

IAS 24.21 h_Example

Provision of guarantees or collateral to entity, related party transactions

X _duration

IAS 24.21 h_Example

Commitments made by entity, related party transactions

X _duration

IAS 24.21 i_Example

Commitments made on behalf of entity, related party transactions

X _duration

IAS 24.21 i_Example

Settlement of liabilities by entity on behalf of related party, related party transactions

X _duration

IAS 24.21 j_Example

Settlement of liabilities on behalf of entity by related party, related party transactions

X _duration

IAS 24.21 j_Example

Participation in defined benefit plan that shares risks between group entities, related party transactions

X _duration

IAS 24.22_Example

Outstanding balances for related party transactions [abstract]

Amounts payable, related party transactions

X _{instant, credit}

IAS 24.20_Disclosure, IAS 24.18 b_Disclosure

Amounts receivable, related party transactions

X _{instant, debit}

IAS 24.20_Disclosure, IAS 24.18 b_Disclosure

Outstanding commitments made by entity, related party transactions

X _{instant, credit}

IAS 24.18 b_Disclosure

Outstanding commitments made on behalf of entity, related party transactions

X _{instant, credit}

IAS 24.18 b_Disclosure

Explanation of terms and conditions of outstanding balances for related party transaction

text

IAS 24.18 b (i)_Disclosure

Explanation of details of guarantees given or received of outstanding balances for related party transaction

text

IAS 24.18 b (ii)_Disclosure

Provisions for doubtful debts related to outstanding balances of related party transaction

X _{instant, credit}

IAS 24.18 c_Disclosure

Expense recognised during period for bad and doubtful debts for related party transaction

X _{duration, debit}

IAS 24.18 d_Disclosure

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions

text

IAS 24.23_Disclosure

Explanation of whether entity applies exemption in IAS 24.25

text

IAS 24.26_Disclosure

Name of government and nature of relationship with government

text

IAS 24.26 a_Disclosure

Explanation of nature and amount of significant transactions

text

IAS 24.26 b (i)_Disclosure

Description of other transactions that are collectively significant

text

IAS 24.26 b (ii)_Disclosure

[819100] Notes - First time adoption

Disclosure of first time adoption [text block]

text block

IFRS 1 - Presentation and disclosure_Disclosure

Disclosure of comparative information prepared under previous GAAP [text block]

text block

IFRS 1.24_Disclosure

Disclosure of comparative information prepared under previous GAAP [abstract]

Disclosure of comparative information prepared under previous GAAP [table]

table

IFRS 1.24_Disclosure

Financial effect of transition from previous GAAP to IFRSs [axis]

axis

IFRS 1.24_Disclosure

IFRSs [member]

member [default]

IFRS 1.24_Disclosure

Previous GAAP [member]

member

IFRS 1.30_{Common practice}, IFRS 1.24_Disclosure, IFRS 1.29_Disclosure

Effect of transition to IFRSs [member]

member

IFRS 1.24_Disclosure

Disclosure of comparative information prepared under previous GAAP [line items]

line items

Equity

X _{instant, credit}

Comprehensive income

X _{duration, credit}

Profit (loss)

X _{duration, credit}

Explanation of effect of transition on reported financial position

text

IFRS 1.23_Disclosure

Explanation of effect of transition on reported financial performance

text

IFRS 1.23_Disclosure

Explanation of effect of transition on reported cash flows

text

IFRS 1.25_Disclosure, IFRS 1.23_Disclosure

Explanation of fact that financial statements for previous periods not presented

text

IFRS 1.28_Disclosure

Explanation of cross references to interim financial statement disclosures for first-time adopter

text

IFRS 1.33_Disclosure

Disclosure of redesignated financial assets and liabilities [text block]

text block

IFRS 1.29_Disclosure

Disclosure of redesignated financial assets and liabilities [abstract]

Disclosure of redesignated financial assets and liabilities [table]

table

IFRS 1.29_Disclosure

Redesignation [axis]

axis

IFRS 1.29_Disclosure

Redesignated [member]

member [default]

IFRS 1.29_Disclosure

Previous GAAP [member]

member

IFRS 1.30_{Common practice}, IFRS 1.24_Disclosure, IFRS 1.29_Disclosure

Redesignated amount [member]

member

IFRS 1.29_{Common practice}

Disclosure of redesignated financial assets and liabilities [line items]

line items

Redesignated financial asset as available-for-sale

X _{instant, debit}

Expiry date 2013-01-01 IFRS 1.29_Disclosure

Redesignated financial asset as at fair value through profit or loss

X _{instant, debit}

IFRS 1.29_Disclosure

Redesignated financial liability as at fair value through profit or loss

X _{instant, credit}

IFRS 1.29_Disclosure, Effective 2013-01-01 IFRS 1.29A_Disclosure

Description of redesignated financial liabilities

text

IFRS 1.29_Disclosure

Description of redesignated financial assets

text

IFRS 1.29_Disclosure

Disclosure of fair values of items used as deemed cost [text block]

text block

IFRS 1.30_Disclosure

Disclosure of fair values of items used as deemed cost [abstract]

Disclosure of fair values of items used as deemed cost [table]

table

IFRS 1.30_Disclosure

Fair value as deemed cost [axis]

axis

IFRS 1.30_Disclosure

Aggregate of fair values [member]

member [default]

IFRS 1.30 a_Disclosure

Previous GAAP [member]

member

IFRS 1.30_{Common practice}, IFRS 1.24_Disclosure, IFRS 1.29_Disclosure

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

member

IFRS 1.30 b_Disclosure

Disclosure of fair values of items used as deemed cost [line items]

line items

Intangible asset fair value used as deemed cost

X _{instant, debit}

IFRS 1.30_Disclosure

Property, plant and equipment fair value used as deemed cost

X _{instant, debit}

IFRS 1.30_Disclosure

Investment property fair value used as deemed cost

X _{instant, debit}

IFRS 1.30_Disclosure

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

X _{instant, debit}

IFRS 1.31 a_Disclosure

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

X _{instant, debit}

IFRS 1.31 b_Disclosure

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

X _{instant, debit}

IFRS 1.31 c_Disclosure

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

text

IFRS 1.31A_Disclosure

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

text

IFRS 1.31B_Disclosure

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

text

IFRS 1.31C_Disclosure

[822100] Notes - Property, plant and equipment

Disclosure of property, plant and equipment [text block]

text block

IAS 16 - Disclosure_Disclosure

Disclosure of detailed information about property, plant and equipment [text block]

text block

IAS 16.73_Disclosure

Disclosure of detailed information about property, plant and equipment [abstract]

Disclosure of detailed information about property, plant and equipment [table]

table

IAS 16.73_Disclosure

Classes of property, plant and equipment [axis]

axis

IAS 16.73_Disclosure

Property, plant and equipment [member]

member [default]

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Land and buildings [member]

member

IAS 16.37 b_Example

Land [member]

member

IAS 16.37 a_Example

Buildings [member]

member

IAS 16.37_{Common practice}

Machinery [member]

member

IAS 16.37 c_Example

Vehicles [member]

member

IAS 16.37_{Common practice}

Ships [member]

member

IAS 16.37 d_Example

Aircraft [member]

member

IAS 16.37 e_Example

Motor vehicles [member]

member

IAS 16.37 f_Example

Fixtures and fittings [member]

member

IAS 16.37 g_Example

Office equipment [member]

member

IAS 16.37 h_Example

Tangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Construction in progress [member]

member

IAS 16.37_{Common practice}

Other property, plant and equipment [member]

member

IAS 16.37_{Common practice}

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

axis

Carrying amount [member]

member [default]

IFRS 3.B67 d_Disclosure, IAS 41.50_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 d_Disclosure, IAS 16.73 e_Disclosure

Gross carrying amount [member]

member

IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.75 b_Disclosure, IAS 16.73 d_Disclosure, IAS 41.54 f_Disclosure

Disclosure of detailed information about property, plant and equipment [line items]

line items

Measurement bases, property, plant and equipment

text

IAS 16.73 a_Disclosure

Depreciation method, property, plant and equipment

text

IAS 16.73 b_Disclosure

Useful lives or depreciation rates, property, plant and equipment

text

IAS 16.73 c_Disclosure

Effective dates of revaluation, property, plant and equipment

text

IAS 16.77 a_Disclosure

Explanation of independent valuer used for revaluation, property, plant and equipment

text

IAS 16.77 b_Disclosure

Explanation of revaluation methods and assumptions, property, plant and equipment

text

Expiry date 2013-01-01 IAS 16.77 c_Disclosure

Reconciliation of changes in property, plant and equipment [abstract]

Property, plant and equipment at beginning of period

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Changes in property, plant and equipment [abstract]

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

X _{duration, debit}

IAS 16.73 e (i)_Disclosure

Acquisitions through business combinations, property, plant and equipment

X _{duration, debit}

IAS 16.73 e (iii)_Disclosure

Increase (decrease) through net exchange differences, property, plant and equipment

X _{duration, debit}

IAS 16.73 e (viii)_Disclosure

Depreciation, property, plant and equipment

(X) _duration

IAS 16.73 e (vii)_Disclosure, IAS 16.75 a_Disclosure

Impairment loss recognised in profit or loss, property, plant and equipment

(X) _duration

IAS 1.98 a_Disclosure, IAS 16.73 e (v)_Disclosure

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

X _duration

IAS 1.98 a_Disclosure, IAS 16.73 e (vi)_Disclosure

Revaluation increase (decrease), property, plant and equipment

X _{duration, debit}

IAS 16.73 e (iv)_Disclosure

Impairment loss recognised in other comprehensive income, property, plant and equipment

(X) _duration

IAS 16.73 e (iv)_Disclosure

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment

X _duration

IAS 16.73 e (iv)_Disclosure

Increase (decrease) through transfers and other changes, property, plant and equipment

X _{duration, debit}

IAS 16.73 e (ix)_Disclosure

Disposals, property, plant and equipment

(X) _{duration, credit}

IAS 16.73 e (ii)_Disclosure

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

(X) _{duration, credit}

IAS 16.73 e (ii)_Disclosure

Total increase (decrease) in property, plant and equipment

X _{duration, debit}

IAS 16.73 e_Disclosure

Property, plant and equipment at end of period

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Additional information [abstract]

Property, plant and equipment, expenditures recognised in course of its construction

X _{instant, debit}

IAS 16.74 b_Disclosure

Property, plant and equipment, temporarily idle

X _{instant, debit}

IAS 16.79 a_Example

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use

X _{instant, debit}

IAS 16.79 b_Example

Property, plant and equipment, carrying amount of assets retired from active use and not classified as held for sale

X _{instant, debit}

IAS 16.79 c_Example

Property, plant and equipment, revaluation [abstract]

Property, plant and equipment, carrying amount of revalued assets by active market prices

X _{instant, debit}

Expiry date 2013-01-01 IAS 16.77 d_Disclosure

Property, plant and equipment, carrying amount of revalued assets by estimations

X _{instant, debit}

Expiry date 2013-01-01 IAS 16.77 d_Disclosure

Property, plant and equipment, carrying amount of revalued assets

X _{instant, debit}

IAS 16.77_Disclosure

Property, plant and equipment, carrying amount at cost of revalued assets

X _{instant, debit}

IAS 16.77 e_Disclosure

Property, plant and equipment, revaluation surplus

X _{instant, credit}

IAS 16.77 f_Disclosure

Property, plant and equipment, restrictions on title

X _{instant, debit}

IAS 16.74 a_Disclosure

Description of existence of restrictions on title, property, plant and equipment

text

IAS 16.74 a_Disclosure

Property, plant and equipment, pledged as security

X _{instant, debit}

IAS 16.74 a_Disclosure

Contractual commitments for acquisition of property, plant and equipment

X _{instant, credit}

IAS 16.74 c_Disclosure

Compensation from third parties for items of property, plant and equipment

X _{duration, credit}

IAS 16.74 d_Disclosure

Fair value of property, plant and equipment materially different from carrying amount

X _{instant, debit}

IAS 16.79 d_Example

[822200] Notes - Exploration for and evaluation of mineral resources

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 - Disclosure_Disclosure

Description of accounting policy for exploration and evaluation expenditures [text block]

text block

IFRS 6.24 a_Disclosure

Assets arising from exploration for and evaluation of mineral resources

X _{instant, debit}

IFRS 6.24 b_Disclosure

Liabilities arising from exploration for and evaluation of mineral resources

X _{instant, credit}

IFRS 6.24 b_Disclosure

Income arising from exploration for and evaluation of mineral resources

X _{duration, credit}

IFRS 6.24 b_Disclosure

Expense arising from exploration for and evaluation of mineral resources

X _{duration, debit}

IFRS 6.24 b_Disclosure

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

X _{duration, debit}

IFRS 6.24 b_Disclosure

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

X _{duration, debit}

IFRS 6.24 b_Disclosure

[822390] Notes - Financial instruments

Disclosure of financial instruments [text block]

text block

IFRS 7 - Scope_Disclosure

Disclosure of detailed information about financial instruments [text block]

text block

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Disclosure of detailed information about financial instruments [abstract]

Disclosure of detailed information about financial instruments [table]

table

Expiry date 2013-01-01 IFRS 7.27B_Disclosure, IFRS 7.36_Disclosure

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Financial instruments [member]

member [default]

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Financial instruments at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Financial instruments at fair value [member]

member

IFRS 7.B2 a_Disclosure

Financial instruments outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of detailed information about financial instruments [line items]

line items

Description of methods and assumptions to determine fair value

text

Expiry date 2013-01-01 IFRS 7.27_Disclosure

Description of change in valuation technique and reasons for change

text

Expiry date 2013-01-01 IFRS 7.27_Disclosure

Financial instruments measured in Level 1 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

Financial instruments measured in Level 2 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

Financial instruments measured in Level 3 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

Significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B b_Disclosure

Significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B b_Disclosure

Description of reasons for significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy

text

Expiry date 2013-01-01 IFRS 7.27B b_Disclosure

Description of reasons for significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy

text

Expiry date 2013-01-01 IFRS 7.27B b_Disclosure

Gains (losses) recognised in profit or loss for financial instruments measured in Level 3 of fair value hierarchy

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.27B c (i)_Disclosure

Description of where gains (losses) on financial instruments measured in Level 3 of fair value hierarchy are presented in statement of comprehensive income or income statement

text

Expiry date 2013-01-01 IFRS 7.27B c (i)_Disclosure

Gains (losses) recognised in other comprehensive income for financial instruments measured in Level 3 of fair value hierarchy

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.27B c (ii)_Disclosure

Purchase of financial instruments measured in Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iii)_Disclosure

Sales of financial instruments measured in Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iii)_Disclosure

Issues of financial instruments measured in Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iii)_Disclosure

Settlements of financial instruments measured in Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iii)_Disclosure

Transfer of financial instruments into Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iv)_Disclosure

Transfer of financial instruments out of Level 3 of fair value hierarchy

X _duration

Expiry date 2013-01-01 IFRS 7.27B c (iv)_Disclosure

Description of reason for transfer of financial instruments into or out of Level 3 of fair value hierarchy

text

Expiry date 2013-01-01 IFRS 7.27B c (iv)_Disclosure

Description of significant transfer of financial instruments into Level 3 of fair value hierarchy

text

Expiry date 2013-01-01 IFRS 7.27B c (iv)_Disclosure

Description of significant transfer of financial instruments out of Level 3 of fair value hierarchy

text

Expiry date 2013-01-01 IFRS 7.27B c (iv)_Disclosure

Gains (losses) for period included in profit or loss for assets or liabilities held at end of reporting period

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.27B d_Disclosure

Description of where gains (losses) for assets or liabilities held at end of reporting period on fair value measurement are presented in statement of comprehensive income or income statement

text

Expiry date 2013-01-01 IFRS 7.27B d_Disclosure

Explanation of fact and effect of change to reasonably possible alternative assumption which would change fair value significantly

text

Expiry date 2013-01-01 IFRS 7.27B e_Disclosure

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

text block

IFRS 7.28 a_Disclosure

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

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

X _instant

IFRS 7.28 b_Disclosure

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

Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

(X) _duration

IFRS 7.IG14_Example

Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.28 b_Example

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

X _instant

IFRS 7.28 b_Disclosure

Description of conclusion why transaction price was not best evidence of fair value

text

Effective 2013-01-01 IFRS 7.28 c_Disclosure

Maximum exposure to credit risk

X _instant

IFRS 7.36 a_Disclosure

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

text

IFRS 7.36 b_Disclosure

Disclosure of financial assets [text block]

text block

IFRS 7.6_Disclosure

Disclosure of financial assets [abstract]

Disclosure of financial assets [table]

table

IFRS 7.6_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets [member]

member [default]

IAS 36.127_Example, IFRS 7.6_Disclosure

Financial assets at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Consumer loans [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets at fair value [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Equity investments [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of financial assets [line items]

line items

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

X _{instant, debit}

IFRS 7.8 a_Disclosure

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

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 a_Disclosure

Financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 a_Disclosure

Total financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Financial assets available-for-sale

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 b_Disclosure

Loans and receivables

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.8 c_Disclosure

Financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 h_Disclosure

Financial assets at amortised cost

X _{instant, debit}

Effective 2013-01-01 IFRS 7.8 f_Disclosure

Total financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

Financial assets, at fair value

X _{instant, debit}

IFRS 7.25_Disclosure

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

Allowance account for credit losses of financial assets at beginning of period

X _{instant, credit}

IFRS 7.16_Disclosure

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

Total increase (decrease) in allowance account for credit losses of financial assets

X _{duration, credit}

IFRS 7.16_Disclosure

Allowance account for credit losses of financial assets at end of period

X _{instant, credit}

IFRS 7.16_Disclosure

Impairment loss on financial assets

X _{duration, debit}

IFRS 7.20 e_Disclosure

Information about credit quality of neither past due nor impaired financial assets [text block]

text block

IFRS 7.36 c_Disclosure

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

text block

IFRS 7.IG23 a_Example

Description of rating agencies used

text

IFRS 7.IG24 b_Example

Rated credit exposures

X _instant

IFRS 7.IG24 c_Example

Unrated credit exposures

X _instant

IFRS 7.IG24 c_Example

Description of relationship between internal and external ratings

text

IFRS 7.IG24 d_Example, IFRS 7.IG25 c_Example

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

text block

IFRS 7.IG23 a_Example

Description of internal credit ratings process

text

IFRS 7.IG25 a_Example

Description of relationship between internal and external ratings

text

IFRS 7.IG24 d_Example, IFRS 7.IG25 c_Example

Description of nature of counterparty

text

IFRS 7.IG23 b_Example

Description of historical information about counterparty default rates

text

IFRS 7.IG23 c_Example

Description of other information used to assess credit quality

text

IFRS 7.IG23 d_Example

Financial assets previously designated at fair value through profit or loss but no longer so designated, first application of IFRS 9

X _{instant, debit}

Effective 2013-01-01 IFRS 7.44I c_Disclosure

Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, first application of IFRS 9

X _{instant, debit}

Effective 2013-01-01 IFRS 7.44I c_Disclosure

Financial assets previously designated at fair value through profit or loss reclassified voluntarily, first application of IFRS 9

X _{instant, debit}

Effective 2013-01-01 IFRS 7.44I c_Disclosure

Disclosure of external credit exposures [text block]

text block

IFRS 7.IG24_Example

Disclosure of external credit exposures [abstract]

Disclosure of external credit exposures [table]

table

IFRS 7.IG24_Example

External credit grades [axis]

axis

IFRS 7.IG24 a_Example

External credit grades [member]

member [default]

IFRS 7.IG24 a_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets [member]

member [default]

IAS 36.127_Example, IFRS 7.6_Disclosure

Financial assets at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Consumer loans [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets at fair value [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Equity investments [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of external credit exposures [line items]

line items

Credit exposure

X _instant

IFRS 7.IG24 a_Example, IFRS 7.IG25 b_Example

Disclosure of internal credit exposures [text block]

text block

IFRS 7.IG25_Example

Disclosure of internal credit exposures [abstract]

Disclosure of internal credit exposures [table]

table

IFRS 7.IG25_Example

Internal credit grades [axis]

axis

IFRS 7.IG25 b_Example

Internal credit grades [member]

member [default]

IFRS 7.IG25 b_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets [member]

member [default]

IAS 36.127_Example, IFRS 7.6_Disclosure

Financial assets at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Consumer loans [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets at fair value [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Equity investments [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of internal credit exposures [line items]

line items

Credit exposure

X _instant

IFRS 7.IG24 a_Example, IFRS 7.IG25 b_Example

Disclosure of financial liabilities [text block]

text block

IFRS 7.6_Disclosure

Disclosure of financial liabilities [abstract]

Disclosure of financial liabilities [table]

table

IFRS 7.6_Disclosure

Classes of financial liabilities [axis]

axis

IFRS 7.6_Disclosure

Financial liabilities [member]

member [default]

IFRS 7.6_Disclosure

Financial liabilities at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Financial liabilities at fair value [member]

member

IFRS 7.B2 a_Disclosure

Financial liabilities outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of financial liabilities [line items]

line items

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

X _{instant, credit}

IFRS 7.8 e_Disclosure

Financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Financial liabilities at amortised cost

X _{instant, credit}

Effective 2013-01-01 IFRS 7.8 g_Disclosure, Expiry date 2013-01-01 IFRS 7.8 f_Disclosure

Total financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Financial liabilities, at fair value

X _{instant, credit}

IFRS 7.25_Disclosure

Designated loans or receivables at fair value through profit or loss [abstract]

Maximum exposure to credit risk of loans or receivables

X _instant

Expiry date 2013-01-01 IFRS 7.9 a_Disclosure

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

X _instant

Expiry date 2013-01-01 IFRS 7.9 b_Disclosure

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

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.9 c_Disclosure

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

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.9 c_Disclosure

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

X _duration

Expiry date 2013-01-01 IFRS 7.9 d_Disclosure

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

X _instant

Expiry date 2013-01-01 IFRS 7.9 d_Disclosure

Financial assets designated as measured at fair value [abstract]

Maximum exposure to credit risk of financial assets

X _instant

Effective 2013-01-01 IFRS 7.9 a_Disclosure

Amount by which financial assets related credit derivatives or similar instruments mitigate maximum exposure to credit risk

X _instant

Effective 2013-01-01 IFRS 7.9 b_Disclosure

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

X _{duration, debit}

Effective 2013-01-01 IFRS 7.9 c_Disclosure

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

X _{instant, debit}

Effective 2013-01-01 IFRS 7.9 c_Disclosure

Increase (decrease) in fair value of financial assets related credit derivatives or similar instruments

X _duration

Effective 2013-01-01 IFRS 7.9 d_Disclosure

Accumulated increase (decrease) in fair value of financial assets related credit derivatives or similar instruments

X _instant

Effective 2013-01-01 IFRS 7.9 d_Disclosure

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

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

X _{duration, credit}

Effective 2013-01-01 IFRS 7.10A a_Disclosure, Expiry date 2013-01-01 IFRS 7.10 a_Disclosure

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

X _{instant, credit}

IFRS 7.10 a_Disclosure, Effective 2013-01-01 IFRS 7.10A a_Disclosure

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

X _instant

IFRS 7.10 b_Disclosure, Effective 2013-01-01 IFRS 7.10A b_Disclosure

Transfers of cumulative gain (loss) within equity

X _duration

Effective 2013-01-01 IFRS 7.10 c_Disclosure

Description of reasons for transfers of cumulative gain (loss) within equity

text

Effective 2013-01-01 IFRS 7.10 c_Disclosure

Amount presented in other comprehensive income realised at derecognition

X _duration

Effective 2013-01-01 IFRS 7.10 d_Disclosure

Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk

text

IFRS 7.11 a_Disclosure

Description of reasons and factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

text

IFRS 7.11 b_Disclosure

Description of methodology used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

text

Effective 2013-01-01 IFRS 7.11 c_Disclosure

Description of investments in equity designated as measured at fair through other comprehensive income

text

Effective 2013-01-01 IFRS 7.11A a_Disclosure

Description of reason for using presentation alternative

text

Effective 2013-01-01 IFRS 7.11A b_Disclosure

Disclosure of fair value of investment in equity instruments designated as measured at fair value through other comprehensive income [text block]

text block

Effective 2013-01-01 IFRS 7.11A c_Disclosure

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [abstract]

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [table]

table

Effective 2013-01-01 IFRS 7.11A c_Disclosure

Investments in equity instruments measured at fair value through other comprehensive income [axis]

axis

IFRS 7.11A c_Disclosure

Investments in equity instruments measured at fair value through other comprehensive income [member]

member [default]

IFRS 7.11A c_Disclosure

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [line items]

line items

Fair value of investments in equity instruments designated as measured at fair value through other comprehensive income

X _{instant, debit}

Effective 2013-01-01 IFRS 7.11A c_Disclosure

Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income, held at end of reporting period

X _{duration, credit}

Effective 2013-01-01 IFRS 7.11A d_Disclosure

Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income, derecognised during period

X _{duration, credit}

Effective 2013-01-01 IFRS 7.11A d_Disclosure

Explanation of transfers of cumulative gain or loss within equity of investments in equity designated as measured at fair value through other comprehensive income

text

Effective 2013-01-01 IFRS 7.11A e_Disclosure

Description of reason for disposing of investments in equity instruments measured at fair value through other comprehensive income

text

Effective 2013-01-01 IFRS 7.11B a_Disclosure

Fair value of investments in equity instruments measured at fair value through other comprehensive income at date of derecognition

X _{instant, debit}

Effective 2013-01-01 IFRS 7.11B b_Disclosure

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

X _{duration, credit}

Effective 2013-01-01 IFRS 7.11B c_Disclosure

Reclassification out of financial assets at fair value through profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A a_Disclosure, Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification into financial assets at fair value through profit or loss

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification out of available-for-sale financial assets

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A a_Disclosure, Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification into available-for-sale financial assets

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification out of held-to-maturity investments

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification into held-to-maturity investments

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification out of loans and receivables

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Reclassification into loans and receivables

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12_Disclosure

Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.12A b_Disclosure

Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.12A b_Disclosure

Financial assets reclassified out of available-for-sale financial assets, carrying amount

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.12A b_Disclosure

Financial assets reclassified out of available-for-sale financial assets, at fair value

X _{instant, debit}

Expiry date 2013-01-01 IFRS 7.12A b_Disclosure

Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

text

Expiry date 2013-01-01 IFRS 7.12A c_Disclosure

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A d_Disclosure

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A d_Disclosure

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Income on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Expenses on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12A e_Disclosure

Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss

X.XX

Expiry date 2013-01-01 IFRS 7.12A f_Disclosure

Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12A f_Disclosure

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

X.XX

Expiry date 2013-01-01 IFRS 7.12A f_Disclosure

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

X _{duration, debit}

Expiry date 2013-01-01 IFRS 7.12A f_Disclosure

Description of date of reclassification of financial assets due to change in business model

text

Effective 2013-01-01 IFRS 7.12B a_Disclosure

Explanation of change in business model for managing financial assets

text

Effective 2013-01-01 IFRS 7.12B b_Disclosure

Description of effect of changing business model for managing financial assets on financial statements

text

Effective 2013-01-01 IFRS 7.12B b_Disclosure

Reclassification of financial assets out of measured at amortised cost into measured at fair value

X _duration

Effective 2013-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at fair value into measured at amortised cost

X _duration

Effective 2013-01-01 IFRS 7.12B c_Disclosure

Effective interest rate determined on date of reclassification

X.XX

Effective 2013-01-01 IFRS 7.12C a_Disclosure

Interest income (expense) recognised for assets reclassified into measured at amortised cost

X _{duration, credit}

Effective 2013-01-01 IFRS 7.12C b_Disclosure

Fair value of financial assets reclassified as measured at amortised cost

X _{instant, debit}

Effective 2013-01-01 IFRS 7.12D a_Disclosure

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified

X _{duration, credit}

Effective 2013-01-01 IFRS 7.12D b_Disclosure

Financial assets pledged as collateral for liabilities or contingent liabilities

X _{instant, debit}

IFRS 7.14 a_Disclosure

Description of term and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

text

IFRS 7.14 b_Disclosure

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

X _{instant, debit}

IFRS 7.15 a_Disclosure

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

X _{instant, debit}

IFRS 7.15 b_Disclosure

Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral

text

IFRS 7.15 b_Disclosure

Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral

text

IFRS 7.15 c_Disclosure

Description of compound financial instruments with multiple embedded derivatives

text

IFRS 7.17_Disclosure

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

text

IFRS 7.18 a_Disclosure

Loans payable in default

X _{instant, credit}

IFRS 7.18 b_Disclosure

Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

text

IFRS 7.18 c_Disclosure

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

text

IFRS 7.19_Disclosure

Loans payable in breach which permitted lender to demand accelerated repayment

X _{instant, credit}

IFRS 7.19_Disclosure

Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

text

IFRS 7.19_Disclosure

Income, expense, gains or losses of financial instruments [abstract]

Gains (losses) on financial instruments [abstract]

Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (i)_Disclosure

Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20 a (i)_Disclosure

Total gains (losses) on financial assets at fair value through profit or loss

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Total gains (losses) on financial liabilities at fair value through profit or loss

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) on held-to-maturity investments

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (iii)_Disclosure

Gains (losses) on loans and receivables

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (iv)_Disclosure

Gains (losses) on available-for-sale financial assets

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Gains (losses) on remeasuring available-for-sale financial assets, before tax

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.91 b_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Reclassification adjustments on available-for-sale financial assets, before tax

X _{duration, debit}

Expiry date 2013-01-01 IAS 1.92_Disclosure, Expiry date 2013-01-01 IFRS 7.20 a (ii)_Disclosure

Gains (losses) on financial liabilities at amortised cost

X _{duration, credit}

IFRS 7.20 a (v)_Disclosure

Gains (losses) on financial assets at amortised cost

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20 a (vi)_Disclosure

Gains (losses) on financial assets at fair value through other comprehensive income

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20 a (vii)_Disclosure

Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]

Interest income for financial assets not at fair value through profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 b_Disclosure

Interest expense for financial liabilities not at fair value through profit or loss

X _{duration, debit}

IFRS 7.20 b_Disclosure

Interest income for financial assets measured at amortised cost

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20 b_Disclosure

Fee income and expense [abstract]

Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss

X _{duration, credit}

Expiry date 2013-01-01 IFRS 7.20 c (i)_Disclosure

Fee income (expense) arising from trust and fiduciary activities

X _{duration, credit}

IFRS 7.20 c (ii)_Disclosure

Fee income arising from financial assets measured at amortised cost

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20 c (i)_Disclosure

Fee expense arising from financial liabilities not at fair value through profit or loss

X _{duration, debit}

Effective 2013-01-01 IFRS 7.20 c (i)_Disclosure

Interest income on impaired financial assets accrued [abstract]

Interest income on impaired financial assets accrued

X _{duration, credit}

IFRS 7.20 d_Disclosure

Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]

Gains arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

Effective 2013-01-01 IFRS 7.20A_Disclosure

Losses arising from derecognition of financial assets measured at amortised cost

(X) _{duration, debit}

Effective 2013-01-01 IFRS 7.20A_Disclosure

Net gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Description of reason for derecognition of financial assets measured at amortised cost

text

Effective 2013-01-01 IFRS 7.20A_Disclosure

Disclosure of hedge accounting [text block]

text block

IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [text block]

text block

IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [abstract]

Disclosure of detailed information about hedges [table]

table

IFRS 7.22_Disclosure

Types of hedges [axis]

axis

IFRS 7.22_Disclosure

Hedges [member]

member [default]

IFRS 7.22_Disclosure

Fair value hedges [member]

member

IAS 39.86 a_Disclosure

Cash flow hedges [member]

member

IAS 39.86 b_Disclosure

Hedges of net investment in foreign operations [member]

member

IAS 39.86 c_Disclosure

Disclosure of detailed information about hedges [line items]

line items

Description of type of hedge

text

IFRS 7.22 a_Disclosure

Description of financial instruments designated as hedging instruments

text

IFRS 7.22 b_Disclosure

Financial instruments designated as hedging instruments, at fair value

X _instant

IFRS 7.22 b_Disclosure

Description of nature of risks being hedged

text

IFRS 7.22 c_Disclosure

Description of periods when cash flows expected to occur

text

IFRS 7.23 a_Disclosure

Description of periods when cash flows affect profit or loss

text

IFRS 7.23 a_Disclosure

Description of forecast transactions for which hedge accounting previously used but transaction is no longer expected to occur

text

IFRS 7.23 b_Disclosure

Gains (losses) on hedging instrument, fair value hedges

X _{duration, credit}

IFRS 7.24 a (i)_Disclosure

Gains (losses) on hedged item attributable to hedged risk, fair value hedges

X _{duration, credit}

IFRS 7.24 a (ii)_Disclosure

Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss

X _{duration, credit}

IFRS 7.24 b_Disclosure

Gains (losses) on ineffectiveness of hedges of net investments in foreign operations

X _{duration, credit}

IFRS 7.24 c_Disclosure

Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]

text block

IFRS 7.30_Disclosure

Description of information where fair value disclosures not required

text

IFRS 7.30 a_Disclosure

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

text

IFRS 7.30 b_Disclosure

Information about market for financial instruments

text

IFRS 7.30 c_Disclosure

Information about whether and how entity intends to dispose of financial instruments

text

IFRS 7.30 d_Disclosure

Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised

text

IFRS 7.30 e_Disclosure

Financial instruments whose fair value previously could not be reliably measured at time of derecognition

X _instant

IFRS 7.30 e_Disclosure

Gain (loss) recognised on financial instruments whose fair value previously could not be reliably measured

X _{duration, credit}

IFRS 7.30 e_Disclosure

Disclosure of nature and extent of risks arising from financial instruments [text block]

text block

IFRS 7.31_Disclosure

Disclosure of nature and extent of risks arising from financial instruments [abstract]

Disclosure of nature and extent of risks arising from financial instruments [table]

table

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, IFRS 7.33_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Credit risk [member]

member

IFRS 7.32_Example

Liquidity risk [member]

member

IFRS 7.32_Example

Market risk [member]

member

IFRS 7.32_Example

Currency risk [member]

member

IFRS 7 - Defined terms_Disclosure

Interest rate risk [member]

member

IFRS 7 - Defined terms_Disclosure

Other price risk [member]

member

IFRS 7 - Defined terms_Disclosure

Equity price risk [member]

member

IFRS 7.IG32_Example

Commodity price risk [member]

member

IFRS 7.IG32_Example

Prepayment risk [member]

member

IFRS 7.IG32_Example

Residual value risk [member]

member

IFRS 7.IG32_Example

Disclosure of nature and extent of risks arising from financial instruments [line items]

line items

Description of exposure to risk

text

IFRS 7.33 a_Disclosure

Description of objectives, policies and processes for managing risk

text

IFRS 7.33 b_Disclosure

Methods used to measure risk

text

IFRS 7.33 b_Disclosure

Description of changes in exposure to risk

text

IFRS 7.33 c_Disclosure

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

text

IFRS 7.33 c_Disclosure

Description of changes in methods used to measure risk

text

IFRS 7.33 c_Disclosure

Summary quantitative data about entity's exposure to risk [text block]

text block

IFRS 7.34 a_Disclosure

Description of concentrations of risk

text

IFRS 7.34 c_Disclosure

Description of how management determines concentrations

text

IFRS 7.B8 a_Disclosure

Description of shared characteristic for concentration

text

IFRS 7.B8 b_Disclosure

Risk exposure associated with instruments sharing characteristic

X _instant

IFRS 7.B8 c_Disclosure

Additional information about entity exposure to risk

text

IFRS 7.35_Disclosure

Sensitivity analysis for types of market risk [text block]

text block

IFRS 7.40 a_Disclosure

Disclosure of financial assets that are either past due or impaired [text block]

text block

IFRS 7.37_Disclosure

Disclosure of financial assets that are either past due or impaired [abstract]

Disclosure of financial assets that are either past due or impaired [table]

table

IFRS 7.37_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets [member]

member [default]

IAS 36.127_Example, IFRS 7.6_Disclosure

Financial assets at amortised cost [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Consumer loans [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets at fair value [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Equity investments [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Effective 2011-07-01 IFRS 7.IG40B_Example

Financial assets outside scope of IFRS 7 [member]

member

IFRS 7.B2 b_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, Effective 2011-07-01 IFRS 7.B35 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B11 b_Example, Effective 2011-07-01 IFRS 7.B35 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

Effective 2011-07-01 IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

Effective 2011-07-01 IFRS 7.B35 d_Example, IFRS 7.IG28 c_Example

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than one year and not later than three years [member]

member

Effective 2011-07-01 IFRS 7.B35 e_Example

Later than three years and not later than five years [member]

member

Effective 2011-07-01 IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of financial assets that are either past due or impaired [line items]

line items

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

text block

IFRS 7.37 a_Disclosure

Financial assets that are past due but not impaired

X _{instant, debit}

IFRS 7.37 a_Disclosure

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

text block

IFRS 7.37 b_Disclosure

Financial assets that are individually determined to be impaired, carrying amount before impairment loss

X _{instant, debit}

IFRS 7.IG29 a_Example

Financial assets that are individually determined to be impaired, impairment loss

X _{instant, credit}

IFRS 7.IG29 b_Example

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

text

IFRS 7.IG29 c_Example

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

X _{instant, debit}

IFRS 7.IG29 c_Example

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

text

IFRS 7.38 a_Disclosure

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

X _{instant, debit}

IFRS 7.38 a_Disclosure

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

text block

IFRS 7.38 b_Disclosure

Disclosure of maturity analysis for non-derivative financial liabilities [text block]

text block

IFRS 7.39 a_Disclosure

Disclosure of maturity analysis for non-derivative financial liabilities [abstract]

Disclosure of maturity analysis for non-derivative financial liabilities [table]

table

IFRS 7.39 a_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, Effective 2011-07-01 IFRS 7.B35 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B11 b_Example, Effective 2011-07-01 IFRS 7.B35 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

Effective 2011-07-01 IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

Effective 2011-07-01 IFRS 7.B35 d_Example, IFRS 7.IG28 c_Example

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than one year and not later than three years [member]

member

Effective 2011-07-01 IFRS 7.B35 e_Example

Later than three years and not later than five years [member]

member

Effective 2011-07-01 IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of maturity analysis for non-derivative financial liabilities [line items]

line items

Non-derivative financial liabilities, undiscounted cash flows

X _{instant, credit}

IFRS 7.39 a_Disclosure

Gross finance lease obligations

X _{instant, credit}

IFRS 7.B11D a_Example

Disclosure of maturity analysis for derivative financial liabilities [text block]

text block

IFRS 7.39 b_Disclosure

Disclosure of maturity analysis for derivative financial liabilities [abstract]

Disclosure of maturity analysis for derivative financial liabilities [table]

table

IFRS 7.39 b_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, Effective 2011-07-01 IFRS 7.B35 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B11 b_Example, Effective 2011-07-01 IFRS 7.B35 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

Effective 2011-07-01 IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

Effective 2011-07-01 IFRS 7.B35 d_Example, IFRS 7.IG28 c_Example

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than one year and not later than three years [member]

member

Effective 2011-07-01 IFRS 7.B35 e_Example

Later than three years and not later than five years [member]

member

Effective 2011-07-01 IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of maturity analysis for derivative financial liabilities [line items]

line items

Derivative financial liabilities, undiscounted cash flows

X _{instant, credit}

IFRS 7.39 b_Disclosure

Prices specified in forward agreements to purchase financial assets for cash

X _{instant, credit}

IFRS 7.B11D b_Example

Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged

X _{instant, credit}

IFRS 7.B11D c_Example

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

X _{instant, credit}

IFRS 7.B11D d_Example

Gross loan commitments

X _{instant, credit}

IFRS 7.B11D e_Example

Disclosure of how entity manages liquidity risk [text block]

text block

IFRS 7.39 c_Disclosure

Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]

Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]

table

IFRS 7.B11E_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, Effective 2011-07-01 IFRS 7.B35 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B11 b_Example, Effective 2011-07-01 IFRS 7.B35 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

Effective 2011-07-01 IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

Effective 2011-07-01 IFRS 7.B35 d_Example, IFRS 7.IG28 c_Example

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than one year and not later than three years [member]

member

Effective 2011-07-01 IFRS 7.B35 e_Example

Later than three years and not later than five years [member]

member

Effective 2011-07-01 IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]

line items

Financial assets held for managing liquidity risk

X _{instant, debit}

IFRS 7.B11E_Disclosure

Description of methods and assumptions used in preparing sensitivity analysis

text

IFRS 7.40 b_Disclosure

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

text

IFRS 7.40 c_Disclosure

Description of reason for change in methods and assumptions used in preparing sensitivity analysis

text

IFRS 7.40 c_Disclosure

Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables

text

IFRS 7.41 a_Disclosure

Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved

text

IFRS 7.41 b_Disclosure

Description of fact and reason why sensitivity analysis are unrepresentative

text

IFRS 7.42_Disclosure

Disclosure of transfers of financial assets [text block]

text block

Effective 2011-07-01 IFRS 7 - Transfers of financial assets_Disclosure

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

text block

Effective 2011-07-01 IFRS 7.42D_Disclosure, Expiry date 2011-07-01 IFRS 7.13_Disclosure

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

Disclosure of transferred financial assets that are not derecognised in their entirety [table]

table

Effective 2011-07-01 IFRS 7.42D_Disclosure, Expiry date 2011-07-01 IFRS 7.13_Disclosure

Transferred financial assets that are not derecognised in their entirety [axis]

axis

Expiry date 2011-07-01 IFRS 7.13_Disclosure, Effective 2011-07-01 IFRS 7.42D_Disclosure

Transferred financial assets that are not derecognised in their entirety [member]

member [default]

Expiry date 2011-07-01 IFRS 7.13_Disclosure, Effective 2011-07-01 IFRS 7.42D_Disclosure

Disclosure of transferred financial assets that are not derecognised in their entirety [line items]

line items

Description of nature of transferred financial assets that are not derecognised in their entirety

text

Expiry date 2011-07-01 IFRS 7.13 a_Disclosure, Effective 2011-07-01 IFRS 7.42D a_Disclosure

Description of nature of risks and rewards of ownership to which entity is exposed

text

Expiry date 2011-07-01 IFRS 7.13 b_Disclosure, Effective 2011-07-01 IFRS 7.42D b_Disclosure

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

text

Effective 2011-07-01 IFRS 7.42D c_Disclosure

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

Fair value of transferred financial assets that are not derecognised in their entirety

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42D d_Disclosure

Fair value of associated financial liabilities

(X) _{instant, credit}

Effective 2011-07-01 IFRS 7.42D d_Disclosure

Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42D d_Disclosure

Assets that entity continues to recognise

X _{instant, debit}

Expiry date 2011-07-01 IFRS 7.13 c_Disclosure, Effective 2011-07-01 IFRS 7.42D e_Disclosure

Associated liabilities that entity continues to recognise

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42D e_Disclosure, Expiry date 2011-07-01 IFRS 7.13 c_Disclosure

Original assets before transfer

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42D f_Disclosure

Assets that entity continues to recognise to extent of continuing involvement

X _{instant, debit}

Expiry date 2011-07-01 IFRS 7.13 d_Disclosure, Effective 2011-07-01 IFRS 7.42D f_Disclosure

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

X _{instant, credit}

Expiry date 2011-07-01 IFRS 7.13 d_Disclosure, Effective 2011-07-01 IFRS 7.42D f_Disclosure

Disclosure of continuing involvement in derecognised financial assets [text block]

text block

Effective 2011-07-01 IFRS 7.42E_Disclosure, Effective 2011-07-01 IFRS 7.42G_Disclosure

Disclosure of continuing involvement in derecognised financial assets [abstract]

Disclosure of continuing involvement in derecognised financial assets [table]

table

Effective 2011-07-01 IFRS 7.42G_Disclosure, Effective 2011-07-01 IFRS 7.42E_Disclosure

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

axis

Effective 2011-07-01 IFRS 7.B33_Example

Types of instrument [member]

member [default]

Effective 2011-07-01 IFRS 7.B33_Example

Written put options [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Purchased call options [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Guarantees [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

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

axis

Effective 2011-07-01 IFRS 7.B33_Example

Types of transfer [member]

member [default]

Effective 2011-07-01 IFRS 7.B33_Example

Securities lending [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2011-07-01 IFRS 7.B33_Example

Factoring of receivables [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

Securitisations [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

Disclosure of continuing involvement in derecognised financial assets [line items]

line items

Recognised assets representing continuing involvement in derecognised financial assets

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42E a_Disclosure

Recognised liabilities representing continuing involvement in derecognised financial assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E a_Disclosure

Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets

text

Effective 2011-07-01 IFRS 7.42E a_Disclosure

Fair value of assets representing continuing involvement in derecognised financial assets

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42E b_Disclosure

Fair value of liabilities representing continuing involvement in derecognised financial assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E b_Disclosure

Maximum exposure to loss from continuing involvement

X _instant

Effective 2011-07-01 IFRS 7.42E c_Disclosure

Information about how maximum exposure to loss from continuing involvement is determined

text

Effective 2011-07-01 IFRS 7.42E c_Disclosure

Undiscounted cash outflow required to repurchase derecognised financial assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E d_Disclosure

Amounts payable to transferee in respect of transferred assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E d_Disclosure

Qualitative information about continuing involvement in derecognised financial assets

text

Effective 2011-07-01 IFRS 7.42E f_Disclosure

Gain (loss) of derecognised financial assets at date of transfer

X _{duration, credit}

Effective 2011-07-01 IFRS 7.42G a_Disclosure

Income from continuing involvement in derecognised financial assets

X _{duration, credit}

Effective 2011-07-01 IFRS 7.42G b_Disclosure

Income from continuing involvement in derecognised financial assets cumulatively recognised

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42G b_Disclosure

Expense from continuing involvement in derecognised financial assets

X _{duration, debit}

Effective 2011-07-01 IFRS 7.42G b_Disclosure

Expense from continuing involvement in derecognised financial assets cumulatively recognised

X _{instant, debit}

Effective 2011-07-01 IFRS 7.42G b_Disclosure

Explanation when greatest transfer activity took place

text

Effective 2011-07-01 IFRS 7.42G c (i)_Disclosure

Gain (loss) from transfer activity during period representing greatest transfer activity

X _{duration, credit}

Effective 2011-07-01 IFRS 7.42G c (ii)_Disclosure

Proceeds from transfer activity during period representing greatest transfer activity

X _{duration, debit}

Effective 2011-07-01 IFRS 7.42G c (iii)_Disclosure

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]

text block

Effective 2011-07-01 IFRS 7.42E e_Disclosure

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]

table

IFRS 7.42E e_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, Effective 2011-07-01 IFRS 7.B35 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B11 b_Example, Effective 2011-07-01 IFRS 7.B35 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

Effective 2011-07-01 IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

Effective 2011-07-01 IFRS 7.B35 d_Example, IFRS 7.IG28 c_Example

Later than one year [member]

member

IFRS 7.IG28 d_Example, IAS 1.61 b_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than one year and not later than three years [member]

member

Effective 2011-07-01 IFRS 7.B35 e_Example

Later than three years and not later than five years [member]

member

Effective 2011-07-01 IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

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

axis

Effective 2011-07-01 IFRS 7.B33_Example

Types of instrument [member]

member [default]

Effective 2011-07-01 IFRS 7.B33_Example

Written put options [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Purchased call options [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example

Guarantees [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

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

axis

Effective 2011-07-01 IFRS 7.B33_Example

Types of transfer [member]

member [default]

Effective 2011-07-01 IFRS 7.B33_Example

Securities lending [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2011-07-01 IFRS 7.B33_Example

Factoring of receivables [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

Securitisations [member]

member

Effective 2011-07-01 IFRS 7.B33_Example

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]

line items

Undiscounted cash outflow required to repurchase derecognised financial assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E d_Disclosure

Amounts payable to transferee in respect of transferred assets

X _{instant, credit}

Effective 2011-07-01 IFRS 7.42E d_Disclosure

Explanation of first-time adoption of IFRS 9

text

Effective 2013-01-01 IFRS 7.44J_Disclosure

[823000] Notes - Fair value measurement

Disclosure of fair value measurement [text block]

text block

Effective 2013-01-01 IFRS 13 - Disclosure_Disclosure

Disclosure of fair value measurement of assets [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of assets [abstract]

Disclosure of fair value measurement of assets [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 17.31 a_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.126_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Trading equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Other equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Debt securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Hedge fund investments [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Investment property [member]

member

IAS 17.31 a_Disclosure, Effective 2013-01-01 IFRS 13.IE60_Example

Non-current assets held for sale [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 2 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of assets [line items]

line items

Assets

X _{instant, debit}

Description of reasons for fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Transfers out of Level 1 into Level 2 of fair value hierarchy, assets

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Transfers out of Level 2 into Level 1 of fair value hierarchy, assets

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, assets

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure, Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure, Effective 2013-01-01 IFRS 13.95_Disclosure

Description of valuation techniques used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, assets

text

Effective 2013-01-01 IAS 36.134 e (iiB)_Disclosure, Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, assets

text

Effective 2013-01-01 IAS 36.134 e (iiB)_Disclosure, Effective 2013-01-01 IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, assets [abstract]

Assets at beginning of period

X _{instant, debit}

Changes in fair value measurement, assets [abstract]

Gains (losses) recognised in profit or loss, fair value measurement, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Gains (losses) recognised in other comprehensive income, fair value measurement, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, assets

(X) _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, assets

(X) _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, assets

(X) _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e_Disclosure

Assets at end of period

X _{instant, debit}

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

text

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, assets

text

Effective 2013-01-01 IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets

text

Effective 2013-01-01 IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

text

Effective 2013-01-01 IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, assets

text

Effective 2013-01-01 IFRS 13.IE65 b_Example

Description of process for analysing changes in fair value measurements, assets

text

Effective 2013-01-01 IFRS 13.IE65 c_Example

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

text

Effective 2013-01-01 IFRS 13.IE65 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets

X _{duration, debit}

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Description of fact that highest and best use of non-financial asset differs from current use

text

Effective 2013-01-01 IFRS 13.93 i_Disclosure

Description of reason why non-financial asset is being used in manner different from highest and best use

text

Effective 2013-01-01 IFRS 13.93 i_Disclosure

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]

text block

Effective 2013-01-01 IFRS 13.94_Disclosure

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

text

Effective 2013-01-01 IFRS 13.96_Disclosure

Description of nature of class of assets measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, assets

text

Effective 2013-01-01 IFRS 13.IE64 b_Example

Disclosure of fair value measurement of liabilities [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of liabilities [abstract]

Disclosure of fair value measurement of liabilities [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of liabilities [axis]

axis

Effective 2013-01-01 IFRS 13.93_Disclosure

Liabilities [member]

member [default]

Effective 2013-01-01 IFRS 13.93_Disclosure

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 2 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of liabilities [line items]

line items

Liabilities

X _{instant, credit}

Description of reasons for fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure, Effective 2013-01-01 IFRS 13.95_Disclosure, Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Description of valuation techniques used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, liabilities [abstract]

Liabilities at beginning of period

X _{instant, credit}

Changes in fair value measurement, liabilities [abstract]

Losses (gains) recognised in profit or loss, fair value measurement, liabilities

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, liabilities

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, liabilities

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, liabilities

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, liabilities

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, liabilities

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, liabilities

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, liabilities

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e_Disclosure

Liabilities at end of period

X _{instant, credit}

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

text

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 b_Example

Description of process for analysing changes in fair value measurements, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 c_Example

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]

text block

Effective 2013-01-01 IFRS 13.94_Disclosure

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

text

Effective 2013-01-01 IFRS 13.96_Disclosure

Description of nature of class of liabilities measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, liabilities

text

Effective 2013-01-01 IFRS 13.IE64 b_Example

Disclosure of fair value measurement of equity [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of equity [abstract]

Disclosure of fair value measurement of equity [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of entity's own equity instruments [axis]

axis

Effective 2013-01-01 IFRS 13.93_Disclosure

Entity's own equity instruments [member]

member [default]

Effective 2013-01-01 IFRS 13.93_Disclosure

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 2 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of equity [line items]

line items

Equity

X _{instant, credit}

Description of reasons for fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments

X _duration

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure, Effective 2013-01-01 IFRS 13.95_Disclosure, Effective 2013-01-01 IFRS 13.93 c_Disclosure

Description of valuation techniques used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]

Equity at beginning of period

X _{instant, credit}

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

Losses (gains) recognised in profit or loss, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Losses (gains) recognised in other comprehensive income, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, entity's own equity instruments

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, entity's own equity instruments

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, entity's own equity instruments

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

(X) _{duration, debit}

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, entity's own equity instruments

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 e_Disclosure

Equity at end of period

X _{instant, credit}

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement

text

Effective 2013-01-01 IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 b_Example

Description of process for analysing changes in fair value measurements, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 c_Example

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (i)_Disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

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

X _{duration, credit}

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (ii)_Disclosure

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block]

text block

Effective 2013-01-01 IFRS 13.94_Disclosure

Description of nature of class of entity's own equity instruments measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE64 b_Example

Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]

text block

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of assets [table]

table

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 17.31 a_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.126_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Trading equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Other equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Debt securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Hedge fund investments [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Derivatives [member]

member

Effective 2011-07-01 IFRS 7.IG40B_Example, Effective 2013-01-01 IFRS 13.IE60_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Investment property [member]

member

IAS 17.31 a_Disclosure, Effective 2013-01-01 IFRS 13.IE60_Example

Non-current assets held for sale [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Valuation techniques used in fair value measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Market approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Market comparable companies [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Market comparable prices [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Matrix pricing [member]

member

Effective 2013-01-01 IFRS 13.B7_Example

Consensus pricing [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Cost approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Income approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Discounted cash flow [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 a_Example

Option pricing model [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

Effective 2013-01-01 IFRS 13.B11 c_Example

Range [axis]

axis

Effective 2013-01-01 IFRS 13.IE63_Example

Ranges [member]

member [default]

Effective 2013-01-01 IFRS 13.IE63_Example

Bottom of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Weighted average [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Top of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]

line items

Interest rate, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.B36 b_Example

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

X.XX

Effective 2013-01-01 IFRS 13.B36 c_Example

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

X _duration

Effective 2013-01-01 IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Constant prepayment rate, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, assets

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]

text block

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]

table

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of liabilities [axis]

axis

Effective 2013-01-01 IFRS 13.93_Disclosure

Liabilities [member]

member [default]

Effective 2013-01-01 IFRS 13.93_Disclosure

Valuation techniques used in fair value measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Market approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Market comparable companies [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Market comparable prices [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Matrix pricing [member]

member

Effective 2013-01-01 IFRS 13.B7_Example

Consensus pricing [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Cost approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Income approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Discounted cash flow [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 a_Example

Option pricing model [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

Effective 2013-01-01 IFRS 13.B11 c_Example

Range [axis]

axis

Effective 2013-01-01 IFRS 13.IE63_Example

Ranges [member]

member [default]

Effective 2013-01-01 IFRS 13.IE63_Example

Bottom of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Weighted average [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Top of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]

line items

Interest rate, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.B36 b_Example

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

X.XX

Effective 2013-01-01 IFRS 13.B36 c_Example

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

X _duration

Effective 2013-01-01 IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Constant prepayment rate, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, liabilities

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]

text block

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of equity [table]

table

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of entity's own equity instruments [axis]

axis

Effective 2013-01-01 IFRS 13.93_Disclosure

Entity's own equity instruments [member]

member [default]

Effective 2013-01-01 IFRS 13.93_Disclosure

Valuation techniques used in fair value measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Market approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Market comparable companies [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Market comparable prices [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Matrix pricing [member]

member

Effective 2013-01-01 IFRS 13.B7_Example

Consensus pricing [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Cost approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Income approach [member]

member

Effective 2013-01-01 IFRS 13.62_Example

Discounted cash flow [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 a_Example

Option pricing model [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example, Effective 2013-01-01 IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

Effective 2013-01-01 IFRS 13.B11 c_Example

Range [axis]

axis

Effective 2013-01-01 IFRS 13.IE63_Example

Ranges [member]

member [default]

Effective 2013-01-01 IFRS 13.IE63_Example

Bottom of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Weighted average [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Top of range [member]

member

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

line items

Interest rate, significant unobservable inputs, entity's own equity instruments

X.XX

Effective 2013-01-01 IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, entity's own equity instruments

X.XX

Effective 2013-01-01 IFRS 13.B36 b_Example

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

X.XX

Effective 2013-01-01 IFRS 13.B36 c_Example

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

X _duration

Effective 2013-01-01 IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instruments

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instruments

X _duration

Effective 2013-01-01 IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, entity's own equity instruments

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, entity's own equity instruments

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

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

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, entity's own equity instruments

X.XX

Effective 2013-01-01 IFRS 13.IE63_Example

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]

text block

Effective 2013-01-01 IFRS 13.98_Disclosure

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]

table

Effective 2013-01-01 IFRS 13.98_Disclosure

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]

axis

Effective 2013-01-01 IFRS 13.98_Disclosure

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]

member [default]

Effective 2013-01-01 IFRS 13.98_Disclosure

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]

line items

Description of existence of third-party credit enhancement

text

Effective 2013-01-01 IFRS 13.98_Disclosure

Description of whether third-party credit enhancement is reflected in fair value measurement

text

Effective 2013-01-01 IFRS 13.98_Disclosure

[823180] Notes - Intangible assets

Disclosure of intangible assets [text block]

text block

IAS 38 - Disclosure_Disclosure

Disclosure of detailed information about intangible assets [text block]

text block

IAS 38.118_Disclosure

Disclosure of detailed information about intangible assets [abstract]

Disclosure of detailed information about intangible assets [table]

table

IAS 38.118_Disclosure

Classes of intangible assets other than goodwill [axis]

axis

IAS 38.118_Disclosure

Intangible assets other than goodwill [member]

member [default]

IAS 36.127_Example, IAS 38.118_Disclosure

Brand names [member]

member

IAS 38.119 a_{Common practice}

Intangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Intangible exploration and evaluation assets, internally generated [member]

member

IFRS 6.25_Disclosure

Intangible exploration and evaluation assets, not internally generated [member]

member

IFRS 6.25_Disclosure

Mastheads and publishing titles [member]

member

IAS 38.119 b_{Common practice}

Computer software [member]

member

IAS 38.119 c_{Common practice}

Computer software, internally generated [member]

member

IAS 38.119 c_{Common practice}

Computer software, not internally generated [member]

member

IAS 38.119 c_{Common practice}

Licences and franchises [member]

member

IAS 38.119 d_{Common practice}

Licences and franchises, internally generated [member]

member

IAS 38.119 d_{Common practice}

Licences and franchises, not internally generated [member]

member

IAS 38.119 d_{Common practice}

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

member

IAS 38.119 e_{Common practice}

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

member

IAS 38.119 e_{Common practice}

Copyrights, patents and other industrial property rights, service and operating rights, not internally generated [member]

member

IAS 38.119 e_{Common practice}

Recipes, formulae, models, designs and prototypes [member]

member

IAS 38.119 f_{Common practice}

Recipes, formulae, models, designs and prototypes, internally generated [member]

member

IAS 38.119 f_{Common practice}

Recipes, formulae, models, designs and prototypes, not internally generated [member]

member

IAS 38.119 f_{Common practice}

Intangible assets under development [member]

member

IAS 38.119 g_{Common practice}

Other intangible assets [member]

member

IAS 38.119_{Common practice}

Other intangible assets, internally generated [member]

member

IAS 38.119_{Common practice}

Other intangible assets, not internally generated [member]

member

IAS 38.119_{Common practice}

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

axis

Carrying amount [member]

member [default]

IFRS 3.B67 d_Disclosure, IAS 41.50_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 d_Disclosure, IAS 16.73 e_Disclosure

Gross carrying amount [member]

member

IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.75 b_Disclosure, IAS 16.73 d_Disclosure, IAS 41.54 f_Disclosure

Disclosure of detailed information about intangible assets [line items]

line items

Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included

text

IAS 38.118 d_Disclosure

Amortisation method, intangible assets other than goodwill

text

IAS 38.118 b_Disclosure

Useful lives or amortisation rates, intangible assets other than goodwill

text

IAS 38.118 a_Disclosure

Effective dates of revaluation, intangible assets other than goodwill

text

IAS 38.124 a (i)_Disclosure

Reconciliation of changes in intangible assets other than goodwill [abstract]

Intangible assets other than goodwill at beginning of period

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Changes in intangible assets other than goodwill [abstract]

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

X _{duration, debit}

IAS 38.118 e (i)_Disclosure

Acquisitions through business combinations, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (i)_Disclosure

Increase (decrease) through net exchange differences, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (vii)_Disclosure

Amortisation, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (vi)_Disclosure

Impairment loss recognised in profit or loss, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (iv)_Disclosure

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

X _duration

IAS 38.118 e (v)_Disclosure

Revaluation increase (decrease), intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (iii)_Disclosure

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (iii)_Disclosure

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

X _duration

IAS 38.118 e (iii)_Disclosure

Increase (decrease) through transfers and other changes, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (viii)_Disclosure

Disposals, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e (ii)_Disclosure

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

(X) _{duration, credit}

IAS 38.118 e (ii)_Disclosure

Total increase (decrease) in intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e_Disclosure

Intangible assets other than goodwill at end of period

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Revaluation of intangible assets [abstract]

Intangible assets other than goodwill, carrying amount of revalued assets

X _{instant, debit}

IAS 38.124 a (ii)_Disclosure

Intangible assets other than goodwill, carrying amount at cost of revalued assets

X _{instant, debit}

IAS 38.124 a (iii)_Disclosure

Intangible assets other than goodwill, revaluation surplus

X _{instant, credit}

IAS 38.124 b_Disclosure

Description and carrying amount of intangible assets with indefinite useful life

text

IAS 38.122 a_Disclosure

Description, carrying amount and remaining amortisation period of intangible assets material to entity

text

IAS 38.122 b_Disclosure

Intangible assets acquired by way of government grant, at fair value

X _{instant, debit}

IAS 38.122 c (i)_Disclosure

Intangible assets acquired by way of government grant

X _{instant, debit}

IAS 38.122 c (ii)_Disclosure

Explanation of assets acquired by way of government grant and initially recognised at fair value

text

IAS 38.122 c (iii)_Disclosure

Intangible assets whose title is restricted

X _{instant, debit}

IAS 38.122 d_Disclosure

Intangible assets pledged as security for liabilities

X _{instant, debit}

IAS 38.122 d_Disclosure

Contractual commitments for acquisition of intangible assets

X _{instant, credit}

IAS 38.122 e_Disclosure

Description of fully amortised intangible assets

text

IAS 38.128 a_Example

Description of significant intangible assets controlled by entity but not recognised

text

IAS 38.128 b_Example

Explanation of restrictions on distribution of revaluation surplus for intangible assets

text

IAS 38.124 b_Disclosure

Description of methods and assumptions applied for estimating fair value of revalued intangible assets

text

Expiry date 2013-01-01 IAS 38.124 c_Disclosure

Research and development expense

X _{duration, debit}

IAS 38.126_Disclosure

[824180] Notes - Agriculture

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]

text block

IAS 41 - Disclosure_Disclosure

Gains (losses) on initial recognition of biological assets for current period

X _{duration, credit}

IAS 41.40_Disclosure

Gains (losses) on change in fair value estimates of biological assets for current period

X _{duration, credit}

IAS 41.40_Disclosure

Description of biological assets

text

IAS 41.41_Disclosure

Description of nature of activities of biological assets

text

IAS 41.46 a_Disclosure

Description of non-financial measures or estimates of biological assets

text

IAS 41.46 b_Disclosure

Description of methods and assumptions applied in determining fair value of biological assets

text

Expiry date 2013-01-01 IAS 41.47_Disclosure

Description of fair value less estimated point-of-sale costs of agricultural produce harvested during period

text

Expiry date 2013-01-01 IAS 41.48_Disclosure

Biological assets whose title is restricted

X _{instant, debit}

IAS 41.49 a_Disclosure

Biological assets pledged as security for liabilities

X _{instant, debit}

IAS 41.49 a_Disclosure

Commitments for development or acquisition of biological assets

X _{instant, credit}

IAS 41.49 b_Disclosure

Description of financial risk management related to agricultural activity

text

IAS 41.49 c_Disclosure

Disclosure of reconciliation of changes in biological assets [text block]

text block

IAS 41.50_Disclosure

Disclosure of reconciliation of changes in biological assets [abstract]

Disclosure of reconciliation of changes in biological assets [table]

table

IAS 41.50_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

At cost [member]

member

IAS 41.55_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

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

axis

Carrying amount [member]

member [default]

IFRS 3.B67 d_Disclosure, IAS 41.50_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 d_Disclosure, IAS 16.73 e_Disclosure

Gross carrying amount [member]

member

IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.75 b_Disclosure, IAS 16.73 d_Disclosure, IAS 41.54 f_Disclosure

Disclosure of reconciliation of changes in biological assets [line items]

line items

Reconciliation of changes in biological assets [abstract]

Biological assets at beginning of period

X _{instant, debit}

IAS 41.50_Disclosure, IAS 1.54 f_Disclosure

Changes in biological assets [abstract]

Additions other than through business combinations, biological assets

X _{duration, debit}

IAS 41.50 b_Disclosure

Acquisitions through business combinations, biological assets

X _{duration, debit}

IAS 41.50 e_Disclosure

Increase (decrease) through net exchange differences, biological assets

X _{duration, debit}

IAS 41.50 f_Disclosure

Depreciation, biological assets

(X) _duration

IAS 41.55 c_Disclosure

Impairment loss recognised in profit or loss, biological assets

(X) _duration

IAS 41.55 a_Disclosure

Reversal of impairment loss recognised in profit or loss, biological assets

X _duration

IAS 41.55 b_Disclosure

Gains (losses) on fair value adjustment, biological assets [abstract]

Gains (losses) on fair value adjustment attributable to physical changes, biological assets

X _duration

IAS 41 - Example 1 XYZ Dairy Ltd_Example, IAS 41.51_Example

Gains (losses) on fair value adjustment attributable to price changes, biological assets

X _duration

IAS 41.51_Example, IAS 41 - Example 1 XYZ Dairy Ltd_Example

Total gains (losses) on fair value adjustment, biological assets

X _duration

IAS 41.50 a_Disclosure

Increase (decrease) through other changes, biological assets

X _{duration, debit}

IAS 41.50 g_Disclosure

Disposals, biological assets

(X) _{duration, credit}

IAS 41.50 c_Disclosure

Decrease due to harvest, biological assets

(X) _{duration, credit}

IAS 41.50 d_Disclosure

Decrease through classified as held for sale, biological assets

(X) _{duration, credit}

IAS 41.50 c_Disclosure

Total increase (decrease) in biological assets

X _{duration, debit}

IAS 41.50_Disclosure

Biological assets at end of period

X _{instant, debit}

IAS 41.50_Disclosure, IAS 1.54 f_Disclosure

Description of biological assets where fair value information is unreliable

text

IAS 41.54 a_Disclosure

Explanation of why fair value cannot be reliably measured for biological assets, at cost

text

IAS 41.54 b_Disclosure

Range of estimates within which fair value is likely to lie for biological assets, at cost

text

IAS 41.54 c_Disclosure

Depreciation method, biological assets, at cost

text

IAS 41.54 d_Disclosure

Useful lives or depreciation rates, biological assets, at cost

text

IAS 41.54 e_Disclosure

Description of biological assets previously measured at cost

text

IAS 41.56 a_Disclosure

Explanation of why fair value becomes reliable for biological assets previously measured at cost

text

IAS 41.56 b_Disclosure

Explanation of effect of change for biological asset for which fair value becomes reliably measurable

text

IAS 41.56 c_Disclosure

Description of nature and extent of government grants for agricultural activity recognised in financial statements

text

IAS 41.57 a_Disclosure

Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity

text

IAS 41.57 b_Disclosure

Explanation of significant decrease in level of government grants for agricultural activity

text

IAS 41.57 c_Disclosure

[825100] Notes - Investment property

Disclosure of investment property [text block]

text block

IAS 40 - Disclosure_Disclosure

Disclosure of detailed information about investment property [text block]

text block

IAS 40.32A_Disclosure

Disclosure of detailed information about investment property [abstract]

Disclosure of detailed information about investment property [table]

table

IAS 40.32A_Disclosure

Measurement [axis]

axis

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

At cost [member]

member

IAS 41.55_Disclosure, IAS 40.32A_Disclosure, IAS 41.50_Disclosure

Fair value model [member]

member

IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure

At cost within fair value model [member]

member

IAS 40.78_Disclosure

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

axis

Carrying amount [member]

member [default]

IFRS 3.B67 d_Disclosure, IAS 41.50_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 d_Disclosure, IAS 16.73 e_Disclosure

Gross carrying amount [member]

member

IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 40.76 c_Disclosure, IAS 38.118 c_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.75 b_Disclosure, IAS 16.73 d_Disclosure, IAS 41.54 f_Disclosure

Disclosure of detailed information about investment property [line items]

line items

Reconciliation of changes in investment property [abstract]

Investment property at beginning of period

X _{instant, debit}

IAS 40.76_Disclosure, IAS 40.79 d_Disclosure, IAS 1.54 b_Disclosure

Changes in investment property [abstract]

Additions, investment property [abstract]

Additions from subsequent expenditure recognised as asset, investment property

X _{duration, debit}

IAS 40.76 a_Disclosure, IAS 40.79 d (i)_Disclosure

Additions from acquisitions, investment property

X _{duration, debit}

IAS 40.79 d (i)_Disclosure, IAS 40.76 a_Disclosure

Total additions other than through business combinations, investment property

X _{duration, debit}

IAS 40.76 a_Disclosure, IAS 40.79 d (i)_Disclosure

Acquisitions through business combinations, investment property

X _{duration, debit}

IAS 40.79 d (ii)_Disclosure, IAS 40.76 b_Disclosure

Increase (decrease) through net exchange differences, investment property

X _{duration, debit}

IAS 40.79 d (vi)_Disclosure, IAS 40.76 e_Disclosure

Depreciation, investment property

(X) _duration

IAS 40.76_Disclosure, IAS 40.79 d (iv)_Disclosure

Impairment loss recognised in profit or loss, investment property

(X) _duration

IAS 40.79 d (v)_Disclosure, IAS 40.76 g_Disclosure

Reversal of impairment loss recognised in profit or loss, investment property

X _duration

IAS 40.79 d (v)_Disclosure, IAS 40.76 g_Disclosure

Gains (losses) on fair value adjustment, investment property

X _duration

IAS 40.76 d_Disclosure

Transfer from (to) inventories and owner occupied property, investment property

X _{duration, debit}

IAS 40.79 d (vii)_Disclosure, IAS 40.76 f_Disclosure

Disposals, investment property

(X) _{duration, credit}

IAS 40.79 d (iii)_Disclosure, IAS 40.76 c_Disclosure

Decrease through classified as held for sale, investment property

(X) _{duration, credit}

IAS 40.76 c_Disclosure, IAS 40.79 d (iii)_Disclosure

Increase (decrease) through other changes, investment property

X _{duration, debit}

IAS 40.76 g_Disclosure, IAS 40.79 d (viii)_Disclosure

Total increase (decrease) in investment property

X _{duration, debit}

IAS 40.79 d_Disclosure, IAS 40.76_Disclosure

Investment property at end of period

X _{instant, debit}

IAS 40.76_Disclosure, IAS 40.79 d_Disclosure, IAS 1.54 b_Disclosure

Explanation of whether entity applied fair value model or cost model to measure investment property

text

IAS 40.75 a_Disclosure

Explanation of circumstances under which operating leases classified as investment property

text

IAS 40.75 b_Disclosure

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

text

IAS 40.75 c_Disclosure

Description of methods and significant assumptions applied in determining fair value of investment property

text

Expiry date 2013-01-01 IAS 40.75 d_Disclosure

Description of extent to which fair value of investment property is based on valuation by independent valuer

text

IAS 40.75 e_Disclosure

Rental income from investment property

X _{duration, credit}

IAS 40.75 f (i)_Disclosure

Direct operating expense from investment property generating rental income

X _{duration, debit}

IAS 40.75 f (ii)_Disclosure

Direct operating expense from investment property not generating rental income

X _{duration, debit}

IAS 40.75 f (iii)_Disclosure

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

X _{duration, credit}

IAS 40.75 f (iv)_Disclosure

Explanation of restrictions on remittance of income and disposal proceeds of investment property

text

IAS 40.75 g_Disclosure

Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

text

IAS 40.75 h_Disclosure

Disclosure of significant adjustments to valuation obtained [text block]

text block

IAS 40.77_Disclosure

Description of investment property, at cost within fair value model

text

IAS 40.78 a_Disclosure

Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model

text

IAS 40.78 b_Disclosure

Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model

text

IAS 40.78 c_Disclosure

Explanation of disposal of investment property carried at cost within fair value model

text

IAS 40.78 d (i)_Disclosure

Carrying amount at time of sale of investment property carried at cost within fair value model

X _{instant, debit}

IAS 40.78 d (ii)_Disclosure

Gains (losses) on disposals of investment property carried at cost within fair value model

X _{duration, credit}

IAS 40.78 d (iii)_Disclosure

Depreciation method, investment property, cost model

text

IAS 40.79 a_Disclosure

Useful lives or depreciation rates, investment property, cost model

text

IAS 40.79 b_Disclosure

Description of investment property where fair value information is unreliable, cost model

text

IAS 40.79 e (i)_Disclosure

Explanation of why fair value cannot be reliably measured for investment property, cost model

text

IAS 40.79 e (ii)_Disclosure

Range of estimates within which fair value is likely to lie for investment property, cost model

text

IAS 40.79 e (iii)_Disclosure

[825480] Notes - Consolidated and separate financial statements

Disclosure of consolidated and separate financial statements [text block]

text block

IAS 27 - Disclosure_Disclosure

Description of nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power

text

Effective 2013-01-01 IFRS 12.9 b_Example, Expiry date 2013-01-01 IAS 27.41 a_Disclosure

Description of reason why entity with more than half of voting power directly or indirectly owned is not subsidiary due to absence of control

text

Effective 2013-01-01 IFRS 12.9 a_Example, Expiry date 2013-01-01 IAS 27.41 b_Disclosure

Date of end of reporting period of financial statements of subsidiary

yyyy-mm-dd

Expiry date 2013-01-01 IAS 27.41 c_Disclosure, Effective 2013-01-01 IFRS 12.11 a_Disclosure

Description of reason why using different reporting date or period for subsidiary

text

Effective 2013-01-01 IFRS 12.11 b_Disclosure, Expiry date 2013-01-01 IAS 27.41 c_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to parent

text

Expiry date 2013-01-01 IAS 27.41 d_Disclosure, Effective 2013-01-01 IFRS 12.22 a_Disclosure

Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

text block

Effective 2013-01-01 IFRS 12.18_Disclosure, Expiry date 2013-01-01 IAS 27.41 e_Disclosure

Gains (losses) recognised when control of subsidiary is lost

X _{duration, credit}

Effective 2013-01-01 IFRS 12.19_Disclosure, Expiry date 2013-01-01 IAS 27.41 f_Disclosure

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

X _{duration, credit}

Expiry date 2013-01-01 IAS 27.41 f (i)_Disclosure, Effective 2013-01-01 IFRS 12.19 a_Disclosure

Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

text

Effective 2013-01-01 IFRS 12.19 b_Disclosure, Expiry date 2013-01-01 IAS 27.41 f (ii)_Disclosure

Description of nature of financial statements

text

Description of reason why consolidated financial statements have not been prepared

text

Expiry date 2013-01-01 IAS 27.42 a_Disclosure, Effective 2013-01-01 IAS 27.16 a_Disclosure

Description of reasons why separate financial statements are prepared if not required by law

text

Effective 2013-01-01 IAS 27.17 a_Disclosure, Expiry date 2013-01-01 IAS 27.43 a_Disclosure

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

text

Effective 2013-01-01 IAS 27.16 a_Disclosure, Expiry date 2013-01-01 IAS 27.42 a_Disclosure

Principal place of business of entity whose consolidated financial statements have been produced for public use

text

Effective 2013-01-01 IAS 27.16 a_Disclosure

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

text

Effective 2013-01-01 IAS 27.16 a_Disclosure, Expiry date 2013-01-01 IAS 27.42 a_Disclosure

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

text

Expiry date 2013-01-01 IAS 27.42 a_Disclosure

Address where consolidated financial statements are obtainable

text

Expiry date 2013-01-01 IAS 27.42 a_Disclosure, Effective 2013-01-01 IAS 27.16 a_Disclosure

Disclosure of subsidiaries [text block]

text block

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure

Disclosure of subsidiaries [abstract]

Disclosure of subsidiaries [table]

table

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Subsidiaries [axis]

axis

Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Entity's total for subsidiaries [member]

member [default]

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure

Subsidiaries [member]

member

Disclosure of subsidiaries [line items]

line items

Name of subsidiary

text

Effective 2013-01-01 IFRS 12.12 a_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (i)_Disclosure, Effective 2013-01-01 IAS 27.17 b (i)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Principal place of business of subsidiary

text

Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.12 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure

Country of incorporation of subsidiary

text

Effective 2013-01-01 IFRS 12.12 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Proportion of ownership interest in subsidiary

X.XX

Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Proportion of voting rights held in subsidiary

X.XX

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Disclosure of significant investments in jointly controlled entities [text block]

text block

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Disclosure of significant investments in jointly controlled entities [abstract]

Disclosure of significant investments in jointly controlled entities [table]

table

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Significant investments in jointly controlled entities [axis]

axis

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Entity's total for jointly controlled entities [member]

member [default]

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Jointly controlled entities [member]

member

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Disclosure of significant investments in jointly controlled entities [line items]

line items

Name of jointly controlled entity

text

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Country of incorporation or residence of jointly controlled entity

text

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Proportion of ownership interest in jointly controlled entity

X.XX

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Proportion of voting power held in jointly controlled entity

X.XX

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Disclosure of joint ventures [text block]

text block

Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Disclosure of joint ventures [abstract]

Disclosure of joint ventures [table]

table

Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Joint ventures [axis]

axis

Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure

Entity's total for joint ventures [member]

member [default]

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Joint ventures [member]

member

Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Disclosure of joint ventures [line items]

line items

Name of joint venture

text

Effective 2013-01-01 IAS 27.16 b (i)_Disclosure, Effective 2013-01-01 IAS 27.17 b (i)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (i)_Disclosure

Principal place of business of joint venture

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure

Country of incorporation of joint venture

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in joint venture

X.XX

Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure

Proportion of voting rights held in joint venture

X.XX

Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure

Disclosure of associates [text block]

text block

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Disclosure of associates [abstract]

Disclosure of associates [table]

table

Associates [axis]

axis

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Entity's total for associates [member]

member [default]

Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Associates [member]

member

Disclosure of associates [line items]

line items

Name of associate

text

Effective 2013-01-01 IAS 27.16 b (i)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.17 b (i)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (i)_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Principal place of business of associate

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure

Country of incorporation of associate

text

Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Proportion of ownership interest in associate

X.XX

Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Proportion of voting rights held in associate

X.XX

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure

Method used to account for investments in subsidiaries

text

Expiry date 2013-01-01 IAS 27.43 c_Disclosure, Effective 2013-01-01 IAS 27.17 c_Disclosure, Effective 2013-01-01 IAS 27.16 c_Disclosure, Expiry date 2013-01-01 IAS 27.42 c_Disclosure

Method used to account for investments in jointly controlled entities

text

Expiry date 2013-01-01 IAS 27.43 c_Disclosure, Expiry date 2013-01-01 IAS 27.42 c_Disclosure

Method used to account for investments in joint ventures

text

Effective 2013-01-01 IAS 27.17 c_Disclosure, Effective 2013-01-01 IAS 27.16 c_Disclosure

Method used to account for investments in associates

text

Effective 2013-01-01 IAS 27.17 c_Disclosure, Effective 2013-01-01 IAS 27.16 c_Disclosure, Expiry date 2013-01-01 IAS 27.42 c_Disclosure, Expiry date 2013-01-01 IAS 27.43 c_Disclosure

Description of identification of financial statements to which separate financial statements relate

text

Expiry date 2013-01-01 IAS 27.43_Disclosure, Effective 2013-01-01 IAS 27.17_Disclosure

[825500] Notes - Interests in joint ventures

Disclosure of interests in joint ventures [text block]

text block

Expiry date 2013-01-01 IAS 31 - Disclosure_Disclosure

Contingent liabilities related to joint ventures [abstract]

Contingent liabilities incurred by venturer in relation to interests in joint ventures

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Share of contingent liabilities incurred jointly with other venturers

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Share of contingent liabilities of joint ventures themselves

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 b_Disclosure

Contingent liabilities for which venturer is contingently liable for liabilities of other venturers

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 c_Disclosure

Other contingent liabilities related to joint ventures

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54_Disclosure

Total contingent liabilities related to joint ventures

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54_Disclosure

Capital commitments of venturer in relation to interests in joint ventures

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.55 a_Disclosure

Share of capital commitments incurred jointly with other venturers

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.55 a_Disclosure

Share of capital commitments of joint ventures themselves

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.55 b_Disclosure

Disclosure of interests in significant joint ventures [text block]

text block

Expiry date 2013-01-01 IAS 31.56_Disclosure

Disclosure of interests in significant joint ventures [abstract]

Disclosure of interests in significant joint ventures [table]

table

Expiry date 2013-01-01 IAS 31.56_Disclosure

Significant joint ventures [axis]

axis

Expiry date 2013-01-01 IAS 31.56_Disclosure

Entity's total for joint ventures [member]

member [default]

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Joint ventures [member]

member

Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Jointly controlled entities [member]

member

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Disclosure of interests in significant joint ventures [line items]

line items

Description of interest in joint venture

text

Expiry date 2013-01-01 IAS 31.56_Disclosure

Proportion of ownership interest in jointly controlled entity

X.XX

Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Non-current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure

Current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Non-current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (iv)_Disclosure, IAS 1.69_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Revenue

X _{duration, credit}

Expenses related to interests in joint ventures

X _{duration, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure

Methods used to recognise interest in jointly controlled entities

text

Expiry date 2013-01-01 IAS 31.57_Disclosure

[825600] Notes - Investments in associates

Disclosure of investment in associates [text block]

text block

Expiry date 2013-01-01 IAS 28 - Disclosure_Disclosure

Fair value of investments in associates for which there are quoted market prices

X _{instant, debit}

Effective 2013-01-01 IFRS 12.21 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 28.37 a_Disclosure

Description of information of associates [text block]

text block

Expiry date 2013-01-01 IAS 28.37 b_Disclosure

Description of information of associates [abstract]

Description of information of associates [table]

table

Expiry date 2013-01-01 IAS 28.37 b_Disclosure

Investments in associates [axis]

axis

Expiry date 2013-01-01 IAS 28.37 b_Disclosure

Entity's total for investments in associates [member]

member [default]

Expiry date 2013-01-01 IAS 28.37 b_Disclosure

Associates [member]

member

Associates not accounted for using equity method [member]

member

Expiry date 2013-01-01 IAS 28.37 i_Disclosure

Description of information of associates [line items]

line items

Assets

X _{instant, debit}

Liabilities

X _{instant, credit}

Revenue

X _{duration, credit}

Profit (loss)

X _{duration, credit}

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

text

Expiry date 2013-01-01 IAS 28.37 c_Disclosure, Effective 2013-01-01 IFRS 12.9 e_Example

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

text

Effective 2013-01-01 IFRS 12.9 d_Example, Expiry date 2013-01-01 IAS 28.37 d_Disclosure

Date of end of reporting period of financial statements of associate

yyyy-mm-dd

Expiry date 2013-01-01 IAS 28.37 e_Disclosure, Effective 2013-01-01 IFRS 12.22 b (i)_Disclosure

Description of reason why using different reporting date or period for associate

text

Effective 2013-01-01 IFRS 12.22 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 28.37 e_Disclosure

Description of nature and extent of significant restrictions on ability of associate to transfer funds to investor in form of cash dividends, repayment of loans or advances

text

Expiry date 2013-01-01 IAS 28.37 f_Disclosure

Unrecognised share of losses of associates

X _{duration, debit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 g_Disclosure

Cumulative unrecognised share of losses of associates

X _{instant, credit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 g_Disclosure

Description of fact that associate is not accounted for using equity method

text

Expiry date 2013-01-01 IAS 28.37 h_Disclosure

Share of contingent liabilities of associates incurred jointly with other investors

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.40 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Contingent liabilities of associates for which entity is severally liable

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.40 b_Disclosure

Share of profit (loss) of discontinued operations of associates accounted for using equity method

X _{duration, credit}

Expiry date 2013-01-01 IAS 28.38_Disclosure

Share of profit (loss) of associates accounted for using equity method

X _{duration, credit}

Expiry date 2013-01-01 IAS 28.38_Disclosure

Investments in associates accounted for using equity method

X _{instant, debit}

Expiry date 2013-01-01 IAS 28.38_Disclosure

[825700] Notes - Interests in other entities

Disclosure of interests in other entities [text block]

text block

Effective 2013-01-01 IFRS 12.1_Disclosure

Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]

text block

Effective 2013-01-01 IFRS 12.7_Disclosure

Description of reason why entity with more than half of voting power directly or indirectly owned is not subsidiary due to absence of control

text

Effective 2013-01-01 IFRS 12.9 a_Example, Expiry date 2013-01-01 IAS 27.41 b_Disclosure

Description of nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power

text

Effective 2013-01-01 IFRS 12.9 b_Example, Expiry date 2013-01-01 IAS 27.41 a_Disclosure

Description of significant judgements and assumptions made in determining that entity is agent or principal

text

Effective 2013-01-01 IFRS 12.9 c_Example

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

text

Effective 2013-01-01 IFRS 12.9 d_Example, Expiry date 2013-01-01 IAS 28.37 d_Disclosure

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

text

Expiry date 2013-01-01 IAS 28.37 c_Disclosure, Effective 2013-01-01 IFRS 12.9 e_Example

Disclosure of how entity aggregated interests in similar entities [text block]

text block

Effective 2013-01-01 IFRS 12.B3_Disclosure

Disclosure of interests in subsidiaries [text block]

text block

Effective 2013-01-01 IFRS 12.2 b (i)_Disclosure

Disclosure of composition of group [text block]

text block

Effective 2013-01-01 IFRS 12.10 a (i)_Disclosure

Disclosure of subsidiaries [text block]

text block

Disclosure of subsidiaries [abstract]

Disclosure of subsidiaries [table]

table

Subsidiaries [axis]

axis

Entity's total for subsidiaries [member]

member [default]

Subsidiaries [member]

member

Subsidiaries with material non-controlling interests [member]

member

Effective 2013-01-01 IFRS 12.12_Disclosure

Disclosure of subsidiaries [line items]

line items

Name of subsidiary

text

Principal place of business of subsidiary

text

Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.12 b_Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure

Country of incorporation of subsidiary

text

Proportion of ownership interests held by non-controlling interests

X.XX

Effective 2013-01-01 IFRS 12.12 c_Disclosure

Proportion of voting rights held by non-controlling interests

X.XX

Effective 2013-01-01 IFRS 12.12 d_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

Effective 2013-01-01 IFRS 12.12 e_Disclosure, ~~IAS 1.83 a (i)_Disclosure~~, Effective 2012-07-01 IAS 1.81B a (i)_Disclosure, Expiry date 2012-07-01 IAS 1.83 a (i)_Disclosure

Non-controlling interests

X _{instant, credit}

Effective 2013-01-01 IFRS 10.22_Disclosure, IAS 1.54 q_Disclosure, Effective 2013-01-01 IFRS 12.12 f_Disclosure, Expiry date 2013-01-01 IAS 27.27_Disclosure

Dividends paid to non-controlling interests

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B10 a_Disclosure

Current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Non-current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure

Current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Non-current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (iv)_Disclosure, IAS 1.69_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Revenue

X _{duration, credit}

Profit (loss)

X _{duration, credit}

Comprehensive income

X _{duration, credit}

Date of end of reporting period of financial statements of subsidiary

yyyy-mm-dd

Expiry date 2013-01-01 IAS 27.41 c_Disclosure, Effective 2013-01-01 IFRS 12.11 a_Disclosure

Description of reason why using different reporting date or period for subsidiary

text

Effective 2013-01-01 IFRS 12.11 b_Disclosure, Expiry date 2013-01-01 IAS 27.41 c_Disclosure

Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group

text

Effective 2013-01-01 IFRS 12.13 a_Disclosure

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group

text

Effective 2013-01-01 IFRS 12.13 b_Disclosure

Assets to which significant restrictions apply

X _{instant, debit}

Effective 2013-01-01 IFRS 12.13 c_Disclosure

Liabilities to which significant restrictions apply

X _{instant, credit}

Effective 2013-01-01 IFRS 12.13 c_Disclosure

Disclosure of information about consolidated structured entities [text block]

text block

Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Disclosure of information about consolidated structured entities [abstract]

Disclosure of information about consolidated structured entities [table]

table

Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Consolidated structured entities [axis]

axis

Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Entity's total for consolidated structured entities [member]

member [default]

Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Consolidated structured entities [member]

member

Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Disclosure of information about consolidated structured entities [line items]

line items

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

text

Effective 2013-01-01 IFRS 12.B26 a_Example, Effective 2013-01-01 IFRS 12.14_Disclosure

Description of type of support provided to structured entity without having contractual obligation to do so

text

Effective 2013-01-01 IFRS 12.15 a_Disclosure, Effective 2013-01-01 IFRS 12.30 a_Disclosure

Support provided to structured entity without having contractual obligation to do so

X _duration

Effective 2013-01-01 IFRS 12.30 a_Disclosure, Effective 2013-01-01 IFRS 12.15 a_Disclosure

Description of reasons for providing support to structured entity without having contractual obligation to do so

text

Effective 2013-01-01 IFRS 12.15 b_Disclosure, Effective 2013-01-01 IFRS 12.30 b_Disclosure

Explanation of factors in reaching decision that provision of support to previously unconsolidated structured entity resulted in obtaining control

text

Effective 2013-01-01 IFRS 12.16_Disclosure

Description of intentions to provide support to structured entity

text

Effective 2013-01-01 IFRS 12.31_Disclosure, Effective 2013-01-01 IFRS 12.17_Disclosure

Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

text block

Effective 2013-01-01 IFRS 12.18_Disclosure, Expiry date 2013-01-01 IAS 27.41 e_Disclosure

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent

X _{duration, credit}

Effective 2013-01-01 IFRS 12.18_Disclosure

Gains (losses) recognised when control of subsidiary is lost

X _{duration, credit}

Effective 2013-01-01 IFRS 12.19_Disclosure, Expiry date 2013-01-01 IAS 27.41 f_Disclosure

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

X _{duration, credit}

Expiry date 2013-01-01 IAS 27.41 f (i)_Disclosure, Effective 2013-01-01 IFRS 12.19 a_Disclosure

Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

text

Effective 2013-01-01 IFRS 12.19 b_Disclosure, Expiry date 2013-01-01 IAS 27.41 f (ii)_Disclosure

Disclosure of interests in associates [text block]

text block

Effective 2013-01-01 IFRS 12.2 b (ii)_Disclosure

Disclosure of associates [text block]

text block

Disclosure of associates [abstract]

Disclosure of associates [table]

table

Associates [axis]

axis

Entity's total for associates [member]

member [default]

Associates [member]

member

Aggregated individually immaterial associates [member]

member

Effective 2013-01-01 IFRS 12.21 c (ii)_Disclosure

Disclosure of associates [line items]

line items

Name of associate

text

Description of nature of entity's relationship with associate

text

Effective 2013-01-01 IFRS 12.21 a (ii)_Disclosure

Principal place of business of associate

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure

Country of incorporation of associate

text

Proportion of ownership interest in associate

X.XX

Proportion of voting rights held in associate

X.XX

Description of whether investment in associate is measured using equity method or at fair value

text

Effective 2013-01-01 IFRS 12.21 b (i)_Disclosure

Description of basis of preparation of summarised financial information of associate

text

Effective 2013-01-01 IFRS 12.B15_Disclosure

Dividends received

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B12 a_Disclosure

Current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Non-current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure

Current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Non-current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (iv)_Disclosure, IAS 1.69_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Revenue

X _{duration, credit}

Profit (loss) from continuing operations

X _{duration, credit}

Profit (loss) from discontinued operations

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B12 b (vii)_Disclosure, ~~IAS 1.82 e_Disclosure,~~ IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure

Other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

Comprehensive income

X _{duration, credit}

Fair value of investments in associates for which there are quoted market prices

X _{instant, debit}

Effective 2013-01-01 IFRS 12.21 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 28.37 a_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IFRS 8.24 a_Disclosure, Effective 2013-01-01 IFRS 12.B16_Disclosure, IAS 1.54 e_Disclosure

Share of profit (loss) of continuing operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 a_Disclosure

Share of profit (loss) of discontinued operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 b_Disclosure

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 c_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 h_Disclosure~~, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

Share of total comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 d_Disclosure

Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]

text block

Effective 2013-01-01 IFRS 12.B14 b_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to parent

text

Expiry date 2013-01-01 IAS 27.41 d_Disclosure, Effective 2013-01-01 IFRS 12.22 a_Disclosure

Date of end of reporting period of financial statements of associate

yyyy-mm-dd

Expiry date 2013-01-01 IAS 28.37 e_Disclosure, Effective 2013-01-01 IFRS 12.22 b (i)_Disclosure

Description of reason why using different reporting date or period for associate

text

Effective 2013-01-01 IFRS 12.22 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 28.37 e_Disclosure

Unrecognised share of losses of associates

X _{duration, debit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 g_Disclosure

Cumulative unrecognised share of losses of associates

X _{instant, credit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 g_Disclosure

Contingent liabilities incurred in relation to interests in associates

X _{instant, credit}

Effective 2013-01-01 IFRS 12.23 b_Disclosure

Share of contingent liabilities of associates incurred jointly with other investors

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.40 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Disclosure of interests in joint arrangements [text block]

text block

Effective 2013-01-01 IFRS 12.2 b (ii)_Disclosure

Disclosure of joint operations [text block]

text block

Effective 2013-01-01 IFRS 12.B4 c_Disclosure

Disclosure of joint operations [abstract]

Disclosure of joint operations [table]

table

Effective 2013-01-01 IFRS 12.B4 c_Disclosure

Joint operations [axis]

axis

Effective 2013-01-01 IFRS 12.B4 c_Disclosure

Entity's total for joint operations [member]

member [default]

Effective 2013-01-01 IFRS 12.B4 c_Disclosure

Joint operations [member]

member

Effective 2013-01-01 IFRS 12.B4 c_Disclosure

Disclosure of joint operations [line items]

line items

Name of joint operation

text

Effective 2013-01-01 IFRS 12.21 a (i)_Disclosure

Description of nature of entity's relationship with joint operation

text

Effective 2013-01-01 IFRS 12.21 a (ii)_Disclosure

Principal place of business of joint operation

text

Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure

Country of incorporation of joint operation

text

Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in joint operation

X.XX

Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in joint operation

X.XX

Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure

Disclosure of joint ventures [text block]

text block

Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Disclosure of joint ventures [abstract]

Disclosure of joint ventures [table]

table

Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Joint ventures [axis]

axis

Effective 2013-01-01 IFRS 12.B4 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure

Entity's total for joint ventures [member]

member [default]

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Joint ventures [member]

member

Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Aggregated individually immaterial joint ventures [member]

member

Effective 2013-01-01 IFRS 12.21 c (i)_Disclosure

Disclosure of joint ventures [line items]

line items

Name of joint venture

text

Effective 2013-01-01 IAS 27.16 b (i)_Disclosure, Effective 2013-01-01 IAS 27.17 b (i)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (i)_Disclosure

Description of nature of entity's relationship with joint venture

text

Effective 2013-01-01 IFRS 12.21 a (ii)_Disclosure

Principal place of business of joint venture

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure

Country of incorporation of joint venture

text

Effective 2013-01-01 IAS 27.16 b (ii)_Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in joint venture

X.XX

Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure

Proportion of voting rights held in joint venture

X.XX

Effective 2013-01-01 IAS 27.17 b (iii)_Disclosure, Effective 2013-01-01 IFRS 12.21 a (iv)_Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)_Disclosure

Description of whether investment in joint venture is measured using equity method or at fair value

text

Effective 2013-01-01 IFRS 12.21 b (i)_Disclosure

Description of basis of preparation of summarised financial information of joint venture

text

Effective 2013-01-01 IFRS 12.B15_Disclosure

Dividends received

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B12 a_Disclosure

Current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Non-current assets

X _{instant, debit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure

Current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Non-current liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (iv)_Disclosure, IAS 1.69_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Revenue

X _{duration, credit}

Profit (loss) from continuing operations

X _{duration, credit}

Profit (loss) from discontinued operations

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B12 b (vii)_Disclosure, ~~IAS 1.82 e_Disclosure,~~ IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure

Other comprehensive income

X _{duration, credit}

IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure, Effective 2012-07-01 IAS 1.81A b_Disclosure

Comprehensive income

X _{duration, credit}

Cash and cash equivalents

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

Other current financial liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B13 b_Disclosure, IAS 1.54 m_Disclosure

Other non-current financial liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B13 c_Disclosure, IAS 1.54 m_Disclosure

Depreciation and amortisation expense

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure, IAS 1.104_Disclosure

Interest income

X _{duration, credit}

IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 e_Disclosure, IAS 18.35 b (iii)_Disclosure, IFRS 8.23 c_Disclosure

Interest expense

X _{duration, debit}

IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 f_Disclosure, IFRS 8.23 d_Disclosure

Tax expense (income), continuing operations

X _{duration, debit}

Fair value of investments in joint ventures for which there are quoted market prices

X _{instant, debit}

Effective 2013-01-01 IFRS 12.21 b (iii)_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IFRS 8.24 a_Disclosure, Effective 2013-01-01 IFRS 12.B16_Disclosure, IAS 1.54 e_Disclosure

Share of profit (loss) of continuing operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 a_Disclosure

Share of profit (loss) of discontinued operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 b_Disclosure

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 c_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 h_Disclosure~~, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

Share of total comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 d_Disclosure

Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]

text block

Effective 2013-01-01 IFRS 12.B14 b_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to parent

text

Expiry date 2013-01-01 IAS 27.41 d_Disclosure, Effective 2013-01-01 IFRS 12.22 a_Disclosure

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

yyyy-mm-dd

Effective 2013-01-01 IFRS 12.22 b (i)_Disclosure

Description of reason why using different reporting date or period for joint venture

text

Effective 2013-01-01 IFRS 12.22 b (ii)_Disclosure

Unrecognised share of losses of joint ventures

X _{duration, debit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure

Cumulative unrecognised share of losses of joint ventures

X _{instant, credit}

Effective 2013-01-01 IFRS 12.22 c_Disclosure

Commitments in relation to joint ventures

X _{instant, credit}

Effective 2013-01-01 IFRS 12.23 a_Disclosure

Contingent liabilities incurred by venturer in relation to interests in joint ventures

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Share of contingent liabilities incurred jointly with other venturers

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.54 a_Disclosure, Effective 2013-01-01 IFRS 12.23 b_Disclosure

Disclosure of interests in unconsolidated structured entities [text block]

text block

Effective 2013-01-01 IFRS 12.2 b (iii)_Disclosure

Disclosure of unconsolidated structured entities [text block]

text block

Effective 2013-01-01 IFRS 12.B4 e_Disclosure

Disclosure of unconsolidated structured entities [abstract]

Disclosure of unconsolidated structured entities [table]

table

Effective 2013-01-01 IFRS 12.B4 e_Disclosure

Unconsolidated structured entities [axis]

axis

Effective 2013-01-01 IFRS 12.B4 e_Disclosure

Entity's total for unconsolidated structured entities [member]

member [default]

Effective 2013-01-01 IFRS 12.B4 e_Disclosure

Unconsolidated structured entities [member]

member

Effective 2013-01-01 IFRS 12.B4 e_Disclosure

Securitisation vehicles [member]

member

Effective 2013-01-01 IFRS 12.B23 a_Example

Asset-backed financings [member]

member

Effective 2013-01-01 IFRS 12.B23 b_Example

Investment funds [member]

member

Effective 2013-01-01 IFRS 12.B23 c_Example

Disclosure of unconsolidated structured entities [line items]

line items

Disclosure of information about interests in structured entity [text block]

text block

Effective 2013-01-01 IFRS 12.26_Disclosure

Description of how entity determined which structured entities it sponsored

text

Effective 2013-01-01 IFRS 12.27 a_Disclosure

Income from structured entities

X _{duration, credit}

Effective 2013-01-01 IFRS 12.27 b_Disclosure

Description of types of income from structured entities

text

Effective 2013-01-01 IFRS 12.27 b_Disclosure, Effective 2013-01-01 IFRS 12.B26 c_Example

Assets transferred to structured entities, at time of transfer

X _{duration, credit}

Effective 2013-01-01 IFRS 12.27 c_Disclosure

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

X _{instant, debit}

Effective 2013-01-01 IFRS 12.29 a_Disclosure

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

X _{instant, credit}

Effective 2013-01-01 IFRS 12.29 a_Disclosure

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

text

Effective 2013-01-01 IFRS 12.29 b_Disclosure

Maximum exposure to loss from interests in structured entities

X _instant

Effective 2013-01-01 IFRS 12.29 c_Disclosure

Information about how maximum exposure to loss from interests in structured entities is determined

text

Effective 2013-01-01 IFRS 12.29 c_Disclosure

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

text

Effective 2013-01-01 IFRS 12.29 c_Disclosure

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

text

Effective 2013-01-01 IFRS 12.29 d_Disclosure

Description of type of support provided to structured entity without having contractual obligation to do so

text

Effective 2013-01-01 IFRS 12.15 a_Disclosure, Effective 2013-01-01 IFRS 12.30 a_Disclosure

Support provided to structured entity without having contractual obligation to do so

X _duration

Effective 2013-01-01 IFRS 12.30 a_Disclosure, Effective 2013-01-01 IFRS 12.15 a_Disclosure

Description of reasons for providing support to structured entity without having contractual obligation to do so

text

Effective 2013-01-01 IFRS 12.15 b_Disclosure, Effective 2013-01-01 IFRS 12.30 b_Disclosure

Description of intentions to provide support to structured entity

text

Effective 2013-01-01 IFRS 12.31_Disclosure, Effective 2013-01-01 IFRS 12.17_Disclosure

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

text block

Effective 2013-01-01 IFRS 12.B25_Disclosure

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

text

Effective 2013-01-01 IFRS 12.B26 a_Example, Effective 2013-01-01 IFRS 12.14_Disclosure

Losses incurred in relation to interests in structured entities

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B26 b_Example

Description of whether entity is required to absorb losses of structured entities before other parties

text

Effective 2013-01-01 IFRS 12.B26 d_Example

Maximum limit of losses of structured entities which entity is required to absorb before other parties

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B26 d_Example

Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]

text block

Effective 2013-01-01 IFRS 12.B26 d_Example

Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]

text block

Effective 2013-01-01 IFRS 12.B26 e_Example

Description of difficulties structured entity experienced in financing its activities

text

Effective 2013-01-01 IFRS 12.B26 f_Example

Disclosure of forms of funding of structured entity and their weighted-average life [text block]

text block

Effective 2013-01-01 IFRS 12.B26 g_Example

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

text

Effective 2013-01-01 IFRS 11.C4_Disclosure

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

X _{instant, credit}

Effective 2013-01-01 IFRS 11.C4_Disclosure

Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]

text block

Effective 2013-01-01 IFRS 11.C5_Disclosure

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]

text block

Effective 2013-01-01 IFRS 11.C10_Disclosure

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]

text block

Effective 2013-01-01 IFRS 11.C12 b_Disclosure

[825900] Notes - Non-current asset held for sale and discontinued operations

Disclosure of non-current assets held for sale and discontinued operations [text block]

text block

IFRS 5 - Presentation and disclosure_Disclosure

Revenue, discontinued operations

X _{duration, credit}

IFRS 5.33 b (i)_Disclosure

Expenses, discontinued operations

X _{duration, debit}

IFRS 5.33 b (i)_Disclosure

Profit (loss) before tax, discontinued operations

X _{duration, credit}

IFRS 5.33 b (i)_Disclosure

Tax expense relating to profit (loss) from ordinary activities of discontinued operations

X _{duration, debit}

IFRS 5.33 b (ii)_Disclosure, IAS 12.81 h (ii)_Disclosure

Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation

X _{duration, credit}

IFRS 5.33 b (iii)_Disclosure

Tax expense relating to gain (loss) on discontinuance

X _{duration, debit}

IFRS 5.33 b (iv)_Disclosure, IAS 12.81 h (i)_Disclosure

Cash flows from continuing and discontinued operations [abstract]

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

Net cash flows from (used in) operating activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) operating activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Net cash flows from (used in) investing activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) investing activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Net cash flows from (used in) financing activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) financing activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Income from continuing operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Income from discontinued operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Profit (loss) from continuing operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Profit (loss) from discontinued operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Explanation of nature and adjustments to amounts previously presented in discontinued operations

text

IFRS 5.35_Disclosure

Description of non-current asset or disposal group held for sale which were sold or reclassified

text

IFRS 5.41 a_Disclosure

Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing

text

IFRS 5.41 b_Disclosure

Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss

X _{duration, credit}

IFRS 5.41 c_Disclosure

Description of segment in which non-current asset or disposal group held for sale is presented

text

IFRS 5.41 d_Disclosure

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period

text

IFRS 5.42_Disclosure

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period

text

IFRS 5.42_Disclosure

Description of changes in plan to sell non-current asset or disposal group held for sale

text

IFRS 5.42_Disclosure

[826380] Notes - Inventories

Disclosure of inventories [text block]

text block

IAS 2 - Disclosure_Disclosure

Description of accounting policy for measuring inventories [text block]

text block

IAS 2.36 a_Disclosure

Description of inventory cost formulas

text

IAS 2.36 a_Disclosure

Inventories, at fair value less costs to sell

X _{instant, debit}

IAS 2.36 c_Disclosure

Inventory write-down

X _{duration, debit}

IAS 2.36 e_Disclosure, IAS 1.98 a_Disclosure

Reversal of inventory write-down

X _{duration, credit}

IAS 2.36 f_Disclosure, IAS 1.98 a_Disclosure

Description of circumstances leading to reversals of inventory write-down

text

IAS 2.36 g_Disclosure

Cost of inventories recognised as expense during period

X _{duration, debit}

IAS 2.36 d_Disclosure

Inventories pledged as security for liabilities

X _{instant, debit}

IAS 2.36 h_Disclosure

[827570] Notes - Other provisions, contingent liabilities and contingent assets

Disclosure of other provisions, contingent liabilities and contingent assets [text block]

text block

IAS 37 - Disclosure_Disclosure

Disclosure of other provisions [text block]

text block

IAS 37.84_Disclosure

Disclosure of other provisions [abstract]

Disclosure of other provisions [table]

table

IAS 37.84_Disclosure

Classes of other provisions [axis]

axis

IAS 37.84_Disclosure

Other provisions [member]

member [default]

IAS 37.84_Disclosure

Warranty provision [member]

member

IAS 37 - Example 1 Warranties_Disclosure

Restructuring provision [member]

member

IAS 37.70_Example

Legal proceedings provision [member]

member

IAS 37 - Example 10 A court case_Example

Refunds provision [member]

member

IAS 37 - Example 4 Refunds policy_Example

Onerous contracts provision [member]

member

IAS 37 - Example 8 An onerous contract_Example

Provision for decommissioning, restoration and rehabilitation costs [member]

member

IAS 37 - D Examples: disclosures_Example

Miscellaneous other provisions [member]

member

IAS 37.84_Disclosure

Disclosure of other provisions [line items]

line items

Reconciliation of changes in other provisions [abstract]

Other provisions at beginning of period

X _{instant, credit}

IAS 1.78 d_Disclosure, IAS 37.84 a_Disclosure

Changes in other provisions [abstract]

Additional provisions, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Increase (decrease) in existing provisions, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Acquisitions through business combinations, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Provision used, other provisions

(X) _{duration, debit}

IAS 37.84 c_Disclosure

Unused provision reversed, other provisions

(X) _{duration, debit}

IAS 37.84 d_Disclosure

Increase through adjustments arising from passage of time, other provisions

X _{duration, credit}

IAS 37.84 e_Disclosure

Increase (decrease) through change in discount rate, other provisions

X _{duration, credit}

IAS 37.84 e_Disclosure

Increase (decrease) through net exchange differences, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Increase (decrease) through transfers and other changes, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Total increase (decrease) in other provisions

X _{duration, credit}

IAS 37.84_Disclosure

Other provisions at end of period

X _{instant, credit}

IAS 1.78 d_Disclosure, IAS 37.84 a_Disclosure

Description of nature of obligation, other provisions

text

IAS 37.85 a_Disclosure

Description of expected timing of outflows, other provisions

text

IAS 37.85 a_Disclosure

Indication of uncertainties of amount or timing of outflows, other provisions

text

IAS 37.85 b_Disclosure

Description of major assumptions made concerning future events, other provisions

text

IAS 37.85 b_Disclosure

Asset recognised for expected reimbursement, other provisions

X _{instant, debit}

IAS 37.85 c_Disclosure

Expected reimbursement, other provisions

X _{instant, debit}

IAS 37.85 c_Disclosure

Disclosure of contingent liabilities [text block]

text block

IAS 37.86_Disclosure

Disclosure of contingent liabilities [abstract]

Disclosure of contingent liabilities [table]

table

IAS 37.86_Disclosure

Classes of contingent liabilities [axis]

axis

IFRS 3.B67 c_Disclosure, IAS 37.86_Disclosure

Contingent liabilities [member]

member [default]

IAS 37.88_Disclosure, IFRS 3.B67 c_Disclosure

Warranty contingent liability [member]

member

IAS 37.88_Example

Restructuring contingent liability [member]

member

IAS 37.88_Example

Legal proceedings contingent liability [member]

member

IAS 37.88_Example

Onerous contracts contingent liability [member]

member

IAS 37.88_Example

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

member

IAS 37.88_Example

Contingent liabilities related to joint ventures [member]

member

IAS 37.88_Example

Share of contingent liabilities of associates [member]

member

IAS 37.88_Example

Other contingent liabilities [member]

member

IAS 37.88_Example

Disclosure of contingent liabilities [line items]

line items

Description of nature of obligation, contingent liabilities

text

IAS 37.86_Disclosure

Explanation of estimated financial effect of contingent liabilities

text

IAS 37.86 a_Disclosure

Explanation of possibility of reimbursement, contingent liabilities

text

IAS 37.86 c_Disclosure

Indication of uncertainties of amount or timing of outflows, contingent liabilities

text

IAS 37.86 b_Disclosure

Description of nature of contingent assets

text

IAS 37.89_Disclosure

Explanation of estimated financial effect of contingent assets

text

IAS 37.89_Disclosure

Information about contingent assets that disclosure is not practicable

text

IAS 37.91_Disclosure

Information about contingent liabilities that disclosure is not practicable

text

IAS 37.91_Disclosure

Explanation of reason for non-disclosure of information regarding provision

text

IAS 37.92_Disclosure

Explanation of reason for non-disclosure of information regarding contingent liability

text

IAS 37.92_Disclosure

Explanation of reason for non-disclosure of information regarding contingent asset

text

IAS 37.92_Disclosure

[831110] Notes - Revenue

Disclosure of revenue [text block]

text block

IAS 18 - Disclosure_Disclosure

Description of accounting policy for recognition of revenue [text block]

text block

IAS 18.35 a_Disclosure

[831400] Notes - Government grants

Disclosure of government grants [text block]

text block

IAS 20 - Disclosure_Disclosure

Description of accounting policy for government grants [text block]

text block

IAS 20.39 a_Disclosure

Description of nature and extent of government grants recognised in financial statements

text

IAS 20.39 b_Disclosure

Indication of other forms of government assistance with direct benefits for entity

text

IAS 20.39 b_Disclosure

Explanation of unfulfilled conditions and other contingencies attaching to government assistance

text

IAS 20.39 c_Disclosure

[831710] Notes - Construction contracts

Disclosure of recognised revenue from construction contracts [text block]

text block

IAS 11 - Disclosure_Disclosure

Revenue from construction contracts

X _{duration, credit}

IAS 18.35 b_Disclosure, IAS 11.39 a_Disclosure, IFRIC 15.20 b_Disclosure

Methods used to determine construction contract revenue recognised

text

IAS 11.39 b_Disclosure, IFRIC 15.20 a_Disclosure

Methods used to determine stage of completion of construction in progress

text

IFRIC 15.20 c_Disclosure, IAS 11.39 c_Disclosure

Costs incurred and recognised profits (less recognised losses)

X _instant

IFRIC 15.21 a_Disclosure, IAS 11.40 a_Disclosure

Advances received for contracts in progress

X _{instant, credit}

IFRIC 15.21 b_Disclosure, IAS 11.40 b_Disclosure

Retention for contracts in progress

X _{instant, debit}

IAS 11.40 c_Disclosure

Gross amount due from customers for contract work as asset

X _{instant, debit}

IAS 11.42 a_Disclosure

Gross amount due to customers for contract work as liability

X _{instant, credit}

IAS 11.42 b_Disclosure

[832410] Notes - Impairment of assets

Disclosure of impairment of assets [text block]

text block

IAS 36 - Disclosure_Disclosure

Disclosure of impairment loss and reversal of impairment loss [text block]

text block

IAS 36.126_Disclosure

Disclosure of impairment loss and reversal of impairment loss [abstract]

Disclosure of impairment loss and reversal of impairment loss [table]

table

IAS 36.126_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 17.31 a_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.126_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 38.118_Disclosure

Financial assets [member]

member

IAS 36.127_Example, IFRS 7.6_Disclosure

Goodwill [member]

member

IAS 36.127_Example

Other impaired assets [member]

member

IAS 36.127_Example

Disclosure of impairment loss and reversal of impairment loss [line items]

line items

Impairment loss recognised in profit or loss

X _{duration, debit}

IAS 36.126 a_Disclosure, IAS 36.129 a_Disclosure

Reversal of impairment loss recognised in profit or loss

X _{duration, credit}

IAS 36.126 b_Disclosure, IAS 36.129 b_Disclosure

Impairment loss recognised in other comprehensive income

X _{duration, debit}

IAS 36.129 a_Disclosure, IAS 36.126 c_Disclosure

Reversal of impairment loss recognised in other comprehensive income

X _{duration, credit}

IAS 36.129 b_Disclosure, IAS 36.126 d_Disclosure

Disclosure of information for each material impairment loss recognised or reversed for individual asset or cash-generating unit [text block]

text block

IAS 36.130_Disclosure

Disclosure of information for each material impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]

Disclosure of information for each material impairment loss recognised or reversed for individual asset or cash-generating unit [table]

table

IAS 36.130_Disclosure

Individual assets or cash-generating units [axis]

axis

IAS 36.130_Disclosure

Entity's total for individual assets or cash-generating units [member]

member [default]

IAS 36.130_Disclosure

Individual assets or cash-generating units [member]

member

IAS 36.130_Disclosure

Disclosure of information for each material impairment loss recognised or reversed for individual asset or cash-generating unit [line items]

line items

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

text

IAS 36.130 a_Disclosure, IAS 36.131 b_Disclosure

Impairment loss

X _{duration, debit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Reversal of impairment loss

X _{duration, credit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Description of nature of individual asset

text

IAS 36.130 c (i)_Disclosure

Description of reportable segment to which individual asset belongs

text

IAS 36.130 c (ii)_Disclosure

Description of cash-generating unit

text

IAS 36.130 d (i)_Disclosure

Description of current and former way of aggregating assets

text

IAS 36.130 d (iii)_Disclosure

Description of reasons for changing way cash-generating unit is identified

text

IAS 36.130 d (iii)_Disclosure

Information whether recoverable amount of asset is fair value less costs of disposal or value in use

text

IAS 36.130 e_Disclosure

Description of basis used to measure fair value less costs of disposal

text

IAS 36.130 f_Disclosure

Description of discount rates used in current estimate of value in use

text

IAS 36.130 g_Disclosure

Description of discount rates used in previous estimate of value in use

text

IAS 36.130 g_Disclosure

Explanation of impairment loss recognised or reversed [text block]

text block

IAS 36.130 d (ii)_Disclosure

Disclosure of impairment loss recognised or reversed [abstract]

Disclosure of impairment loss recognised or reversed [table]

table

IAS 36.130 d (ii)_Disclosure

Individual assets or cash-generating units [axis]

axis

IAS 36.130_Disclosure

Entity's total for individual assets or cash-generating units [member]

member [default]

IAS 36.130_Disclosure

Individual assets or cash-generating units [member]

member

IAS 36.130_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 17.31 a_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.126_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 38.118_Disclosure

Financial assets [member]

member

IAS 36.127_Example, IFRS 7.6_Disclosure

Goodwill [member]

member

IAS 36.127_Example

Other impaired assets [member]

member

IAS 36.127_Example

Operating segments [axis]

axis

IFRS 8.23_Disclosure, IAS 36.130 d (ii)_Disclosure

Entity's total for operating segments [member]

member [default]

IFRS 8.28_Disclosure

Reportable segments [member]

member

IFRS 8.23_Disclosure

Disclosure of impairment loss recognised or reversed [line items]

line items

Impairment loss

X _{duration, debit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Reversal of impairment loss

X _{duration, credit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

text

IAS 36.130 a_Disclosure, IAS 36.131 b_Disclosure

Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

text

IAS 36.131 a_Disclosure

Unallocated goodwill

X _{instant, debit}

IAS 36.133_Disclosure

Explanation of goodwill not allocated to cash-generating unit

text

IAS 36.133_Disclosure

Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant

text

IAS 36.135_Disclosure

Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to recoverable amounts is significant

text

IAS 36.135_Disclosure

Disclosure of information for cash-generating units [text block]

text block

IAS 36.134_Disclosure

Disclosure of information for cash-generating units [abstract]

Disclosure of information for cash-generating units [table]

table

IAS 36.134_Disclosure

Cash-generating units [axis]

axis

IAS 36.134_Disclosure

Entity's total for cash-generating units [member]

member [default]

IAS 36.134_Disclosure, IAS 36.135_Disclosure

Cash-generating units [member]

member

IAS 36.134_Disclosure

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

member

IAS 36.135_Disclosure

Disclosure of information for cash-generating units [line items]

line items

Goodwill

X _{instant, debit}

IAS 36.135 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 36.134 a_Disclosure, IAS 1.54 c_Disclosure

Intangible assets other than goodwill

X _{instant, debit}

IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure, IAS 36.135 b_Disclosure, IAS 36.134 b_Disclosure

Recoverable amount of unit or group of units

X _{instant, debit}

Effective 2013-01-01 IAS 36.134 c_Disclosure

Description of basis on which unit's recoverable amount has been determined

text

IAS 36.134 c_Disclosure

Description of key assumptions on which management has based cash flow projections

text

IAS 36.135 c_Disclosure, IAS 36.134 d (i)_Disclosure

Description of valuation techniques used to measure fair value less costs of disposal

text

IAS 36.134 e_Disclosure

Description of key assumptions on which management has based determination of fair value less costs of disposal

text

IAS 36.134 e (i)_Disclosure

Description of management's approach to determining values assigned to key assumptions

text

IAS 36.134 e (ii)_Disclosure, IAS 36.135 d_Disclosure, IAS 36.134 d (ii)_Disclosure

Description of level of fair value hierarchy within which fair value measurement is categorised

text

Effective 2013-01-01 IAS 36.134 e (iiA)_Disclosure

Description of change in valuation technique used in fair value measurement, assets

text

Effective 2013-01-01 IAS 36.134 e (iiB)_Disclosure, Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, assets

text

Effective 2013-01-01 IAS 36.134 e (iiB)_Disclosure, Effective 2013-01-01 IFRS 13.93 d_Disclosure

Explanation of period over which management has projected cash flows

text

IAS 36.134 d (iii)_Disclosure, IAS 36.134 e (iii)_Disclosure

Description of growth rate used to extrapolate cash flow projections

text

IAS 36.134 e (iv)_Disclosure, IAS 36.134 d (iv)_Disclosure

Description of discount rates applied to cash flow projections

text

IAS 36.134 e (v)_Disclosure, IAS 36.134 d (v)_Disclosure

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

X _{instant, debit}

IAS 36.135 e (i)_Disclosure, IAS 36.134 f (i)_Disclosure

Explanation of value assigned to key assumption

text

IAS 36.134 f (ii)_Disclosure, IAS 36.135 e (ii)_Disclosure

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

X.XX

IAS 36.135 e (iii)_Disclosure, IAS 36.134 f (iii)_Disclosure

[832600] Notes - Leases

Disclosure of leases [text block]

text block

IAS 17 - Leases in the financial statements of lessees_Disclosure, IAS 17 - Leases in the financial statements of lessors_Disclosure

Disclosure of recognised finance lease as assets by lessee [text block]

text block

IAS 17.31 a_Disclosure

Disclosure of recognised finance lease as assets by lessee [abstract]

Disclosure of recognised finance lease as assets by lessee [table]

table

IAS 17.31 a_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 17.31 a_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.126_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets [member]

member

IAS 17.31 a_Disclosure

Investment property [member]

member

IAS 17.31 a_Disclosure, Effective 2013-01-01 IFRS 13.IE60_Example

Biological assets [member]

member

IAS 17.31 a_Disclosure

Other assets [member]

member

IAS 17.31 a_Disclosure

Disclosure of recognised finance lease as assets by lessee [line items]

line items

Recognised finance lease as assets, gross

X _{instant, debit}

IAS 17.32_Disclosure

Recognised finance lease as assets, accumulated depreciation and impairment

(X) _{instant, credit}

IAS 17.32_Disclosure

Net recognised finance lease as assets

X _{instant, debit}

IAS 17.31 a_Disclosure

Disclosure of finance lease and operating lease by lessee [text block]

text block

IAS 17.31_Disclosure, IAS 17.35_Disclosure

Disclosure of finance lease and operating lease by lessee [abstract]

Disclosure of finance lease and operating lease by lessee [table]

table

IAS 17.31 b_Disclosure, IAS 17.35 a_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than one year [member]

member

IAS 17.31 b (i)_Disclosure, IAS 17.47 a (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of finance lease and operating lease by lessee [line items]

line items

Minimum finance lease payments payable

X _{instant, credit}

IAS 17.31 b_Disclosure

Minimum finance lease payments payable, at present value

X _{instant, credit}

IAS 17.31 b_Disclosure

Future finance charge on finance lease

X _{instant, credit}

IAS 17.31 b_Disclosure

Minimum lease payments payable under non-cancellable operating lease

X _{instant, credit}

IAS 17.35 a_Disclosure

Minimum lease payments of other arrangements that do not include payments for non-lease elements

X _{instant, credit}

IFRIC 4.15 b (i)_Disclosure

Lease and sublease payments recognised as expense [abstract]

Contingent rents recognised as expense, classified as finance lease

X _{duration, debit}

IAS 17.31 c_Disclosure

Contingent rents recognised as expense, classified as operating lease

X _{duration, debit}

IAS 17.35 c_Disclosure

Total contingent rents recognised as expense

X _{duration, debit}

IAS 17.31 c_Disclosure, IAS 17.35 c_Disclosure

Sublease payments recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure

Minimum operating lease payments

X _{duration, debit}

IAS 17.35 c_Disclosure

Total lease and sublease payments recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure

Expected future minimum sublease payments receivable under non-cancellable subleases, classified as finance lease

X _{instant, debit}

IAS 17.31 d_Disclosure

Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease

X _{instant, debit}

IAS 17.35 b_Disclosure

Description of material leasing arrangements by lessee classified as finance lease

text

IAS 17.31 e_Disclosure

Description of material leasing arrangements by lessee classified as operating lease

text

IAS 17.35 d_Disclosure

Disclosure of finance lease and operating lease by lessor [text block]

text block

IAS 17.47_Disclosure, IAS 17.56_Disclosure

Disclosure of finance lease and operating lease by lessor [abstract]

Disclosure of finance lease and operating lease by lessor [table]

table

IAS 17.47 a_Disclosure, IAS 17.56 a_Disclosure

Maturity [axis]

axis

IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IAS 1.61_Disclosure, IFRS 7.B11_Example, Effective 2011-07-01 IFRS 7.42E e_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.56 a_Disclosure, Effective 2011-07-01 IFRS 7.B35_Example, IAS 17.31 b_Disclosure

Not later than one year [member]

member

IAS 17.31 b (i)_Disclosure, IAS 17.47 a (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example, IAS 17.31 b (ii)_Disclosure, IAS 17.35 a (ii)_Disclosure

Later than five years [member]

member

IAS 17.35 a (iii)_Disclosure, IAS 17.56 a (iii)_Disclosure, IAS 17.47 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, Effective 2011-07-01 IFRS 7.B35 g_Example

Disclosure of finance lease and operating lease by lessor [line items]

line items

Gross investment in finance lease

X _{instant, debit}

IAS 17.47 a_Disclosure

Unearned finance income on finance lease

X _{instant, debit}

IAS 17.47 b_Disclosure

Minimum finance lease payments receivable, at present value

X _{instant, debit}

IAS 17.47 a_Disclosure

Total minimum lease payments receivable under non-cancellable operating lease

X _{instant, debit}

IAS 17.56 a_Disclosure

Contingent rents recognised as income [abstract]

Contingent rents recognised as income, classified as finance lease

X _{duration, credit}

IAS 17.47 e_Disclosure

Contingent rents recognised as income, classified as operating lease

X _{duration, credit}

IAS 17.56 b_Disclosure

Total contingent rents recognised as income

X _{duration, credit}

IAS 17.47 e_Disclosure, IAS 17.56 b_Disclosure

Explanation of unguaranteed residual values accruing to benefit of lessor

text

IAS 17.47 c_Disclosure

Accumulated allowance for uncollectible minimum lease payments receivable

X _{instant, credit}

IAS 17.47 d_Disclosure

Description of material leasing arrangements by lessor classified as finance lease

text

IAS 17.47 f_Disclosure

Description of material leasing arrangements by lessor classified as operating lease

text

IAS 17.56 c_Disclosure

[832800] Notes - Transactions involving legal form of lease

Disclosure of arrangements involving legal form of lease [text block]

text block

SIC 27 - Disclosure_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [text block]

text block

SIC 27.10_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [abstract]

Disclosure of detailed information about arrangements involving legal form of lease [table]

table

SIC 27.10_Disclosure

Arrangements involving legal form of lease [axis]

axis

SIC 27.10_Disclosure

Arrangements involving legal form of lease [member]

member [default]

SIC 27.10_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [line items]

line items

Description of arrangement involving legal form of lease

text

SIC 27.10 a_Disclosure

Description of asset underlying arrangement involving legal form of lease and any restrictions on its use

text

SIC 27.10 a (i)_Disclosure

Description of life and other significant terms of arrangement involving legal form of lease

text

SIC 27.10 a (ii)_Disclosure

Explanation of transactions linked together

text

SIC 27.10 a (iii)_Disclosure

Explanation of accounting treatment applied to any fee received

text

SIC 27.10 b_Disclosure

Amount recognised as income from arrangement involving legal form of lease

X _{duration, credit}

SIC 27.10 b_Disclosure

Description of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is included

text

SIC 27.10 b_Disclosure

[832900] Notes - Service concession arrangements

Disclosure of service concession arrangements [text block]

text block

SIC 29 - Consensus_Disclosure

Disclosure of detailed information about service concession arrangements [text block]

text block

SIC 29.6_Disclosure

Disclosure of detailed information about service concession arrangements [abstract]

Disclosure of detailed information about service concession arrangements [table]

table

SIC 29.6_Disclosure

Service concession arrangements [axis]

axis

SIC 29.6_Disclosure

Service concession arrangements [member]

member [default]

SIC 29.6_Disclosure

Disclosure of detailed information about service concession arrangements [line items]

line items

Description of service concession arrangement

text

SIC 29.6 a_Disclosure

Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows

text

SIC 29.6 b_Disclosure

Explanation of nature and extent of rights to use specified assets

text

SIC 29.6 c (i)_Disclosure

Explanation of nature and extent of obligations to provide or rights to expect provision of services

text

SIC 29.6 c (ii)_Disclosure

Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment

text

SIC 29.6 c (iii)_Disclosure

Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period

text

SIC 29.6 c (iv)_Disclosure

Explanation of nature and extent of renewal and termination options

text

SIC 29.6 c (v)_Disclosure

Explanation of nature and extent of other rights and obligations

text

SIC 29.6 c (vi)_Disclosure

Description of changes in service concession arrangement

text

SIC 29.6 d_Disclosure

Explanation of how service concession arrangement has been classified

text

SIC 29.6 e_Disclosure

Revenue recognised on exchanging construction services for financial asset

X _{duration, credit}

SIC 29.6A_Disclosure

Revenue recognised on exchanging construction services for intangible asset

X _{duration, credit}

SIC 29.6A_Disclosure

Profit (loss) recognised on exchanging construction services for financial asset

X _{duration, credit}

SIC 29.6A_Disclosure

Profit (loss) recognised on exchanging construction services for intangible asset

X _{duration, credit}

SIC 29.6A_Disclosure

[834120] Notes - Share-based payment arrangements

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2.44_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [text block]

text block

IFRS 2.45_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Disclosure of terms and conditions of share-based payment arrangement [table]

table

IFRS 2.45_Disclosure

Types of share-based payment arrangements [axis]

axis

IFRS 2.45_Disclosure

Share-based payment arrangements [member]

member [default]

IFRS 2.45_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [line items]

line items

Description of share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of vesting requirements for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of maximum term of options granted for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of method of settlement for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Date of grant of share-based payment arrangement

text

IFRS 2.IG23_Example

Number of instruments granted in share-based payment arrangement

X.XX

IFRS 2.IG23_Example

Disclosure of number and weighted average exercise prices of share options [text block]

text block

IFRS 2.45 b_Disclosure

Disclosure of number and weighted average exercise prices of share options [abstract]

Disclosure of number and weighted average exercise prices of share options [table]

table

IFRS 2.45 b_Disclosure

Groups of share options [axis]

axis

IFRS 2.45 b_Disclosure

Share options [member]

member [default]

IFRS 2.45 b_Disclosure

Share options outstanding [member]

member

IFRS 2.45 b (i)_Disclosure, IFRS 2.45 b (vi)_Disclosure

Share options granted [member]

member

IFRS 2.45 b (ii)_Disclosure

Share options forfeited [member]

member

IFRS 2.45 b (iii)_Disclosure

Share options exercised [member]

member

IFRS 2.45 b (iv)_Disclosure

Share options expired [member]

member

IFRS 2.45 b (v)_Disclosure

Share options exercisable [member]

member

IFRS 2.45 b (vii)_Disclosure

Disclosure of number and weighted average exercise prices of share options [line items]

line items

Number of share options in share-based payment arrangement

X.XX

IFRS 2.45 b_Disclosure

Weighted average exercise price of share options in share-based payment arrangement

X _duration

IFRS 2.45 b_Disclosure, IFRS 2.45 c_Disclosure

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

X _duration

IFRS 2.45 c_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]

text block

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]

Disclosure of number and weighted average remaining contractual life of outstanding share options [table]

table

IFRS 2.45 d_Disclosure

Ranges of exercise prices for outstanding share options [axis]

axis

IFRS 2.45 d_Disclosure

Ranges of exercise prices for outstanding share options [member]

member [default]

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]

line items

Number of outstanding share options

X.XX

IFRS 2.45 d_Disclosure

Weighted average remaining contractual life of outstanding share options

X.XX

IFRS 2.45 d_Disclosure

Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments

text

IFRS 2.46_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]

text block

IFRS 2.47 a_Disclosure

Weighted average fair value at measurement date, share options granted

X _{instant, credit}

IFRS 2.47 a_Disclosure

Information about how fair value was measured, share options granted

text

IFRS 2.47 a_Disclosure

Description of option pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of inputs to option pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Weighted average share price, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Exercise price, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Description of expected volatility, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of option life, share options granted

text

IFRS 2.47 a (i)_Disclosure

Expected dividend, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Description of risk free interest rate, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of other inputs to options pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

text

IFRS 2.47 a (i)_Disclosure

Information about how expected volatility was determined, share options granted

text

IFRS 2.47 a (ii)_Disclosure

Information whether and how other features were incorporated into measurement of fair value, share options granted

text

IFRS 2.47 a (iii)_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]

text block

IFRS 2.47 b_Disclosure

Number of instruments, other equity instruments granted

X.XX

IFRS 2.47 b_Disclosure

Weighted average fair value at measurement date, other equity instruments granted

X _{instant, credit}

IFRS 2.47 b_Disclosure

Information how fair value was measured, other equity instruments granted

text

IFRS 2.47 b_Disclosure

Information about how fair was determined if not on basis of observable market, other equity instruments granted

text

IFRS 2.47 b (i)_Disclosure

Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted

text

IFRS 2.47 b (ii)_Disclosure

Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted

text

IFRS 2.47 b (iii)_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]

text block

IFRS 2.47 c_Disclosure

Explanation of modifications, modified share-based payment arrangements

text

IFRS 2.47 c (i)_Disclosure

Incremental fair value granted, modified share-based payment arrangements

X _duration

IFRS 2.47 c (ii)_Disclosure

Information on how incremental fair value granted was measured, modified share-based payment arrangements

text

IFRS 2.47 c (iii)_Disclosure

Explanation of direct measurement of fair value of goods or services received

text

IFRS 2.48_Disclosure

Description of reason why fair value of goods or services received cannot be reliably estimated

text

IFRS 2.49_Disclosure

Explanation of effect of share-based payments on entity's profit or loss

text

IFRS 2.50_Disclosure

Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets

X _{duration, debit}

IFRS 2.51 a_Disclosure

Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets

X _{duration, debit}

IFRS 2.51 a_Disclosure

Explanation of effect of share-based payments on entity's financial position

text

IFRS 2.50_Disclosure

Liabilities from share-based payment transactions

X _{instant, credit}

IFRS 2.51 b (i)_Disclosure

Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested

X _{instant, credit}

IFRS 2.51 b (ii)_Disclosure

Additional information about share-based payment arrangements

text

IFRS 2.52_Disclosure

[834480] Notes - Employee benefits

Disclosure of employee benefits [text block]

text block

IAS 19 - Scope_Disclosure

Disclosure of defined benefit plans [text block]

text block

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Disclosure of defined benefit plans [abstract]

Disclosure of defined benefit plans [table]

table

~~IAS 19.122_Disclosure~~, Effective 2013-01-01 IAS 19.138_Disclosure, Expiry date 2013-01-01 IAS 19.122_Disclosure

Defined benefit plans [axis]

axis

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

~~IAS 19.29 b_Disclosure~~, Effective 2013-01-01 IAS 19.34 b_Disclosure, Effective 2013-01-01 IAS 19.33 b_Disclosure, Expiry date 2013-01-01 IAS 19.29 b_Disclosure

State defined benefit plans [member]

member

Effective 2013-01-01 IAS 19.45_Disclosure

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

member

Effective 2013-01-01 IAS 19.149_Disclosure

Disclosure of defined benefit plans [line items]

line items

Description of accounting policy for recognising actuarial gains and losses [text block]

text block

~~IAS 19.120A a_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A a_Disclosure

Description of type of plan

text

~~IAS 19.120A b_Disclosure~~, Effective 2013-01-01 IAS 19.139 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A b_Disclosure

Description of nature of benefits provided by plan

text

Effective 2013-01-01 IAS 19.139 a (i)_Disclosure

Description of regulatory framework in which plan operates

text

Effective 2013-01-01 IAS 19.139 a (ii)_Disclosure

Description of effect of regulatory framework on plan

text

Effective 2013-01-01 IAS 19.139 a (ii)_Disclosure

Description of any other entity's responsibilities for governance of plan

text

Effective 2013-01-01 IAS 19.139 a (iii)_Disclosure

Description of risks to which plan exposes entity

text

Effective 2013-01-01 IAS 19.139 b_Disclosure

Description of significant concentrations of risk related to plan

text

Effective 2013-01-01 IAS 19.139 b_Disclosure

Description of plan amendments, curtailments and settlements

text

Effective 2013-01-01 IAS 19.139 c_Disclosure

Reconciliation of changes in present value of defined benefit obligation [abstract]

Defined benefit obligation, at present value at beginning of period

X _{instant, credit}

~~IAS 19.120A c_Disclosure,~~ ~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c_Disclosure, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure

Changes in defined benefit obligation, at present value [abstract]

Increase (decrease) through current service cost, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (i)_Disclosure

Increase (decrease) through interest cost, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (ii)_Disclosure

Acquisitions through business combinations, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (viii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (viii)_Disclosure

Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value

(X) _{duration, debit}

~~IAS 19.120A c (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (iv)_Disclosure

Contributions by plan participants, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (iii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (iii)_Disclosure

Decrease through benefits paid, defined benefit obligation, at present value

(X) _{duration, debit}

~~IAS 19.120A c (vi)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (vi)_Disclosure

Increase (decrease) through past service cost, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (vii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (vii)_Disclosure

Increase (decrease) through curtailments, defined benefit obligation, at present value

(X) _{duration, debit}

~~IAS 19.120A c (ix)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (ix)_Disclosure

Increase (decrease) through settlements, defined benefit obligation, at present value

(X) _{duration, debit}

~~IAS 19.120A c (x)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (x)_Disclosure

Increase (decrease) through net exchange differences, defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c (v)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c (v)_Disclosure

Total increase (decrease) in defined benefit obligation, at present value

X _{duration, credit}

~~IAS 19.120A c_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c_Disclosure

Defined benefit obligation, at present value at end of period

X _{instant, credit}

~~IAS 19.120A c_Disclosure,~~ ~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c_Disclosure, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure

Defined benefit obligation arising from wholly unfunded plans

X _{instant, credit}

~~IAS 19.120A d_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A d_Disclosure

Defined benefit obligation arising from wholly or partly funded plans

X _{instant, credit}

~~IAS 19.120A d_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A d_Disclosure

Reconciliation of changes in fair value of plan assets [abstract]

Plan assets, at fair value at beginning of period

X _{instant, debit}

~~IAS 19.120A f_Disclosure,~~ ~~IAS 19.120A e_Disclosure,~~ ~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A f_Disclosure, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure, Expiry date 2013-01-01 IAS 19.120A e_Disclosure

Changes in plan assets, at fair value [abstract]

Increase (decrease) through actuarial gains (losses), plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (ii)_Disclosure

Increase (decrease) through business combinations, plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (vii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (vii)_Disclosure

Increase (decrease) through expected return, plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (i)_Disclosure

Decrease through benefits paid, plan assets, at fair value

(X) _{duration, credit}

~~IAS 19.120A e (vi)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (vi)_Disclosure

Increase (decrease) through contributions by plan participants, plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (v)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (v)_Disclosure

Increase (decrease) through contributions by employer, plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (iv)_Disclosure

Increase (decrease) through net exchange differences, plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e (iii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (iii)_Disclosure

Increase (decrease) through settlements, plan assets, at fair value

(X) _{duration, credit}

~~IAS 19.120A e (viii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (viii)_Disclosure

Total increase (decrease) in plan assets, at fair value

X _{duration, debit}

~~IAS 19.120A e_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e_Disclosure

Plan assets, at fair value at end of period

X _{instant, debit}

Reimbursement rights, at fair value at beginning of period

X _{instant, debit}

~~IAS 19.120A e_Disclosure,~~ ~~IAS 19.120A f (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e_Disclosure, Effective 2013-01-01 IAS 19.140 b_Disclosure, Expiry date 2013-01-01 IAS 19.120A f (iv)_Disclosure

Changes in reimbursement rights, at fair value [abstract]

Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (ii)_Disclosure

Increase (decrease) through business combinations, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (vii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (vii)_Disclosure

Increase (decrease) through expected return, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (i)_Disclosure

Decrease through benefits paid, reimbursement rights, at fair value

(X) _{duration, credit}

~~IAS 19.120A e (vi)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (vi)_Disclosure, Effective 2013-01-01 IAS 19.141 g_Disclosure

Payments in respect of settlements, reimbursement rights

(X) _{duration, credit}

Effective 2013-01-01 IAS 19.141 g_Disclosure

Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (v)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (v)_Disclosure

Increase (decrease) through contributions by employer, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (iv)_Disclosure

Increase (decrease) through net exchange differences, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (iii)_Disclosure~~, Effective 2013-01-01 IAS 19.141 e_Disclosure, Expiry date 2013-01-01 IAS 19.120A e (iii)_Disclosure

Increase (decrease) through settlements, reimbursement rights, at fair value

(X) _{duration, credit}

~~IAS 19.120A e (viii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (viii)_Disclosure

Total increase (decrease) in reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e_Disclosure~~, Effective 2013-01-01 IAS 19.141_Disclosure, Expiry date 2013-01-01 IAS 19.120A e_Disclosure

Reimbursement rights, at fair value at end of period

X _{instant, debit}

Recognised assets and liabilities of defined benefit plans [abstract]

Recognised liabilities, defined benefit plan

X _{instant, credit}

~~IAS 19.120A f_Disclosure~~, IAS 1.55_{Common practice}, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

Recognised assets, defined benefit plan

(X) _{instant, debit}

~~IAS 19.120A f_Disclosure~~, IAS 1.55_{Common practice}, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

~~Net liability (asset) of defined benefit plans~~Net defined benefit liability (asset)

X _{instant, credit}

~~IAS 19.120A f_Disclosure~~, Effective 2013-01-01 IAS 19.140 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

Reconciliation of liability (asset) of defined benefit plans [abstract]

Defined benefit obligation, at present value

X _{instant, credit}

~~IAS 19.120A c_Disclosure,~~ ~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c_Disclosure, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure

Plan assets, at fair value

(X) _{instant, debit}

Reimbursement rights, at fair value

(X) _{instant, debit}

Unrecognised actuarial gains (losses)

X _{instant, credit}

~~IAS 19.120A f (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A f (i)_Disclosure

Unrecognised negative past service cost (past service cost)

(X) _{instant, debit}

~~IAS 19.120A f (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A f (ii)_Disclosure

Unrecognised assets of defined benefit plans

X _{instant, credit}

Expiry date 2013-01-01 IAS 19.120A f (iii)_Disclosure

Other amounts recognised for defined benefit plans

X _{instant, credit}

~~IAS 19.120A f (v)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A f (v)_Disclosure

~~Net liability (asset) of defined benefit plans~~Net defined benefit liability (asset)

X _{instant, credit}

~~IAS 19.120A f_Disclosure~~, Effective 2013-01-01 IAS 19.140 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

Unrecognised assets of defined benefit plans

(X) _{instant, debit}

~~IAS 19.120A f (iii)_Disclosure~~

Description of link between reimbursement right and related obligation

text

Effective 2013-01-01 IAS 19.140 b_Disclosure, Expiry date 2013-01-01 IAS 19.120A f (iv)_Disclosure

Description of how entity determined maximum economic benefit available

text

Effective 2013-01-01 IAS 19.141 c (iv)_Disclosure

Recognised expense of defined benefit plans [abstract]

Current service cost, defined benefit plan

X _{duration, debit}

~~IAS 19.120A g (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (i)_Disclosure

Interest cost, defined benefit plan

X _{duration, debit}

~~IAS 19.120A g (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (ii)_Disclosure

Expected return on plan assets, defined benefit plan

(X) _{duration, credit}

~~IAS 19.120A g (iii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (iii)_Disclosure

Expected return on recognised assets for reimbursement right, defined benefit plan

(X) _{duration, credit}

~~IAS 19.120A g (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (iv)_Disclosure

Actuarial losses (gains) recognised in profit or loss, defined benefit plan

(X) _{duration, credit}

~~IAS 19.120A g (v)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (v)_Disclosure

Past service cost recognised in profit or loss, defined benefit plan

X _{duration, debit}

~~IAS 19.120A g (vi)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (vi)_Disclosure

Effect of curtailment or settlement recognised in profit or loss, defined benefit plan

(X) _{duration, credit}

~~IAS 19.120A g (vii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (vii)_Disclosure

Effects of limit in IAS 19 paragraph 58 b

(X) _{duration, credit}

~~IAS 19.120A g (viii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g (viii)_Disclosure

Total post-employment benefit expense, defined benefit plans

X _{duration, debit}

~~IAS 19.120A g_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A g_Disclosure

Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Other comprehensive income, before tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Cumulative actuarial gains (losses) recognised in other comprehensive income

X _{instant, credit}

~~IAS 19.120A i_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A i_Disclosure

Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]

text block

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Equity instruments, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure, Effective 2013-01-01 IAS 19.142 b_Example

Debt instruments, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Effective 2013-01-01 IAS 19.142 c_Example, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

~~Property, amount contributed to fair value of plan assets~~Real estate, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Effective 2013-01-01 IAS 19.142 d_Example, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Other assets, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure, Effective 2013-01-01 IAS 19.142_{Common practice}

Equity instruments, percentage contributed to fair value of plan assets

X.XX

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Debt instruments, percentage contributed to fair value of plan assets

X.XX

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

~~Property, percentage contributed to fair value of plan assets~~Real estate, percentage contributed to fair value of plan assets

X.XX

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Other assets, percentage contributed to fair value of plan assets

X.XX

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Amounts of entity's own financial instruments included in fair value of plan assets

X _{instant, debit}

~~IAS 19.120A k (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A k (i)_Disclosure, Effective 2013-01-01 IAS 19.143_Disclosure

Amounts of property occupied by entity included in fair value of plan assets

X _{instant, debit}

~~IAS 19.120A k (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.143_Disclosure, Expiry date 2013-01-01 IAS 19.120A k (ii)_Disclosure

Amounts of other assets used by entity included in fair value of plan assets

X _{instant, debit}

~~IAS 19.120A k (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.143_Disclosure, Expiry date 2013-01-01 IAS 19.120A k (ii)_Disclosure

Description of basis used to determine expected rate of return on assets

text

~~IAS 19.120A l_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A l_Disclosure

Actual return on plan assets and reimbursement right recognised as asset

X _{duration, debit}

~~IAS 19.120A m_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A m_Disclosure

Actuarial assumption of discount rates

X.XX

~~IAS 19.120A n (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A n (i)_Disclosure, Effective 2013-01-01 IAS 19.144_{Common practice}

Actuarial assumption of expected rates of return on plan assets

X.XX

~~IAS 19.120A n (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A n (ii)_Disclosure

Actuarial assumption of expected rates of return on reimbursement right recognised as asset

X.XX

~~IAS 19.120A n (iii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A n (iii)_Disclosure

Actuarial assumption of expected rates of salary increases

X.XX

~~IAS 19.120A n (iv)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A n (iv)_Disclosure, Effective 2013-01-01 IAS 19.144_{Common practice}

Actuarial assumption of medical cost trend rates

X.XX

~~IAS 19.120A n (v)_Disclosure~~, Effective 2013-01-01 IAS 19.144_{Common practice}, Expiry date 2013-01-01 IAS 19.120A n (v)_Disclosure

Other material actuarial assumptions

X.XX

~~IAS 19.120A n (vi)_Disclosure~~, Effective 2013-01-01 IAS 19.144_{Common practice}, Expiry date 2013-01-01 IAS 19.120A n (vi)_Disclosure

Experience adjustments on plan assets and plan liabilities [abstract]

Defined benefit obligation, at present value

(X) _{instant, credit}

~~IAS 19.120A c_Disclosure,~~ ~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A c_Disclosure, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure

Plan assets, at fair value

X _{instant, debit}

Net surplus (deficit) in plan

X _{instant, debit}

~~IAS 19.120A p (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A p (i)_Disclosure

Experience adjustments on plan liabilities

X _duration

~~IAS 19.120A p (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A p (ii)_Disclosure

Experience adjustments on plan assets

X _duration

~~IAS 19.120A p (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A p (ii)_Disclosure

Percentage of experience adjustments on plan liabilities

X.XX

~~IAS 19.120A p (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A p (ii)_Disclosure

Percentage of experience adjustments on plan assets

X.XX

~~IAS 19.120A p (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A p (ii)_Disclosure

Description of asset-liability matching strategies used by plan or entity to manage risk

text

Effective 2013-01-01 IAS 19.146_Disclosure

Description of funding arrangements and funding policy that affect future contributions

text

Effective 2013-01-01 IAS 19.148 a_Disclosure, Effective 2013-01-01 IAS 19.147 a_Disclosure

~~Estimate of contributions expected to be paid to plan~~Estimate of contributions expected to be paid to plan for next annual reporting period

X _{duration, credit}

~~IAS 19.120A q_Disclosure~~, Effective 2013-01-01 IAS 19.147 b_Disclosure, Effective 2013-01-01 IAS 19.148 d (iii)_Disclosure, Expiry date 2013-01-01 IAS 19.120A q_Disclosure

Disclosure of information about maturity profile of defined benefit obligation [text block]

text block

Effective 2013-01-01 IAS 19.147 c_Disclosure

Weighted average duration of defined benefit obligation

X.XX

Effective 2013-01-01 IAS 19.147 c_Disclosure

Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations

text

Effective 2013-01-01 IAS 19.148 b_Disclosure

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

text

Effective 2013-01-01 IAS 19.148 c (i)_Disclosure

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan

text

Effective 2013-01-01 IAS 19.148 c (ii)_Disclosure

~~Description of fact that multi-employer plan is defined benefit plan~~Description of fact that multi-employer or state plan is defined benefit plan

text

~~IAS 19.30 b (i)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (i)_Disclosure, Expiry date 2013-01-01 IAS 19.30 b (i)_Disclosure

~~Description of reason why sufficient information is not available to account for multi-employer plan as defined benefit plan~~Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

text

~~IAS 19.30 b (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (ii)_Disclosure, Expiry date 2013-01-01 IAS 19.30 b (ii)_Disclosure

~~Description of information about surplus or deficit of multi-employer plan~~Description of information about surplus or deficit of multi-employer or state plan

text

~~IAS 19.30 c (i)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (i)_Disclosure

~~Description of basis used to determine surplus or deficit of multi-employer plan~~Description of basis used to determine surplus or deficit of multi-employer or state plan

text

~~IAS 19.30 c (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (ii)_Disclosure

~~Description of implications of surplus or deficit on multi-employer plan for entity~~Description of implications of surplus or deficit on multi-employer or state plan for entity

text

~~IAS 19.30 c (iii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (iii)_Disclosure

Level of participation of entity compared with other participating entities

X.XX

Effective 2013-01-01 IAS 19.148 d (v)_Disclosure

Description of contractual agreement or policy for charging net defined benefit cost

text

Effective 2013-01-01 IAS 19.149 a_Disclosure

Description of policy for determining contribution to be paid by entity

text

Effective 2013-01-01 IAS 19.149 b_Disclosure

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements

text

Effective 2013-01-01 IAS 19.150_Disclosure

Disclosure of net defined benefit liability (asset) [text block]

text block

Effective 2013-01-01 IAS 19.140 a_Disclosure

Disclosure of net defined benefit liability (asset) [abstract]

Disclosure of net defined benefit liability (asset) [table]

table

Effective 2013-01-01 IAS 19.140 a_Disclosure

Defined benefit plans [axis]

axis

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

~~IAS 19.29 b_Disclosure~~, Effective 2013-01-01 IAS 19.34 b_Disclosure, Effective 2013-01-01 IAS 19.33 b_Disclosure, Expiry date 2013-01-01 IAS 19.29 b_Disclosure

State defined benefit plans [member]

member

Effective 2013-01-01 IAS 19.45_Disclosure

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

member

Effective 2013-01-01 IAS 19.149_Disclosure

Net defined benefit liability (asset) [axis]

axis

Effective 2013-01-01 IAS 19.140 a_Disclosure

Net defined benefit liability (asset) [member]

member [default]

Effective 2013-01-01 IAS 19.140 a_Disclosure

Present value of defined benefit obligation [member]

member

Effective 2013-01-01 IAS 19.140 a (ii)_Disclosure

Plan assets [member]

member

Effective 2013-01-01 IAS 19.140 a (i)_Disclosure

Effect of asset ceiling [member]

member

Effective 2013-01-01 IAS 19.140 a (iii)_Disclosure

Disclosure of net defined benefit liability (asset) [line items]

line items

Net defined benefit liability (asset) at beginning of period

X _{instant, credit}

~~IAS 19.120A f_Disclosure~~, Effective 2013-01-01 IAS 19.140 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

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

Current service cost, net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 a_Disclosure

Interest expense (income), net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 b_Disclosure

Gain (loss) on remeasurement of net defined benefit liability (asset) [abstract]

Return on plan assets, net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (i)_Disclosure

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

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (ii)_Disclosure

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

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (iii)_Disclosure

Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (iv)_Disclosure

Total loss (gain) on remeasurement of net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 c_Disclosure

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

Past service cost, net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 d_Disclosure

Losses (gains) arising from settlements, net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 d_Disclosure

Net past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 d_Disclosure

Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 e_Disclosure

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

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

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 f_Disclosure

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

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 f_Disclosure

Total contributions to plan, net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 f_Disclosure

Payments from plan, net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 g_Disclosure

Payments in respect of settlements, net defined benefit liability (asset)

(X) _{duration, debit}

Effective 2013-01-01 IAS 19.141 g_Disclosure

Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141 h_Disclosure

Total increase (decrease) in net defined benefit liability (asset)

X _{duration, credit}

Effective 2013-01-01 IAS 19.141_Disclosure

Net defined benefit liability (asset) at end of period

X _{instant, credit}

~~IAS 19.120A f_Disclosure~~, Effective 2013-01-01 IAS 19.140 a_Disclosure, Expiry date 2013-01-01 IAS 19.120A f_Disclosure

Disclosure of reimbursement rights [text block]

text block

Effective 2013-01-01 IAS 19.140 b_Disclosure

Disclosure of reimbursement rights [abstract]

Disclosure of reimbursement rights [table]

table

Effective 2013-01-01 IAS 19.140 b_Disclosure

Defined benefit plans [axis]

axis

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

~~IAS 19.29 b_Disclosure~~, Effective 2013-01-01 IAS 19.34 b_Disclosure, Effective 2013-01-01 IAS 19.33 b_Disclosure, Expiry date 2013-01-01 IAS 19.29 b_Disclosure

State defined benefit plans [member]

member

Effective 2013-01-01 IAS 19.45_Disclosure

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

member

Effective 2013-01-01 IAS 19.149_Disclosure

Disclosure of reimbursement rights [line items]

line items

Reimbursement rights, at fair value at beginning of period

X _{instant, debit}

Changes in reimbursement rights [abstract]

Interest income, reimbursement rights

X _{duration, debit}

Effective 2013-01-01 IAS 19.141 b_Disclosure

Gain (loss) on remeasurement of reimbursement rights [abstract]

Return on reimbursement rights

X _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (i)_Disclosure

Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling

X _{duration, debit}

Effective 2013-01-01 IAS 19.141 c (iv)_Disclosure

Total gain (loss) on remeasurement of reimbursement rights

X _{duration, debit}

Effective 2013-01-01 IAS 19.141 c_Disclosure

Increase (decrease) through net exchange differences, reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e (iii)_Disclosure~~, Effective 2013-01-01 IAS 19.141 e_Disclosure, Expiry date 2013-01-01 IAS 19.120A e (iii)_Disclosure

Decrease through benefits paid, reimbursement rights, at fair value

(X) _{duration, credit}

~~IAS 19.120A e (vi)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A e (vi)_Disclosure, Effective 2013-01-01 IAS 19.141 g_Disclosure

Payments in respect of settlements, reimbursement rights

(X) _{duration, credit}

Effective 2013-01-01 IAS 19.141 g_Disclosure

Increase (decrease) through business combinations and disposals, reimbursement rights

X _{duration, debit}

Effective 2013-01-01 IAS 19.141 h_Disclosure

Total increase (decrease) in reimbursement rights, at fair value

X _{duration, debit}

~~IAS 19.120A e_Disclosure~~, Effective 2013-01-01 IAS 19.141_Disclosure, Expiry date 2013-01-01 IAS 19.120A e_Disclosure

Reimbursement rights, at fair value at end of period

X _{instant, debit}

Disclosure of fair value of plan assets [text block]

text block

Effective 2013-01-01 IAS 19.142_Disclosure

Disclosure of fair value of plan assets [abstract]

Disclosure of fair value of plan assets [table]

table

Effective 2013-01-01 IAS 19.142_Disclosure

Defined benefit plans [axis]

axis

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

~~IAS 19.29 b_Disclosure~~, Effective 2013-01-01 IAS 19.34 b_Disclosure, Effective 2013-01-01 IAS 19.33 b_Disclosure, Expiry date 2013-01-01 IAS 19.29 b_Disclosure

State defined benefit plans [member]

member

Effective 2013-01-01 IAS 19.45_Disclosure

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

member

Effective 2013-01-01 IAS 19.149_Disclosure

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 2 and 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IAS 19.142_Disclosure

Disclosure of fair value of plan assets [line items]

line items

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

X _{instant, debit}

Effective 2013-01-01 IAS 19.142 a_Example

Equity instruments, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure, Effective 2013-01-01 IAS 19.142 b_Example

Debt instruments, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Effective 2013-01-01 IAS 19.142 c_Example, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

~~Property, amount contributed to fair value of plan assets~~Real estate, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Effective 2013-01-01 IAS 19.142 d_Example, Expiry date 2013-01-01 IAS 19.120A j_Disclosure

Derivatives, amount contributed to fair value of plan assets

X _{instant, debit}

Effective 2013-01-01 IAS 19.142 e_Example

Investment funds, amount contributed to fair value of plan assets

X _{instant, debit}

Effective 2013-01-01 IAS 19.142 f_Example

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

X _{instant, debit}

Effective 2013-01-01 IAS 19.142 g_Example

Structured debt, amount contributed to fair value of plan assets

X _{instant, debit}

Effective 2013-01-01 IAS 19.142 h_Example

Other assets, amount contributed to fair value of plan assets

X _{instant, debit}

~~IAS 19.120A j_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A j_Disclosure, Effective 2013-01-01 IAS 19.142_{Common practice}

Disclosure of sensitivity analysis for actuarial assumptions [text block]

text block

Effective 2013-01-01 IAS 19.145_Disclosure

Disclosure of sensitivity analysis for actuarial assumptions [abstract]

Disclosure of sensitivity analysis for actuarial assumptions [table]

table

Effective 2013-01-01 IAS 19.145_Disclosure

Defined benefit plans [axis]

axis

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

~~IAS 19.122_Disclosure~~, Expiry date 2013-01-01 IAS 19.122_Disclosure, Effective 2013-01-01 IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

~~IAS 19.122 a_Example~~, Expiry date 2013-01-01 IAS 19.122 a_Example, Effective 2013-01-01 IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

~~IAS 19.29 b_Disclosure~~, Effective 2013-01-01 IAS 19.34 b_Disclosure, Effective 2013-01-01 IAS 19.33 b_Disclosure, Expiry date 2013-01-01 IAS 19.29 b_Disclosure

State defined benefit plans [member]

member

Effective 2013-01-01 IAS 19.45_Disclosure

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

member

Effective 2013-01-01 IAS 19.149_Disclosure

Actuarial assumptions [axis]

axis

Effective 2013-01-01 IAS 19.145_Disclosure

Actuarial assumptions [member]

member [default]

Effective 2013-01-01 IAS 19.145_Disclosure

Actuarial assumption of discount rates [member]

member

Effective 2013-01-01 IAS 19.145_{Common practice}

Actuarial assumption of expected rates of salary increases [member]

member

Effective 2013-01-01 IAS 19.145_{Common practice}

Actuarial assumption of medical cost trend rates [member]

member

Effective 2013-01-01 IAS 19.145_{Common practice}

Other material actuarial assumptions [member]

member

Effective 2013-01-01 IAS 19.145_{Common practice}

Disclosure of sensitivity analysis for actuarial assumptions [line items]

line items

Percentage of reasonably possible increase in actuarial assumption

X.XX

Effective 2013-01-01 IAS 19.145 a_Disclosure

Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption

X _{instant, credit}

Effective 2013-01-01 IAS 19.145 a_Disclosure

Percentage of reasonably possible decrease in actuarial assumption

X.XX

Effective 2013-01-01 IAS 19.145 a_Disclosure

Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption

X _{instant, credit}

Effective 2013-01-01 IAS 19.145 a_Disclosure

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

text

Effective 2013-01-01 IAS 19.145 b_Disclosure

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

text

Effective 2013-01-01 IAS 19.145 b_Disclosure

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

text

Effective 2013-01-01 IAS 19.145 c_Disclosure

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

text

Effective 2013-01-01 IAS 19.145 c_Disclosure

Description of contractual agreement or stated policy for charging net defined benefit cost

text

~~IAS 19.34B a_Disclosure~~, Expiry date 2013-01-01 IAS 19.34B a_Disclosure

Description of policy for determining contribution of defined benefit plans that share risks between various entities [text block]

text block

~~IAS 19.34B b_Disclosure~~, Expiry date 2013-01-01 IAS 19.34B b_Disclosure

Effect of increase of one percentage point, aggregate current service cost and interest cost

X _duration

~~IAS 19.120A o (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A o (i)_Disclosure

Effect of decrease of one percentage point, aggregate current service cost and interest cost

X _duration

~~IAS 19.120A o (i)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A o (i)_Disclosure

Effect of increase of one percentage point, accumulated post-employment benefit obligation for medical costs

X _duration

~~IAS 19.120A o (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A o (ii)_Disclosure

Effect of decrease of one percentage point, accumulated post-employment benefit obligation for medical costs

X _duration

~~IAS 19.120A o (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A o (ii)_Disclosure

Disclosure of additional information about defined benefit plans [text block]

text block

Effective 2013-01-01 IAS 19.137_Disclosure

Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

text block

Effective 2013-01-01 IAS 19.137_Example

~~Description of fact that multi-employer plan is defined benefit plan~~Description of fact that multi-employer or state plan is defined benefit plan

text

~~IAS 19.30 b (i)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (i)_Disclosure, Expiry date 2013-01-01 IAS 19.30 b (i)_Disclosure

text

~~IAS 19.30 b (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (ii)_Disclosure, Expiry date 2013-01-01 IAS 19.30 b (ii)_Disclosure

~~Description of information about surplus or deficit of multi-employer plan~~Description of information about surplus or deficit of multi-employer or state plan

text

~~IAS 19.30 c (i)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (i)_Disclosure

~~Description of basis used to determine surplus or deficit of multi-employer plan~~Description of basis used to determine surplus or deficit of multi-employer or state plan

text

~~IAS 19.30 c (ii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (ii)_Disclosure

~~Description of implications of surplus or deficit on multi-employer plan for entity~~Description of implications of surplus or deficit on multi-employer or state plan for entity

text

~~IAS 19.30 c (iii)_Disclosure~~, Effective 2013-01-01 IAS 19.148 d (iv)_Disclosure, Expiry date 2013-01-01 IAS 19.30 c (iii)_Disclosure

Description of nature of obligation, termination benefits contingent liability

text

~~IAS 19.141_Disclosure~~, Expiry date 2013-01-01 IAS 19.141_Disclosure

Description of information about termination benefits for key management personnel

text

~~IAS 19.143_Disclosure~~, Expiry date 2013-01-01 IAS 19.143_Disclosure

Description of nature of termination benefits expense

text

~~IAS 19.142_Disclosure~~, Expiry date 2013-01-01 IAS 19.142_Disclosure

Termination benefits expense

X _{duration, debit}

~~IAS 19.142_Disclosure~~, Expiry date 2013-01-01 IAS 19.142_Disclosure

Expenses recognised on transitional liabilities

X _{duration, debit}

~~IAS 19.155 b (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.155 b (ii)_Disclosure

Remaining unrecognised amount of transitional liabilities

X _{instant, credit}

~~IAS 19.155 b (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.155 b (ii)_Disclosure

[835110] Notes - Income taxes

Disclosure of income tax [text block]

text block

IAS 12 - Disclosure_Disclosure

Major components of tax expense (income) [abstract]

Current tax expense (income)

X _{duration, debit}

IAS 12.80 a_Example

Adjustments for current tax of prior period

X _{duration, debit}

IAS 12.80 b_Example

Other components of current tax expense (income)

X _{duration, debit}

IAS 12.80_{Common practice}

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

X _{duration, debit}

IAS 12.80 c_Example

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

X _{duration, debit}

IAS 12.80 d_Example

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

(X) _{duration, credit}

IAS 12.80 e_Example

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

(X) _{duration, credit}

IAS 12.80 f_Example

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

X _{duration, debit}

IAS 12.80 g_Example

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss

X _{duration, debit}

IAS 12.80 h_Example

Other components of deferred tax expense (income)

X _{duration, debit}

IAS 12.80_{Common practice}

Total tax expense (income)

X _{duration, debit}

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

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

X _{duration, debit}

IAS 12.81 a_Disclosure

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

X _{duration, debit}

IAS 12.81 a_Disclosure

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

X _{duration, debit}

IAS 12.81 a_Disclosure

Income tax relating to components of other comprehensive income [abstract]

Income tax relating to exchange differences on translation of other comprehensive income

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to available-for-sale financial assets of other comprehensive income

X _{duration, debit}

Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to cash flow hedges of other comprehensive income

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to changes in revaluation surplus of other comprehensive income

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to defined benefit plans of other comprehensive income

X _{duration, debit}

~~IAS 1.90_Disclosure,~~ ~~IAS 12.81 ab_Disclosure~~, Expiry date 2013-01-01 IAS 1.90_Disclosure, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income

X _{duration, debit}

~~IAS 12.81 ab_Disclosure,~~ ~~IAS 1.90_Disclosure~~, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to remeasurements of defined benefit plans of other comprehensive income

X _{duration, debit}

Effective 2013-01-01 IAS 1.90_Disclosure, Effective 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to investments in equity instruments of other comprehensive income

X _{duration, debit}

Effective 2013-01-01 IAS 1.90_Disclosure, Effective 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to hedges of net investments in foreign operations of other comprehensive income

X _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive income

X _{duration, debit}

Effective 2013-01-01 IAS 12.81 ab_Disclosure, Effective 2013-01-01 IAS 1.90_Disclosure

Aggregated income tax relating to components of other comprehensive income

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, debit}

IAS 1.90_Disclosure

Tax expense of discontinued operation [abstract]

Tax expense relating to gain (loss) on discontinuance

X _{duration, debit}

IFRS 5.33 b (iv)_Disclosure, IAS 12.81 h (i)_Disclosure

Tax expense relating to profit (loss) from ordinary activities of discontinued operations

X _{duration, debit}

IFRS 5.33 b (ii)_Disclosure, IAS 12.81 h (ii)_Disclosure

Explanation of changes in applicable tax rates to previous accounting period

text

IAS 12.81 d_Disclosure

Description of expiry date of temporary differences, unused tax losses and unused tax credits

text

IAS 12.81 e_Disclosure

Deductible temporary differences for which no deferred tax asset is recognised

X _instant

IAS 12.81 e_Disclosure

Unused tax losses for which no deferred tax asset recognised

X _instant

IAS 12.81 e_Disclosure

Unused tax credits for which no deferred tax asset recognised

X _instant

IAS 12.81 e_Disclosure

Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint ventures for which deferred tax liabilities have not been recognised

X _instant

IAS 12.81 f_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

text block

IAS 12.81 g_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

Disclosure of temporary difference, unused tax losses and unused tax credits [table]

table

IAS 12.81 g_Disclosure

Temporary difference, unused tax losses and unused tax credits [axis]

axis

IAS 12.81 g_Disclosure

Temporary difference, unused tax losses and unused tax credits [member]

member [default]

IAS 12.81 g_Disclosure

Temporary differences [member]

member

IAS 12.81 g_Disclosure

Unused tax losses [member]

member

IAS 12.81 g_Disclosure

Unused tax credits [member]

member

IAS 12.81 g_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [line items]

line items

Deferred tax assets and liabilities [abstract]

Deferred tax assets

(X) _{instant, debit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Deferred tax liabilities

X _{instant, credit}

IAS 1.56_Disclosure, IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure

Net deferred tax liability (asset)

X _{instant, credit}

IAS 12.81 g (i)_Disclosure

Deferred tax expense (income) [abstract]

Deferred tax expense (income)

X _{duration, debit}

IAS 12.81 g (ii)_Disclosure

Deferred tax expense (income) recognised in profit or loss

X _{duration, debit}

IAS 12.81 g (ii)_Disclosure

Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability

X _duration

IAS 12.81 i_Disclosure

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

X _{duration, debit}

IAS 12.81 j_Disclosure

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

text

IAS 12.81 k_Disclosure

Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

text

IAS 12.82_Disclosure

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

X _{instant, debit}

IAS 12.82_Disclosure

Description of nature of potential income tax consequences that would result from payment of dividend

text

IAS 12.82A_Disclosure

Description of amounts of potential income tax consequences practicably determinable

text

IAS 12.82A_Disclosure

Reconciliation of accounting profit multiplied by applicable tax rates [abstract]

Accounting profit

X _{duration, credit}

IAS 12.81 c (ii)_Disclosure, IAS 12.81 c (i)_Disclosure

Tax expense (income) at applicable tax rate

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of revenues exempt from taxation

(X) _{duration, credit}

IAS 12.81 c (i)_Disclosure

Tax effect of expense not deductible in determining taxable profit (tax loss)

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of tax losses

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of foreign tax rates

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect from change in tax rate

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Other tax effects for reconciliation between accounting profit and tax expense (income)

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Total tax expense (income)

X _{duration, debit}

Reconciliation of average effective tax rate and applicable tax rate [abstract]

Accounting profit

X _{duration, credit}

IAS 12.81 c (ii)_Disclosure, IAS 12.81 c (i)_Disclosure

Applicable tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of revenues exempt from taxation

(X.XX)

IAS 12.81 c (ii)_Disclosure

Tax rate effect of expense not deductible in determining taxable profit (tax loss)

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of tax losses

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of foreign tax rates

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect from change in tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

Other tax rate effects for reconciliation between accounting profit and tax expense (income)

X.XX

IAS 12.81 c (ii)_Disclosure

Total average effective tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

[836200] Notes - Borrowing costs

Disclosure of borrowing costs [text block]

text block

IAS 23 - Disclosure_Disclosure

Borrowing costs capitalised

X _{duration, debit}

IAS 23.26 a_Disclosure

Capitalisation rate of borrowing costs eligible for capitalisation

X.XX

IAS 23.26 b_Disclosure

[836500] Notes - Insurance contracts

Disclosure of insurance contracts [text block]

text block

IFRS 4 - Disclosure_Disclosure

Disclosure of amounts arising from insurance contracts [text block]

text block

IFRS 4.36_Disclosure

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

text block

IFRS 4.37 a_Disclosure

Assets arising from insurance contracts

X _{instant, debit}

IFRS 4.37 b_Disclosure

Assets under insurance contracts and reinsurance contracts issued

X _{instant, debit}

IFRS 4.IG20 b_Example

Deferred acquisition costs arising from insurance contracts

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG23 a_Example

Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers

X _{instant, debit}

IFRS 4.IG23 b_Example

Assets under reinsurance ceded

X _{instant, debit}

IFRS 4.IG20 c_Example

Liabilities under insurance contracts and reinsurance contracts issued [abstract]

Unearned premiums

X _{instant, credit}

IFRS 4.IG22 a_Example

Claims reported by policyholders

X _{instant, credit}

IFRS 4.IG22 b_Example

Claims incurred but not reported

X _{instant, credit}

IFRS 4.IG22 c_Example

Provisions arising from liability adequacy tests

X _{instant, credit}

IFRS 4.IG22 d_Example

Provisions for future non-participating benefits

X _{instant, credit}

IFRS 4.IG22 e_Example

Liabilities or components of equity relating to discretionary participation features

X _{instant, credit}

IFRS 4.IG22 f_Example

Receivables and payables related to insurance contracts

X _{instant, credit}

IFRS 4.IG22 g_Example

Non-insurance assets acquired by exercising rights to recoveries

X _{instant, credit}

IFRS 4.IG22 h_Example

Other liabilities under insurance contracts and reinsurance contracts issued

X _{instant, credit}

IFRS 4.IG22_Example

Total liabilities under insurance contracts and reinsurance contracts issued

X _{instant, credit}

IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG20 a_Example

Income arising from insurance contracts

X _{duration, credit}

IFRS 4.37 b_Disclosure

Expense arising from insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

Revenue from insurance contracts issued (without reduction for reinsurance held)

X _{duration, credit}

IFRS 4.IG24 a_Example

Income from contracts with reinsurers

X _{duration, credit}

IFRS 4.IG24 b_Example

Expense for policyholder claims and benefits (without reduction for reinsurance held)

X _{duration, debit}

IFRS 4.IG24 c_Example

Expenses arising from reinsurance held

X _{duration, debit}

IFRS 4.IG24 d_Example

Cash flows from (used in) insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

Gains (losses) recognised in profit or loss on buying reinsurance

X _{duration, credit}

IFRS 4.37 b (i)_Disclosure

Amortisation of losses (gains) arising on buying reinsurance

X _{duration, debit}

IFRS 4.37 b (ii)_Disclosure

Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period

X _{instant, credit}

IFRS 4.37 b (ii)_Disclosure

Remaining unamortised gains (losses) arising on buying reinsurance at end of period

X _{instant, credit}

IFRS 4.37 b (ii)_Disclosure

Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts

text

IFRS 4.37 c_Disclosure

Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities

text

IFRS 4.37 d_Disclosure

Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

Liabilities under insurance contracts and reinsurance contracts issued at beginning of period

X _{instant, credit}

IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG20 a_Example

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

Additions, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 b_Example

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

(X) _{duration, debit}

IFRS 4.IG37 c_Example

Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 d_Example

Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 e_Example

Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 f_Example

Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37_Example

Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37_Example

Liabilities under insurance contracts and reinsurance contracts issued at end of period

X _{instant, credit}

IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG20 a_Example

Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]

Deferred acquisition costs arising from insurance contracts at beginning of period

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG23 a_Example

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

Amounts incurred, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39 b_Example

Amortisation, deferred acquisition costs arising from insurance contracts

(X) _{duration, credit}

IFRS 4.IG39 c_Example

Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts

(X) _{duration, credit}

IFRS 4.IG39 d_Example

Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39 e_Example

Total increase (decrease) in deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39_Example

Deferred acquisition costs arising from insurance contracts at end of period

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.37 e_Disclosure, IFRS 4.IG23 a_Example

Reconciliation of changes in reinsurance assets [abstract]

Reinsurance assets at beginning of period

X _{instant, debit}

IFRS 4.37 e_Disclosure

Changes in reinsurance assets [abstract]

Total increase (decrease) in reinsurance assets

X _{duration, debit}

IFRS 4.IG37_Example

Reinsurance assets at end of period

X _{instant, debit}

IFRS 4.37 e_Disclosure

Disclosure of nature and extent of risks arising from insurance contracts [text block]

text block

IFRS 4.38_Disclosure

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

text

IFRS 4.39 a_Disclosure

Disclosure of insurance risk [text block]

text block

IFRS 4.39 c_Disclosure

Disclosure of sensitivity to insurance risk [text block]

text block

IFRS 4.39 c (i)_Disclosure

Sensitivity analysis to insurance risk

text

IFRS 4.39A a_Disclosure

Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect

text

IFRS 4.39A b_Disclosure

Description of concentrations of insurance risk

text

IFRS 4.39 c (ii)_Disclosure

Disclosure of actual claims compared with previous estimates [text block]

text block

IFRS 4.39 c (iii)_Disclosure

Disclosure of credit risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Disclosure of liquidity risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Disclosure of market risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Information about exposures to market risk arising from embedded derivatives contained in host insurance contract

text

IFRS 4.39 e_Disclosure

[838000] Notes - Earnings per share

Disclosure of earnings per share [text block]

text block

IAS 33 - Disclosure_Disclosure

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Basic earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total basic earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Diluted earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total diluted earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Profit (loss), attributable to ordinary equity holders of parent entity [abstract]

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss), attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Weighted average shares and adjusted weighted average shares [abstract]

Weighted average number of shares

IAS 33.70 b_Disclosure

Adjusted weighted average number of shares

IAS 33.70 b_Disclosure

Explanation of adjustments of numerator to calculate basic earnings per share

text

IAS 33.70 a_Disclosure

Explanation of adjustments of denominator to calculate basic earnings per share

text

IAS 33.70 b_Disclosure

Explanation of adjustments of numerator to calculate diluted earnings per share

text

IAS 33.70 a_Disclosure

Explanation of adjustments of denominator to calculate diluted earnings per share

text

IAS 33.70 b_Disclosure

Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share

text

IAS 33.70 c_Disclosure

Description of transactions after reporting period that significantly change number of ordinary shares outstanding

text

IAS 33.70 d_Disclosure

Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

text

IAS 33.70 d_Disclosure

[842000] Notes - Effects of changes in foreign exchange rates

Disclosure of effect of changes in foreign exchange rates [text block]

text block

IAS 21 - Disclosure_Disclosure

Description of functional currency

text

IAS 21.53_Disclosure, IAS 21.57 c_Disclosure

Description of presentation currency

text

IAS 21.53_Disclosure, IAS 1.51 d_Disclosure

Description of reason why presentation currency is different from functional currency

text

IAS 21.53_Disclosure

Description of reason for change in functional currency

text

IAS 21.54_Disclosure

Description of currency in which supplementary information is displayed

text

IAS 21.57 b_Disclosure

Description of methods of translation used to determine supplementary information

text

IAS 21.57 c_Disclosure

Foreign exchange gain (loss)

X _{duration, credit}

IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example, IAS 21.52 a_Disclosure

Reserve of exchange differences on translation

X _{instant, credit}

IAS 21.52 b_Disclosure

[851100] Notes - Cash flow statement

Disclosure of cash flow statement [text block]

text block

IAS 7 - Presentation of a statement of cash flows_Disclosure

Consideration paid (received)

X _{duration, credit}

IAS 7.40 a_Disclosure

Portion of consideration paid (received) consisting of cash and cash equivalents

X _{duration, credit}

IAS 7.40 b_Disclosure

Cash and cash equivalents in subsidiary or businesses acquired or disposed

X _{instant, debit}

IAS 7.40 c_Disclosure

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

X _{instant, debit}

IAS 7.40 d_Disclosure

Liabilities in subsidiary or businesses acquired or disposed

X _{instant, credit}

IAS 7.40 d_Disclosure

Description of accounting policy to determine components of cash and cash equivalents [text block]

text block

IAS 7.46_Disclosure

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

Cash and cash equivalents

X _{instant, debit}

IAS 7.45_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 1.54 i_Disclosure

Bank overdrafts

(X) _{instant, credit}

IAS 7.45_{Common practice}

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

X _{instant, debit}

IAS 7.45_{Common practice}

Other differences to cash and cash equivalents in statement of cash flows

(X) _{instant, credit}

IAS 7.45_{Common practice}

Total cash and cash equivalents if different from statement of financial position

X _{instant, debit}

IAS 7.45_{Common practice}

Explanation of investing and financing transactions not requiring use of cash or cash equivalents

text

IAS 7.43_Disclosure

Description of acquisition of assets by assuming directly related liabilities or means of finance lease

text

IAS 7.44 a_Disclosure

Description of acquisition of entity by means of equity issue

text

IAS 7.44 b_Disclosure

Description of conversion of debt to equity

text

IAS 7.44 c_Disclosure

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

X _{instant, debit}

IAS 7.48_Disclosure

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

text

IAS 7.48_Disclosure

Disclosure of additional information about understanding financial position and liquidity of entity [text block]

text block

IAS 7.50_Example

Undrawn borrowing facilities

X _{instant, credit}

IAS 7.50 a_Example

Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as operating activities

X _{duration, debit}

IAS 7.50 b_Example

Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as investing activities

X _{duration, debit}

IAS 7.50 b_Example

Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as financing activities

X _{duration, debit}

IAS 7.50 b_Example

Cash flows from (used in) increases in operating capacity

X _{duration, debit}

IAS 7.50 c_Example

Cash flows from (used in) maintaining operating capacity

X _{duration, debit}

IAS 7.50 c_Example

Income taxes paid (refund) [abstract]

Income taxes paid (refund), classified as operating activities

X _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Income taxes paid (refund), classified as investing activities

X _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Income taxes paid (refund), classified as financing activities

X _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Total income taxes paid (refund)

X _{duration, credit}

IAS 7.35_Disclosure

[861000] Notes - Analysis of other comprehensive income by item

Disclosure of analysis of other comprehensive income by item [text block]

text block

IAS 1.106A_Disclosure

Disclosure of analysis of other comprehensive income by item [abstract]

Disclosure of analysis of other comprehensive income by item [table]

table

IAS 1.106A_Disclosure

Components of equity [axis]

axis

IAS 1.106_Disclosure

Equity [member]

member [default]

IAS 1.106_Disclosure

Equity attributable to owners of parent [member]

member

IAS 1.106_Disclosure

Issued capital [member]

member

IAS 1.106_Disclosure

Share premium [member]

member

IAS 1.106_Disclosure

Treasury shares [member]

member

IAS 1.106_Disclosure

Other equity interest [member]

member

IAS 1.106_Disclosure

Other reserves [member]

member

IAS 1.106_Disclosure, IAS 1.79 b_Disclosure

Revaluation surplus [member]

member

IFRS 1.IG10_Disclosure, IAS 1.108_Example, IAS 16.39_Disclosure

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

IAS 1.108_Example

Reserve of hedges of net investment in foreign operations [member]

member

IAS 1.108_Example

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

member

Expiry date 2013-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

Effective 2013-01-01 IAS 1.108_Example

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

member

IFRS 5 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments [member]

member

IAS 1.108_Example

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

member

Effective 2013-01-01 IAS 1.108_Example

Reserve for catastrophe [member]

member

IFRS 4.IG58_Disclosure

Reserve for equalisation [member]

member

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features [member]

member

IFRS 4.IG22 f_Disclosure

Retained earnings [member]

member

IAS 1.106_Disclosure, IAS 1.108_Example

Non-controlling interests [member]

member

IAS 1.106_Disclosure

Disclosure of analysis of other comprehensive income by item [line items]

line items

Other comprehensive income, net of tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Other comprehensive income, net of tax, available-for-sale financial assets

X _{duration, credit}

~~Expiry date 2013-01-01 IAS 1.82 g_Disclosure,~~ Expiry date 2013-01-01 IAS 1.91 a_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, cash flow hedges

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 g_Disclosure~~

Other comprehensive income, net of tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, ~~IAS 1.82 g_Disclosure,~~ IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, gains (losses) on revaluation

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans

X _{duration, credit}

Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b

X _{duration, credit}

~~IAS 1.82 g_Disclosure,~~ ~~IAS 19.120A h (ii)_Disclosure~~, Expiry date 2013-01-01 IAS 19.120A h (ii)_Disclosure

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

X _{duration, credit}

Effective 2013-01-01 IAS 1.91 a_Disclosure, Effective 2013-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2013-01-01 IAS 1.7_Disclosure, ~~IAS 1.82 g_Disclosure~~

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

Effective 2013-01-01 IFRS 12.B16 c_Disclosure, IAS 1.91 a_Disclosure, ~~IAS 1.82 h_Disclosure~~, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

[861200] Notes - Share capital, reserves and other equity interest

Disclosure of share capital, reserves and other equity interest [text block]

text block

IAS 1.79_Disclosure

Disclosure of classes of share capital [text block]

text block

IAS 1.79 a_Disclosure

Disclosure of classes of share capital [abstract]

Disclosure of classes of share capital [table]

table

IAS 1.79 a_Disclosure

Classes of share capital [axis]

axis

IAS 1.79 a_Disclosure

Share capital [member]

member [default]

IAS 1.79 a_Disclosure

Disclosure of classes of share capital [line items]

line items

Number of shares authorised

IAS 1.79 a (i)_Disclosure

Number of shares issued and fully paid

IAS 1.79 a (ii)_Disclosure

Number of shares issued but not fully paid

IAS 1.79 a (ii)_Disclosure

Par value per share

X.XX

IAS 1.79 a (iii)_Disclosure

Explanation of fact that shares have no par value

text

IAS 1.79 a (iii)_Disclosure

Reconciliation of number of shares outstanding [abstract]

Number of shares outstanding at beginning of period

IAS 1.79 a (iv)_Disclosure

Changes in number of shares outstanding [abstract]

Total increase (decrease) in number of shares outstanding

IAS 1.79 a (iv)_Disclosure

Number of shares outstanding at end of period

IAS 1.79 a (iv)_Disclosure

Rights, preferences and restrictions attaching to class of share capital

text

IAS 1.79 a (v)_Disclosure

Number of shares in entity held by entity or by its subsidiaries or associates

IAS 1.79 a (vi)_Disclosure

Number of shares reserved for issue under options and contracts for sale of shares

IAS 1.79 a (vii)_Disclosure

Description of terms of shares reserved for issue under options and contracts for sale of shares

text

IAS 1.79 a (vii)_Disclosure

Disclosure of reserves within equity [text block]

text block

IAS 1.79 b_Disclosure

Disclosure of reserves within equity [abstract]

Disclosure of reserves within equity [table]

table

IAS 1.79 b_Disclosure

Reserves within equity [axis]

axis

IAS 1.79 b_Disclosure

Other reserves [member]

member [default]

IAS 1.106_Disclosure, IAS 1.79 b_Disclosure

Revaluation surplus [member]

member

IFRS 1.IG10_Disclosure, IAS 1.108_Example, IAS 16.39_Disclosure

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

IAS 1.108_Example

Reserve of hedges of net investment in foreign operations [member]

member

IAS 1.108_Example

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

member

Expiry date 2013-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

Effective 2013-01-01 IAS 1.108_Example

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

member

IFRS 5 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments [member]

member

IAS 1.108_Example

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

member

Effective 2013-01-01 IAS 1.108_Example

Reserve for catastrophe [member]

member

IFRS 4.IG58_Disclosure

Reserve for equalisation [member]

member

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features [member]

member

IFRS 4.IG22 f_Disclosure

Disclosure of reserves within equity [line items]

line items

Description of nature and purpose of reserves within equity

text

IAS 1.79 b_Disclosure

Description of other equity interest

text

IAS 1.80_Disclosure

Summary quantitative data about puttable financial instruments classified as equity instruments

text

IAS 1.136A a_Disclosure

Information about objectives policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments

text

IAS 1.136A b_Disclosure

Expected cash outflow on redemption or repurchase of puttable financial instruments

X _{duration, credit}

IAS 1.136A c_Disclosure

Information about how expected cash outflow on redemption or repurchase was determined

text

IAS 1.136A d_Disclosure

[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds

Disclosure of interest in funds [text block]

text block

IFRIC 5 - Consensus_Disclosure

Description of nature of interest in funds

text

IFRIC 5.11_Disclosure

Description of restrictions on access to assets in funds

text

IFRIC 5.11_Disclosure

[868500] Notes - Members' shares in co-operative entities and similar instruments

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

text block

IFRIC 2 - Disclosure_Disclosure

Transfer between financial liabilities and equity attributable to change in redemption prohibition

X _duration

IFRIC 2.13_Disclosure

Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition

text

IFRIC 2.13_Disclosure

[871100] Notes - Operating segments

Disclosure of entity's operating segments [text block]

text block

IFRS 8 - Disclosure_Disclosure

Description of factors used to identify entity's reportable segments

text

IFRS 8.22 a_Disclosure

Description of types of products and services from which each reportable segment derives its revenues

text

IFRS 8.22 b_Disclosure

Description of sources of revenue for all other segments

text

IFRS 8.16_Disclosure

Description of basis of accounting for transactions between reportable segments

text

IFRS 8.27 a_Disclosure

Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations

text

IFRS 8.27 b_Disclosure

Description of nature of differences between measurements of reportable segments' assets and entity's assets

text

IFRS 8.27 c_Disclosure

Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities

text

IFRS 8.27 d_Disclosure

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

text

IFRS 8.27 e_Disclosure

Description of nature and effect of any asymmetrical allocations to reportable segments

text

IFRS 8.27 f_Disclosure

Disclosure of operating segments [text block]

text block

IFRS 8.23_Disclosure

Disclosure of operating segments [abstract]

Disclosure of operating segments [table]

table

IFRS 8.23_Disclosure

Operating segments [axis]

axis

IFRS 8.23_Disclosure, IAS 36.130 d (ii)_Disclosure

Entity's total for operating segments [member]

member [default]

IFRS 8.28_Disclosure

Operating segments [member]

member

IFRS 8.28_Disclosure

Reportable segments [member]

member

IFRS 8.23_Disclosure

All other segments [member]

member

IFRS 8.16_Disclosure

Material reconciling items [member]

member

IFRS 8.28_Disclosure

Elimination of intersegment amounts [member]

member

IFRS 8.IG4_Example

Unallocated amounts [member]

member

IFRS 8.IG4_Example

Disclosure of operating segments [line items]

line items

Revenue

X _{duration, credit}

Revenues from transactions with other operating segments of same entity

X _{duration, credit}

IFRS 8.23 b_Disclosure

Total revenues from external customers and transactions with other operating segments of same entity

X _{duration, credit}

IFRS 8.IG4_Example

Interest income

X _{duration, credit}

IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 e_Disclosure, IAS 18.35 b (iii)_Disclosure, IFRS 8.23 c_Disclosure

Interest expense

X _{duration, debit}

IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 f_Disclosure, IFRS 8.23 d_Disclosure

Interest income (expense)

X _{duration, credit}

IFRS 8.28 e_Disclosure, IFRS 8.23_Disclosure

Depreciation and amortisation expense

X _{duration, debit}

Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure, IAS 1.104_Disclosure

Other material items of income (expense)

X _{duration, credit}

IFRS 8.23 f_Disclosure, IFRS 8.28 e_Disclosure

Entity's interest in profit or loss of associates and joint venturers accounted for by equity method

X _{duration, credit}

IFRS 8.23 g_Disclosure, IFRS 8.28 e_Disclosure

Tax expense (income), continuing operations

X _{duration, debit}

Other material non-cash items

X _{duration, debit}

IFRS 8.23 i_Disclosure, IFRS 8.28 e_Disclosure

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taxB:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

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taxB:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

taxB:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

taxB:DescriptionOfNatureOfBenefitsProvidedByPlan

taxB:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

taxB:DescriptionOfPolicyForDeterminingContributionToBePaidByEntity

taxB:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

taxB:DescriptionOfRegulatoryFrameworkInWhichPlanOperates

taxB:DescriptionOfRisksToWhichPlanExposesEntity

taxB:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

taxB:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

taxB:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

taxB:DisclosureOfFairValueOfPlanAssetsAbstract

taxB:DisclosureOfFairValueOfPlanAssetsExplanatory

taxB:DisclosureOfFairValueOfPlanAssetsLineItems

taxB:DisclosureOfFairValueOfPlanAssetsTable

taxB:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory

taxB:DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

taxB:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

taxB:DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

taxB:DisclosureOfNetDefinedBenefitLiabilityAssetTable

taxB:DisclosureOfReimbursementRightsAbstract

taxB:DisclosureOfReimbursementRightsExplanatory

taxB:DisclosureOfReimbursementRightsLineItems

taxB:DisclosureOfReimbursementRightsTable

taxB:DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

taxB:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

taxB:DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

taxB:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable

taxB:EffectOfAssetCeilingMember

taxB:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling

taxB:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling

taxB:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset

taxB:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract

taxB:GainLossOnRemeasurementOfReimbursementRights

taxB:GainLossOnRemeasurementOfReimbursementRightsAbstract

taxB:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

taxB:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome

taxB:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption

taxB:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption

taxB:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset

taxB:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset

taxB:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights

taxB:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset

taxB:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset

taxB:InterestIncomeReimbursementRights

taxB:InvestmentFundsAmountContributedToFairValueOfPlanAssets

taxB:Level2And3OfFairValueHierarchyMember

taxB:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities

taxB:NetDefinedBenefitLiabilityAssetAxis

taxB:NetDefinedBenefitLiabilityAssetMember

taxB:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

taxB:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

taxB:OtherMaterialActuarialAssumptionsMember

taxB:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

taxB:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract

taxB:PastServiceCostNetDefinedBenefitLiabilityAsset

taxB:PaymentsFromPlanNetDefinedBenefitLiabilityAsset

taxB:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset

taxB:PaymentsInRespectOfSettlementsReimbursementRights

taxB:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption

taxB:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption

taxB:PlanAssetsMember

taxB:PresentValueOfDefinedBenefitObligationMember

taxB:ReserveOfRemeasurementsOfDefinedBenefitPlansMember

taxB:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset

taxB:ReturnOnReimbursementRights

taxB:StateDefinedBenefitPlansMember

taxB:StructuredDebtAmountContributedToFairValueOfPlanAssets

taxB:UnrecognisedAssetsOfDefinedBenefitPlans2011

taxB:WeightedAverageDurationOfDefinedBenefitObligation

Abstract

Legend: Linkbase header

Legend: Linkbase content

Example

Statistics

Taxonomy Visualisation

Technical information

Namespace mapping

Role mapping

Concept add