This document is a human readable presentation of the changes arising in the IFRS Taxonomy 2011 from the IFRS Taxonomy 2011 interim releases for IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement.
[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
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X instant, debit |
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
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This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase | ||
Revaluation surplus [member]
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member |
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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
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X duration, credit |
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The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11". | ||
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The concept has been removed from the taxonomy and also from this location in this linkbase. |
[825700] Notes - Interests in other entities
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Disclosure of interests in other entities [text block]
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text block |
Effective 2013-01-01 IFRS 12.1Disclosure
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Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
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text block |
Effective 2013-01-01 IFRS 12.7Disclosure
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Description of reason why entity with more than half of voting power directly or indirectly owned is not subsidiary due to
absence of control
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text |
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Description of nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
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text |
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Description of significant judgements and assumptions made in determining that entity is agent or principal
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text |
Effective 2013-01-01 IFRS 12.9 cExample
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Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more
than twenty per cent
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text |
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Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee
is less than twenty per cent
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text |
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Disclosure of how entity aggregated interests in similar entities [text block]
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text block |
Effective 2013-01-01 IFRS 12.B3Disclosure
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Disclosure of interests in subsidiaries [text block]
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text block |
Effective 2013-01-01 IFRS 12.2 b (i)Disclosure
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Disclosure of composition of group [text block]
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text block |
Effective 2013-01-01 IFRS 12.10 a (i)Disclosure
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text block |
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table |
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axis |
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Entity's total for subsidiaries [member]
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member [default] |
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Subsidiaries [member]
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member |
IAS 24.19 cDisclosure,
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Subsidiaries with material non-controlling interests [member]
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member |
Effective 2013-01-01 IFRS 12.12Disclosure
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line items | |
Name of subsidiary
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text |
|
Principal place of business of subsidiary
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text |
Effective 2013-01-01 IAS 27.17 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.12 bDisclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure
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text |
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Proportion of ownership interests held by non-controlling interests
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X.XX |
Effective 2013-01-01 IFRS 12.12 cDisclosure
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Proportion of voting rights held by non-controlling interests
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X.XX |
Effective 2013-01-01 IFRS 12.12 dDisclosure
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Profit (loss), attributable to non-controlling interests
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X duration, credit |
IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
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Non-controlling interests
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X instant, credit |
IAS 1.54 qDisclosure, Effective 2013-01-01 IFRS 12.12 fDisclosure, Effective 2013-01-01 IFRS 10.22Disclosure, Expiry date 2013-01-01 IAS 27.27Disclosure
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Dividends paid to non-controlling interests
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X duration, credit |
Effective 2013-01-01 IFRS 12.B10 aDisclosure
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Current assets
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X instant, debit |
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Non-current assets
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X instant, debit |
IAS 1.66Disclosure,
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Current liabilities
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X instant, credit |
IAS 1.69Disclosure,
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Non-current liabilities
|
X instant, credit |
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Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
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Profit (loss)
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X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
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Comprehensive income
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X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
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Date of end of reporting period of financial statements of subsidiary
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yyyy-mm-dd |
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Description of reason why using different reporting date or period for subsidiary
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text |
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Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
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text |
Effective 2013-01-01 IFRS 12.13 aDisclosure
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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
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text |
Effective 2013-01-01 IFRS 12.13 bDisclosure
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Assets to which significant restrictions apply
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X instant, debit |
Effective 2013-01-01 IFRS 12.13 cDisclosure
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Liabilities to which significant restrictions apply
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X instant, credit |
Effective 2013-01-01 IFRS 12.13 cDisclosure
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Disclosure of information about consolidated structured entities [text block]
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text block |
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
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Disclosure of information about consolidated structured entities [abstract]
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Disclosure of information about consolidated structured entities [table]
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table |
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
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Consolidated structured entities [axis]
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axis |
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
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Entity's total for consolidated structured entities [member]
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member [default] |
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
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Consolidated structured entities [member]
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member |
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
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Disclosure of information about consolidated structured entities [line items]
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line items | |
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to
structured entity
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text |
Effective 2013-01-01 IFRS 12.14Disclosure, Effective 2013-01-01 IFRS 12.B26 aExample
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Description of type of support provided to structured entity without having contractual obligation to do so
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text |
Effective 2013-01-01 IFRS 12.30 aDisclosure, Effective 2013-01-01 IFRS 12.15 aDisclosure
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Support provided to structured entity without having contractual obligation to do so
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X duration |
Effective 2013-01-01 IFRS 12.30 aDisclosure, Effective 2013-01-01 IFRS 12.15 aDisclosure
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Description of reasons for providing support to structured entity without having contractual obligation to do so
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text |
Effective 2013-01-01 IFRS 12.30 bDisclosure, Effective 2013-01-01 IFRS 12.15 bDisclosure
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Explanation of factors in reaching decision that provision of support to previously unconsolidated structured entity resulted
in obtaining control
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text |
Effective 2013-01-01 IFRS 12.16Disclosure
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Description of intentions to provide support to structured entity
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text |
Effective 2013-01-01 IFRS 12.17Disclosure, Effective 2013-01-01 IFRS 12.31Disclosure
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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]
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text block |
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Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable
to owners of parent
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X duration, credit |
Effective 2013-01-01 IFRS 12.18Disclosure
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Gains (losses) recognised when control of subsidiary is lost
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X duration, credit |
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Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in
former subsidiary
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X duration, credit |
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text |
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Disclosure of interests in associates [text block]
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text block |
Effective 2013-01-01 IFRS 12.2 b (ii)Disclosure
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text block |
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table |
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axis |
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Entity's total for associates [member]
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member [default] |
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Associates [member]
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member |
IAS 24.19 dDisclosure,
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Aggregated individually immaterial associates [member]
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member |
Effective 2013-01-01 IFRS 12.21 c (ii)Disclosure
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line items | |
Name of associate
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text |
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Description of nature of entity's relationship with associate
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text |
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
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Principal place of business of associate
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text |
Effective 2013-01-01 IAS 27.17 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure
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text |
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Proportion of ownership interest in associate
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X.XX |
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X.XX |
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Description of whether investment in associate is measured using equity method or at fair value
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text |
Effective 2013-01-01 IFRS 12.21 b (i)Disclosure
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Description of basis of preparation of summarised financial information of associate
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text |
Effective 2013-01-01 IFRS 12.B15Disclosure
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Dividends received
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X duration, debit |
Effective 2013-01-01 IFRS 12.B12 aDisclosure
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Current assets
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X instant, debit |
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Non-current assets
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X instant, debit |
IAS 1.66Disclosure,
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Current liabilities
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X instant, credit |
IAS 1.69Disclosure,
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Non-current liabilities
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X instant, credit |
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Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
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Profit (loss) from continuing operations
|
X duration, credit |
IFRS 8.28 bDisclosure, IAS 1.82 fDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure
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Profit (loss) from discontinued operations
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X duration, credit |
IFRS 5.33 aDisclosure, IAS 1.82 eDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
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Other comprehensive income
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X duration, credit |
IAS 1.106 d (ii)Disclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure
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Comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
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X instant, debit |
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Investments accounted for using equity method
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X instant, debit |
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, Effective 2013-01-01 IFRS 12.B16Disclosure
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Share of profit (loss) of continuing operations of associates and joint ventures accounted for using equity method
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X duration, credit |
Effective 2013-01-01 IFRS 12.B16 aDisclosure
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Share of profit (loss) of discontinued operations of associates and joint ventures accounted for using equity method
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X duration, credit |
Effective 2013-01-01 IFRS 12.B16 bDisclosure
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Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
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X duration, credit |
IAS 1.82 hDisclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B16 cDisclosure
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Share of total comprehensive income of associates and joint ventures accounted for using equity method
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X duration, credit |
Effective 2013-01-01 IFRS 12.B16 dDisclosure
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Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying
amount of interest in associate [text block]
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text block |
Effective 2013-01-01 IFRS 12.B14 bDisclosure
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Description of nature and extent of significant restrictions on transfer of funds to parent
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text |
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Date of end of reporting period of financial statements of associate
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yyyy-mm-dd |
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Description of reason why using different reporting date or period for associate
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text |
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Unrecognised share of losses of associates
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X duration, debit |
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Cumulative unrecognised share of losses of associates
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X instant, credit |
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Contingent liabilities incurred in relation to interests in associates
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X instant, credit |
Effective 2013-01-01 IFRS 12.23 bDisclosure
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Share of contingent liabilities of associates incurred jointly with other investors
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X instant, credit |
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Disclosure of interests in joint arrangements [text block]
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text block |
Effective 2013-01-01 IFRS 12.2 b (ii)Disclosure
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Disclosure of joint operations [text block]
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text block |
Effective 2013-01-01 IFRS 12.B4 cDisclosure
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Disclosure of joint operations [abstract]
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||
Disclosure of joint operations [table]
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table |
Effective 2013-01-01 IFRS 12.B4 cDisclosure
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Joint operations [axis]
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axis |
Effective 2013-01-01 IFRS 12.B4 cDisclosure
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Entity's total for joint operations [member]
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member [default] |
Effective 2013-01-01 IFRS 12.B4 cDisclosure
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Joint operations [member]
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member |
Effective 2013-01-01 IFRS 12.B4 cDisclosure
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Disclosure of joint operations [line items]
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line items | |
Name of joint operation
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text |
Effective 2013-01-01 IFRS 12.21 a (i)Disclosure
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Description of nature of entity's relationship with joint operation
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text |
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
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Principal place of business of joint operation
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text |
Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure
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Country of incorporation of joint operation
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text |
Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure
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Proportion of ownership interest in joint operation
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X.XX |
Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure
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Proportion of voting rights held in joint operation
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X.XX |
Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure
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Disclosure of joint ventures [text block]
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text block |
Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure
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Disclosure of joint ventures [abstract]
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||
Disclosure of joint ventures [table]
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table |
Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure
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Joint ventures [axis]
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axis |
Effective 2013-01-01 IFRS 12.B4 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
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Entity's total for joint ventures [member]
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member [default] |
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Joint ventures [member]
|
member |
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Aggregated individually immaterial joint ventures [member]
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member |
Effective 2013-01-01 IFRS 12.21 c (i)Disclosure
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Disclosure of joint ventures [line items]
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line items | |
Name of joint venture
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text |
Effective 2013-01-01 IAS 27.16 b (i)Disclosure, Effective 2013-01-01 IFRS 12.21 a (i)Disclosure, Effective 2013-01-01 IAS 27.17 b (i)Disclosure
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Description of nature of entity's relationship with joint venture
|
text |
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
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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
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Country of incorporation of joint venture
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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
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Proportion of ownership interest in joint venture
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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
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Proportion of voting rights held in joint venture
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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
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Description of whether investment in joint venture is measured using equity method or at fair value
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text |
Effective 2013-01-01 IFRS 12.21 b (i)Disclosure
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Description of basis of preparation of summarised financial information of joint venture
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text |
Effective 2013-01-01 IFRS 12.B15Disclosure
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Dividends received
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X duration, debit |
Effective 2013-01-01 IFRS 12.B12 aDisclosure
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Current assets
|
X instant, debit |
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Non-current assets
|
X instant, debit |
IAS 1.66Disclosure,
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Current liabilities
|
X instant, credit |
IAS 1.69Disclosure,
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Non-current liabilities
|
X instant, credit |
|
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
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Profit (loss) from continuing operations
|
X duration, credit |
IFRS 8.28 bDisclosure, IAS 1.82 fDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure
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Profit (loss) from discontinued operations
|
X duration, credit |
IFRS 5.33 aDisclosure, IAS 1.82 eDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
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Other comprehensive income
|
X duration, credit |
IAS 1.106 d (ii)Disclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure
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Comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
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Cash and cash equivalents
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Other current financial liabilities
|
X instant, credit |
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 bDisclosure
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Other non-current financial liabilities
|
X instant, credit |
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 cDisclosure
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Depreciation and amortisation expense
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure
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Interest income
|
X duration, credit |
IFRS 8.28 eDisclosure, IAS 18.35 b (iii)Disclosure, IFRS 8.23 cDisclosure, Effective 2013-01-01 IFRS 12.B13 eDisclosure
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Interest expense
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 dDisclosure, Effective 2013-01-01 IFRS 12.B13 fDisclosure
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Tax expense (income), continuing operations
|
X duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
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X instant, debit |
Effective 2013-01-01 IFRS 12.21 b (iii)Disclosure
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Investments accounted for using equity method
|
X instant, debit |
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, Effective 2013-01-01 IFRS 12.B16Disclosure
|
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 aDisclosure
|
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 bDisclosure
|
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
X duration, credit |
IAS 1.82 hDisclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B16 cDisclosure
|
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 dDisclosure
|
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 bDisclosure
|
Description of nature and extent of significant restrictions on transfer of funds to parent
|
text |
|
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 cDisclosure
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Cumulative unrecognised share of losses of joint ventures
|
X instant, credit |
Effective 2013-01-01 IFRS 12.22 cDisclosure
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Commitments in relation to joint ventures
|
X instant, credit |
Effective 2013-01-01 IFRS 12.23 aDisclosure
|
Contingent liabilities incurred by venturer in relation to interests in joint ventures
|
X instant, credit |
|
Share of contingent liabilities incurred jointly with other venturers
|
X instant, credit |
|
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 eDisclosure
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Disclosure of unconsolidated structured entities [abstract]
|
||
Disclosure of unconsolidated structured entities [table]
|
table |
Effective 2013-01-01 IFRS 12.B4 eDisclosure
|
Unconsolidated structured entities [axis]
|
axis |
Effective 2013-01-01 IFRS 12.B4 eDisclosure
|
Entity's total for unconsolidated structured entities [member]
|
member [default] |
Effective 2013-01-01 IFRS 12.B4 eDisclosure
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Unconsolidated structured entities [member]
|
member |
Effective 2013-01-01 IFRS 12.B4 eDisclosure
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Securitisation vehicles [member]
|
member |
Effective 2013-01-01 IFRS 12.B23 aExample
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Asset-backed financings [member]
|
member |
Effective 2013-01-01 IFRS 12.B23 bExample
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Investment funds [member]
|
member |
Effective 2013-01-01 IFRS 12.B23 cExample
|
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 12.26Disclosure
|
Description of how entity determined which structured entities it sponsored
|
text |
Effective 2013-01-01 IFRS 12.27 aDisclosure
|
Income from structured entities
|
X duration, credit |
Effective 2013-01-01 IFRS 12.27 bDisclosure
|
Description of types of income from structured entities
|
text |
Effective 2013-01-01 IFRS 12.B26 cExample, Effective 2013-01-01 IFRS 12.27 bDisclosure
|
Assets transferred to structured entities, at time of transfer
|
X duration, credit |
Effective 2013-01-01 IFRS 12.27 cDisclosure
|
Assets recognised in entity's financial statements in relation to structured entities
|
X instant, debit |
Effective 2013-01-01 IFRS 12.29 aDisclosure
|
Liabilities recognised in entity's financial statements in relation to structured entities
|
X instant, credit |
Effective 2013-01-01 IFRS 12.29 aDisclosure
|
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 bDisclosure
|
Maximum exposure to loss from interests in structured entities
|
X instant |
Effective 2013-01-01 IFRS 12.29 cDisclosure
|
Information about how maximum exposure to loss from interests in structured entities is determined
|
text |
Effective 2013-01-01 IFRS 12.29 cDisclosure
|
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 cDisclosure
|
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 dDisclosure
|
Description of type of support provided to structured entity without having contractual obligation to do so
|
text |
Effective 2013-01-01 IFRS 12.30 aDisclosure, Effective 2013-01-01 IFRS 12.15 aDisclosure
|
Support provided to structured entity without having contractual obligation to do so
|
X duration |
Effective 2013-01-01 IFRS 12.30 aDisclosure, Effective 2013-01-01 IFRS 12.15 aDisclosure
|
Description of reasons for providing support to structured entity without having contractual obligation to do so
|
text |
Effective 2013-01-01 IFRS 12.30 bDisclosure, Effective 2013-01-01 IFRS 12.15 bDisclosure
|
Description of intentions to provide support to structured entity
|
text |
Effective 2013-01-01 IFRS 12.17Disclosure, Effective 2013-01-01 IFRS 12.31Disclosure
|
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.B25Disclosure
|
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 12.14Disclosure, Effective 2013-01-01 IFRS 12.B26 aExample
|
Losses incurred in relation to interests in structured entities
|
X duration, debit |
Effective 2013-01-01 IFRS 12.B26 bExample
|
Description of whether entity is required to absorb losses of structured entities before other parties
|
text |
Effective 2013-01-01 IFRS 12.B26 dExample
|
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 dExample
|
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 dExample
|
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 eExample
|
Description of difficulties structured entity experienced in financing its activities
|
text |
Effective 2013-01-01 IFRS 12.B26 fExample
|
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
|
text block |
Effective 2013-01-01 IFRS 12.B26 gExample
|
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.C4Disclosure
|
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
|
X instant, credit |
Effective 2013-01-01 IFRS 11.C4Disclosure
|
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.C5Disclosure
|
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.C10Disclosure
|
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 bDisclosure
|
[823000] Notes - Fair value measurement
|
||
Disclosure of fair value measurement [text block]
|
text block |
Effective 2013-01-01 IFRS 13 - DisclosureDisclosure
|
Disclosure of fair value measurement of assets [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Disclosure of fair value measurement of assets [abstract]
|
||
Disclosure of fair value measurement of assets [table]
|
table |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of assets [axis]
|
axis |
IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Assets [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Trading equity securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Other equity securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Debt securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Hedge fund investments [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Investment property [member]
|
member |
IAS 17.31 aDisclosure, Effective 2013-01-01 IFRS 13.IE60Example
|
Non-current assets held for sale [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Levels of fair value hierarchy [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
All levels of fair value hierarchy [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 1 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 2 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 3 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Disclosure of fair value measurement of assets [line items]
|
line items | |
Assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Description of reasons for fair value measurement, assets
|
text |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets
|
X duration |
Effective 2013-01-01 IFRS 13.93 cDisclosure
|
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 cDisclosure
|
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets
|
X duration |
Effective 2013-01-01 IFRS 13.93 cDisclosure
|
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 cDisclosure
|
Description of policy for determining when transfers between levels are deemed to have occurred, assets
|
text |
Effective 2013-01-01 IFRS 13.93 cDisclosure, Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure, Effective 2013-01-01 IFRS 13.95Disclosure
|
Description of valuation techniques used in fair value measurement, assets
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of inputs used in fair value measurement, assets
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
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 dDisclosure
|
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 dDisclosure
|
Reconciliation of changes in fair value measurement, assets [abstract]
|
||
Assets at beginning of period
|
X instant, debit |
IFRS 8.23Disclosure,
|
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 eDisclosure
|
Assets at end of period
|
X instant, debit |
IFRS 8.23Disclosure,
|
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 fDisclosure
|
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 fDisclosure
|
Description of valuation processes used in fair value measurement, assets
|
text |
Effective 2013-01-01 IFRS 13.93 gDisclosure
|
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 bExample
|
Description of process for analysing changes in fair value measurements, assets
|
text |
Effective 2013-01-01 IFRS 13.IE65 cExample
|
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 dExample
|
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
|
text |
Effective 2013-01-01 IFRS 13.IE65 eExample
|
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 iDisclosure
|
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 iDisclosure
|
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 13.94Disclosure
|
Description of accounting policy decision to use exception in IFRS 13.48, assets
|
text |
Effective 2013-01-01 IFRS 13.96Disclosure
|
Description of nature of class of assets measured at fair value
|
text |
Effective 2013-01-01 IFRS 13.IE64 aExample
|
Description of how third-party information was taken into account when measuring fair value, assets
|
text |
Effective 2013-01-01 IFRS 13.IE64 bExample
|
Disclosure of fair value measurement of liabilities [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Disclosure of fair value measurement of liabilities [abstract]
|
||
Disclosure of fair value measurement of liabilities [table]
|
table |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of liabilities [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Liabilities [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Levels of fair value hierarchy [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
All levels of fair value hierarchy [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 1 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 2 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 3 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Disclosure of fair value measurement of liabilities [line items]
|
line items | |
Liabilities
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Description of reasons for fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
|
X duration |
Effective 2013-01-01 IFRS 13.93 cDisclosure
|
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 cDisclosure
|
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
|
X duration |
Effective 2013-01-01 IFRS 13.93 cDisclosure
|
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 cDisclosure
|
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure, Effective 2013-01-01 IFRS 13.93 cDisclosure, Effective 2013-01-01 IFRS 13.95Disclosure
|
Description of valuation techniques used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of inputs used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of change in valuation technique used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of reasons for change in valuation technique used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Reconciliation of changes in fair value measurement, liabilities [abstract]
|
||
Liabilities at beginning of period
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
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 eDisclosure
|
Liabilities at end of period
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
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 fDisclosure
|
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 fDisclosure
|
Description of valuation processes used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.93 gDisclosure
|
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 bExample
|
Description of process for analysing changes in fair value measurements, liabilities
|
text |
Effective 2013-01-01 IFRS 13.IE65 cExample
|
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 dExample
|
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
|
text |
Effective 2013-01-01 IFRS 13.IE65 eExample
|
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 13.94Disclosure
|
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
|
text |
Effective 2013-01-01 IFRS 13.96Disclosure
|
Description of nature of class of liabilities measured at fair value
|
text |
Effective 2013-01-01 IFRS 13.IE64 aExample
|
Description of how third-party information was taken into account when measuring fair value, liabilities
|
text |
Effective 2013-01-01 IFRS 13.IE64 bExample
|
Disclosure of fair value measurement of equity [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Disclosure of fair value measurement of equity [abstract]
|
||
Disclosure of fair value measurement of equity [table]
|
table |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of entity's own equity instruments [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Entity's own equity instruments [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Levels of fair value hierarchy [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
All levels of fair value hierarchy [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 1 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 2 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Level 3 of fair value hierarchy [member]
|
member |
Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Disclosure of fair value measurement of equity [line items]
|
line items | |
Equity
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Description of reasons for fair value measurement, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
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 cDisclosure, Effective 2013-01-01 IFRS 13.95Disclosure, Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
|
Description of valuation techniques used in fair value measurement, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of inputs used in fair value measurement, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
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 dDisclosure
|
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
|
||
Equity at beginning of period
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
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 eDisclosure
|
Equity at end of period
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
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 fDisclosure
|
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 fDisclosure
|
Description of valuation processes used in fair value measurement, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.93 gDisclosure
|
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 bExample
|
Description of process for analysing changes in fair value measurements, entity's own equity instruments
|
text |
Effective 2013-01-01 IFRS 13.IE65 cExample
|
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 dExample
|
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 eExample
|
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 13.94Disclosure
|
Description of nature of class of entity's own equity instruments measured at fair value
|
text |
Effective 2013-01-01 IFRS 13.IE64 aExample
|
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 bExample
|
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
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 dDisclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of assets [axis]
|
axis |
IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Assets [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Trading equity securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Other equity securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Debt securities [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Hedge fund investments [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Investment property [member]
|
member |
IAS 17.31 aDisclosure, Effective 2013-01-01 IFRS 13.IE60Example
|
Non-current assets held for sale [member]
|
member |
Effective 2013-01-01 IFRS 13.IE60Example
|
Valuation techniques used in fair value measurement [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Valuation techniques [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Market approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Market comparable companies [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Market comparable prices [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Matrix pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.B7Example
|
Consensus pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Cost approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Income approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Discounted cash flow [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example, Effective 2013-01-01 IFRS 13.B11 aExample
|
Option pricing model [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 bExample, Effective 2013-01-01 IFRS 13.IE63Example
|
Multi-period excess earnings method [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 cExample
|
Range [axis]
|
axis |
Effective 2013-01-01 IFRS 13.IE63Example
|
Ranges [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.IE63Example
|
Bottom of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Weighted average [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Top of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
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 aExample
|
Historical volatility for shares, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 bExample
|
Adjustment to mid-market consensus price, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 cExample
|
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 dExample
|
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets
|
X duration |
Effective 2013-01-01 IFRS 13.B36 eExample
|
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets
|
X duration |
Effective 2013-01-01 IFRS 13.B36 eExample
|
Weighted average cost of capital, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Revenue multiple, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Constant prepayment rate, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Probability of default, significant unobservable inputs, assets
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
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 dDisclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of liabilities [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Liabilities [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Valuation techniques used in fair value measurement [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Valuation techniques [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Market approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Market comparable companies [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Market comparable prices [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Matrix pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.B7Example
|
Consensus pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Cost approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Income approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Discounted cash flow [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example, Effective 2013-01-01 IFRS 13.B11 aExample
|
Option pricing model [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 bExample, Effective 2013-01-01 IFRS 13.IE63Example
|
Multi-period excess earnings method [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 cExample
|
Range [axis]
|
axis |
Effective 2013-01-01 IFRS 13.IE63Example
|
Ranges [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.IE63Example
|
Bottom of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Weighted average [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Top of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
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 aExample
|
Historical volatility for shares, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 bExample
|
Adjustment to mid-market consensus price, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 cExample
|
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 dExample
|
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities
|
X duration |
Effective 2013-01-01 IFRS 13.B36 eExample
|
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities
|
X duration |
Effective 2013-01-01 IFRS 13.B36 eExample
|
Weighted average cost of capital, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Revenue multiple, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Constant prepayment rate, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Probability of default, significant unobservable inputs, liabilities
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
|
text block |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
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 dDisclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Non-recurring fair value measurement [member]
|
member |
Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
member |
Effective 2013-01-01 IFRS 13.97Disclosure
|
Classes of entity's own equity instruments [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Entity's own equity instruments [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93Disclosure
|
Valuation techniques used in fair value measurement [axis]
|
axis |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Valuation techniques [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.93 dDisclosure
|
Market approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Market comparable companies [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Market comparable prices [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Matrix pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.B7Example
|
Consensus pricing [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Cost approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Income approach [member]
|
member |
Effective 2013-01-01 IFRS 13.62Example
|
Discounted cash flow [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example, Effective 2013-01-01 IFRS 13.B11 aExample
|
Option pricing model [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 bExample, Effective 2013-01-01 IFRS 13.IE63Example
|
Multi-period excess earnings method [member]
|
member |
Effective 2013-01-01 IFRS 13.B11 cExample
|
Range [axis]
|
axis |
Effective 2013-01-01 IFRS 13.IE63Example
|
Ranges [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.IE63Example
|
Bottom of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Weighted average [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
Top of range [member]
|
member |
Effective 2013-01-01 IFRS 13.IE63Example
|
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 aExample
|
Historical volatility for shares, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 bExample
|
Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.B36 cExample
|
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 dExample
|
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 eExample
|
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 eExample
|
Weighted average cost of capital, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Revenue multiple, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Constant prepayment rate, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Probability of default, significant unobservable inputs, entity's own equity instruments
|
X.XX |
Effective 2013-01-01 IFRS 13.IE63Example
|
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
|
text block |
Effective 2013-01-01 IFRS 13.98Disclosure
|
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 13.98Disclosure
|
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
|
axis |
Effective 2013-01-01 IFRS 13.98Disclosure
|
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
|
member [default] |
Effective 2013-01-01 IFRS 13.98Disclosure
|
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 13.98Disclosure
|
Description of whether third-party credit enhancement is reflected in fair value measurement
|
text |
Effective 2013-01-01 IFRS 13.98Disclosure
|
[105000] Management commentary
|
||
Management commentary [text block]
|
text block |
MC - Framework for the presentation of management commentaryDisclosure
|
Disclosure of nature of business [text block]
|
text block |
MC 24 aDisclosure
|
Disclosure of management's objectives and its strategies for meeting those objectives [text block]
|
text block |
MC 24 bDisclosure
|
Disclosure of entity's most significant resources, risks and relationships [text block]
|
text block |
MC 24 cDisclosure
|
Disclosure of results of operations and prospects [text block]
|
text block |
MC 24 dDisclosure
|
Disclosure of critical performance measures and indicators that management uses to evaluate entity's performance against stated
objectives [text block]
|
text block |
MC 24 eDisclosure
|
[110000] General information about financial statements
|
||
Disclosure of general information about financial statements [text block]
|
text block |
IAS 1.51Disclosure
|
Name of reporting entity or other means of identification
|
text |
IAS 1.51 aDisclosure
|
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
|
text |
IAS 1.51 aDisclosure
|
Description of nature of financial statements
|
text |
IAS 1.51 bDisclosure,
|
Date of end of reporting period
|
yyyy-mm-dd |
IAS 1.51 cDisclosure
|
Period covered by financial statements
|
text |
IAS 1.51 cDisclosure
|
Description of presentation currency
|
text |
IAS 21.53Disclosure, IAS 1.51 dDisclosure
|
Level of rounding used in financial statements
|
text |
IAS 1.51 eDisclosure
|
[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 16.73 eDisclosure, IAS 1.54 aDisclosure
|
Investment property
|
X instant, debit |
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 1.54 bDisclosure
|
Goodwill
|
X instant, debit |
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
Intangible assets other than goodwill
|
X instant, debit |
IAS 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
Investments accounted for using equity method
|
X instant, debit |
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, Effective 2013-01-01 IFRS 12.B16Disclosure
|
Investments in subsidiaries, joint ventures and associates
|
X instant, debit |
IAS 1.55Common practice
|
Non-current biological assets
|
X instant, debit |
IAS 1.54 fDisclosure
|
Trade and other non-current receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Non-current inventories
|
X instant, debit |
IAS 1.54 gDisclosure
|
Deferred tax assets
|
X instant, debit |
IAS 1.56Disclosure, IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure
|
Current tax assets, non-current
|
X instant, debit |
IAS 1.54 nDisclosure
|
Other non-current financial assets
|
X instant, debit |
IAS 1.54 dDisclosure
|
Other non-current non-financial assets
|
X instant, debit |
IAS 1.55Common practice
|
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
|
X instant, debit |
Expiry date 2013-01-01 IAS 39.37 aDisclosure, Effective 2013-01-01 IFRS 9.3.2.23 aDisclosure
|
Total non-current assets
|
X instant, debit |
IAS 1.66Disclosure,
|
Current assets [abstract]
|
||
Current inventories
|
X instant, debit |
IAS 1.54 gDisclosure, IAS 1.68Example, IAS 2.36 bDisclosure
|
Trade and other current receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Current tax assets, current
|
X instant, debit |
IAS 1.54 nDisclosure
|
Current biological assets
|
X instant, debit |
IAS 1.54 fDisclosure
|
Other current financial assets
|
X instant, debit |
IAS 1.54 dDisclosure
|
Other current non-financial assets
|
X instant, debit |
IAS 1.55Common practice
|
Cash and cash equivalents
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
|
X instant, debit |
Expiry date 2013-01-01 IAS 39.37 aDisclosure, Effective 2013-01-01 IFRS 9.3.2.23 aDisclosure
|
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 1.66Disclosure
|
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
|
X instant, debit |
IAS 1.54 jDisclosure
|
Total current assets
|
X instant, debit |
|
Total assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Equity and liabilities [abstract]
|
||
Equity [abstract]
|
||
Issued capital
|
X instant, credit |
IAS 1.78 eExample
|
Retained earnings
|
X instant, credit |
IAS 1.78 eExample, IAS 1.IG6Example
|
Share premium
|
X instant, credit |
IAS 1.78 eExample
|
Treasury shares
|
(X) instant, debit |
IAS 1.78 eExample, IAS 32.34Disclosure
|
Other equity interest
|
X instant, credit |
IAS 1.78 eExample
|
Other reserves
|
X instant, credit |
IAS 1.78 eExample
|
Total equity attributable to owners of parent
|
X instant, credit |
IAS 1.54 rDisclosure
|
Non-controlling interests
|
X instant, credit |
IAS 1.54 qDisclosure, Effective 2013-01-01 IFRS 12.12 fDisclosure, Effective 2013-01-01 IFRS 10.22Disclosure, Expiry date 2013-01-01 IAS 27.27Disclosure
|
Total equity
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Liabilities [abstract]
|
||
Non-current liabilities [abstract]
|
||
Non-current provisions [abstract]
|
||
Non-current provisions for employee benefits
|
X instant, credit |
IAS 1.78 dDisclosure
|
Other non-current provisions
|
X instant, credit |
IAS 1.78 dDisclosure
|
Total non-current provisions
|
X instant, credit |
IAS 1.54 lDisclosure
|
Trade and other non-current payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Deferred tax liabilities
|
X instant, credit |
IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure, IAS 1.56Disclosure
|
Current tax liabilities, non-current
|
X instant, credit |
IAS 1.54 nDisclosure
|
Other non-current financial liabilities
|
X instant, credit |
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 cDisclosure
|
Other non-current non-financial liabilities
|
X instant, credit |
IAS 1.55Common practice
|
Total non-current liabilities
|
X instant, credit |
|
Current liabilities [abstract]
|
||
Current provisions [abstract]
|
||
Current provisions for employee benefits
|
X instant, credit |
IAS 1.78 dDisclosure
|
Other current provisions
|
X instant, credit |
IAS 1.78 dDisclosure
|
Total current provisions
|
X instant, credit |
IAS 1.54 lDisclosure
|
Trade and other current payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Current tax liabilities, current
|
X instant, credit |
IAS 1.54 nDisclosure
|
Other current financial liabilities
|
X instant, credit |
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 bDisclosure
|
Other current non-financial liabilities
|
X instant, credit |
IAS 1.55Common practice
|
Total current liabilities other than liabilities included in disposal groups classified as held for sale
|
X instant, credit |
IAS 1.69Disclosure
|
Liabilities included in disposal groups classified as held for sale
|
X instant, credit |
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
|
Total current liabilities
|
X instant, credit |
IAS 1.69Disclosure,
|
Total liabilities
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Total equity and liabilities
|
X instant, credit |
IAS 1.55Disclosure
|
[220000] Statement of financial position, order of liquidity
|
||
Statement of financial position [abstract]
|
||
Assets [abstract]
|
||
Property, plant and equipment
|
X instant, debit |
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
|
Investment property
|
X instant, debit |
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 1.54 bDisclosure
|
Goodwill
|
X instant, debit |
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
Intangible assets other than goodwill
|
X instant, debit |
IAS 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
Other financial assets
|
X instant, debit |
IAS 1.54 dDisclosure
|
Other non-financial assets
|
X instant, debit |
IAS 1.55Common practice
|
Investments accounted for using equity method
|
X instant, debit |
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, Effective 2013-01-01 IFRS 12.B16Disclosure
|
Investments in subsidiaries, joint ventures and associates
|
X instant, debit |
IAS 1.55Common practice
|
Biological assets
|
X instant, debit |
IAS 41.50Disclosure, IAS 1.54 fDisclosure
|
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
|
X instant, debit |
IAS 1.54 jDisclosure
|
Inventories
|
X instant, debit |
IAS 1.54 gDisclosure
|
Current tax assets
|
X instant, debit |
IAS 1.54 nDisclosure
|
Deferred tax assets
|
X instant, debit |
IAS 1.56Disclosure, IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure
|
Trade and other receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Cash and cash equivalents
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
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 aDisclosure, Effective 2013-01-01 IFRS 9.3.2.23 aDisclosure
|
Total assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Equity and liabilities [abstract]
|
||
Equity [abstract]
|
||
Issued capital
|
X instant, credit |
IAS 1.78 eExample
|
Retained earnings
|
X instant, credit |
IAS 1.78 eExample, IAS 1.IG6Example
|
Share premium
|
X instant, credit |
IAS 1.78 eExample
|
Treasury shares
|
(X) instant, debit |
IAS 1.78 eExample, IAS 32.34Disclosure
|
Other equity interest
|
X instant, credit |
IAS 1.78 eExample
|
Other reserves
|
X instant, credit |
IAS 1.78 eExample
|
Total equity attributable to owners of parent
|
X instant, credit |
IAS 1.54 rDisclosure
|
Non-controlling interests
|
X instant, credit |
IAS 1.54 qDisclosure, Effective 2013-01-01 IFRS 12.12 fDisclosure, Effective 2013-01-01 IFRS 10.22Disclosure, Expiry date 2013-01-01 IAS 27.27Disclosure
|
Total equity
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Liabilities [abstract]
|
||
Trade and other payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Provisions [abstract]
|
||
Provisions for employee benefits
|
X instant, credit |
IAS 19.118Disclosure, IAS 1.78 dDisclosure
|
Other provisions
|
X instant, credit |
IAS 1.78 dDisclosure, IAS 37.84 aDisclosure
|
Total provisions
|
X instant, credit |
IAS 1.54 lDisclosure
|
Other financial liabilities
|
X instant, credit |
IAS 1.54 mDisclosure
|
Other non-financial liabilities
|
X instant, credit |
IAS 1.55Common practice
|
Current tax liabilities
|
X instant, credit |
IAS 1.54 nDisclosure
|
Deferred tax liabilities
|
X instant, credit |
IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure, IAS 1.56Disclosure
|
Liabilities included in disposal groups classified as held for sale
|
X instant, credit |
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
|
Total liabilities
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Total equity and liabilities
|
X instant, credit |
IAS 1.55Disclosure
|
[310000] Income statement, by function of expense
|
||
Income statement [abstract]
|
||
Profit (loss) [abstract]
|
||
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Cost of sales
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 1.103Example
|
Gross profit
|
X duration, credit |
IAS 1.103Example
|
Other income
|
X duration, credit |
IAS 26.35 b (iv)Disclosure, IAS 1.103Example, IAS 1.102Example
|
Distribution costs
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 1.103Example
|
Administrative expenses
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 26.35 b (vi)Disclosure, IAS 1.103Example
|
Other expense
|
(X) duration, debit |
IAS 1.103Example, IAS 26.35 b (vii)Disclosure, IAS 1.99Disclosure
|
Other gains (losses)
|
X duration, credit |
IAS 1.103Common practice, IAS 1.102Common practice
|
Profit (loss) from operating activities
|
X duration, credit |
IAS 32.IE33Example
|
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
|
X duration, credit |
IFRIC 17.15Disclosure
|
Gains (losses) on net monetary position
|
X duration, credit |
IAS 29.9Disclosure
|
Gain (loss) arising from derecognition of financial assets measured at amortised cost
|
X duration, credit |
IAS 1.82 aaDisclosure
|
Finance income
|
X duration, credit |
IAS 1.85Common practice
|
Finance costs
|
(X) duration, debit |
IAS 1.82 bDisclosure
|
Share of profit (loss) of associates and joint ventures accounted for using equity method
|
X duration, credit |
IAS 1.82 cDisclosure
|
Other income (expense) from subsidiaries, jointly controlled entities and associates
|
X duration, credit |
IAS 1.85Common 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 caDisclosure
|
Profit (loss) before tax
|
X duration, credit |
IAS 1.103Example, IFRS 8.23Example, IFRS 8.28 bExample, IAS 1.102Example
|
Tax income (expense)
|
(X) duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
Profit (loss) from continuing operations
|
X duration, credit |
IFRS 8.28 bDisclosure, IAS 1.82 fDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure
|
Profit (loss) from discontinued operations
|
X duration, credit |
IFRS 5.33 aDisclosure, IAS 1.82 eDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
|
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Profit (loss), attributable to [abstract]
|
||
Profit (loss), attributable to owners of parent
|
X duration, credit |
IAS 1.83 a (ii)Disclosure
|
Profit (loss), attributable to non-controlling interests
|
X duration, credit |
IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
|
Earnings per share [abstract]
|
||
Earnings per share [table]
|
table |
IAS 33.66Disclosure
|
Classes of ordinary shares [axis]
|
axis |
IAS 33.66Disclosure
|
Ordinary shares [member]
|
member [default] |
IAS 33.66Disclosure
|
Earnings per share [line items]
|
line items | |
Basic earnings per share [abstract]
|
||
Basic earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Basic earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total basic earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings per share [abstract]
|
||
Diluted earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total diluted earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
[320000] Income statement, by nature of expense
|
||
Income statement [abstract]
|
||
Profit (loss) [abstract]
|
||
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Other income
|
X duration, credit |
IAS 26.35 b (iv)Disclosure, IAS 1.103Example, IAS 1.102Example
|
Increase (decrease) in inventories of finished goods and work in progress
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 1.102Example
|
Other work performed by entity and capitalised
|
X duration, credit |
IAS 1.IG6Example
|
Raw materials and consumables used
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 1.102Example
|
Employee benefits expense
|
(X) duration, debit |
IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure
|
Depreciation and amortisation expense
|
(X) duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure
|
Reversal of impairment loss (impairment loss) recognised in profit or loss
|
(X) duration, debit |
IAS 1.99Disclosure
|
Other expenses
|
(X) duration, debit |
IAS 1.102Example, IAS 1.99Disclosure
|
Other gains (losses)
|
X duration, credit |
IAS 1.103Common practice, IAS 1.102Common practice
|
Profit (loss) from operating activities
|
X duration, credit |
IAS 32.IE33Example
|
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
|
X duration, credit |
IFRIC 17.15Disclosure
|
Gains (losses) on net monetary position
|
X duration, credit |
IAS 29.9Disclosure
|
Gain (loss) arising from derecognition of financial assets measured at amortised cost
|
X duration, credit |
IAS 1.82 aaDisclosure
|
Finance income
|
X duration, credit |
IAS 1.85Common practice
|
Finance costs
|
(X) duration, debit |
IAS 1.82 bDisclosure
|
Share of profit (loss) of associates and joint ventures accounted for using equity method
|
X duration, credit |
IAS 1.82 cDisclosure
|
Other income (expense) from subsidiaries, jointly controlled entities and associates
|
X duration, credit |
IAS 1.85Common 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 caDisclosure
|
Profit (loss) before tax
|
X duration, credit |
IAS 1.103Example, IFRS 8.23Example, IFRS 8.28 bExample, IAS 1.102Example
|
Tax income (expense)
|
(X) duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
Profit (loss) from continuing operations
|
X duration, credit |
IFRS 8.28 bDisclosure, IAS 1.82 fDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure
|
Profit (loss) from discontinued operations
|
X duration, credit |
IFRS 5.33 aDisclosure, IAS 1.82 eDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
|
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Profit (loss), attributable to [abstract]
|
||
Profit (loss), attributable to owners of parent
|
X duration, credit |
IAS 1.83 a (ii)Disclosure
|
Profit (loss), attributable to non-controlling interests
|
X duration, credit |
IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
|
Earnings per share [abstract]
|
||
Earnings per share [table]
|
table |
IAS 33.66Disclosure
|
Classes of ordinary shares [axis]
|
axis |
IAS 33.66Disclosure
|
Ordinary shares [member]
|
member [default] |
IAS 33.66Disclosure
|
Earnings per share [line items]
|
line items | |
Basic earnings per share [abstract]
|
||
Basic earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Basic earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total basic earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings per share [abstract]
|
||
Diluted earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total diluted earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
[410000] Statement of comprehensive income, OCI components presented net of tax
|
||
Statement of comprehensive income [abstract]
|
||
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Other comprehensive income [abstract]
|
||
Components of other comprehensive income, 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 aDisclosure
|
Reclassification adjustments on exchange differences on translation, net of tax
|
(X) duration, debit |
IAS 21.48Disclosure, IAS 1.92Disclosure
|
Other comprehensive income, net of tax, exchange differences on translation
|
X duration, credit |
IAS 1.91 aDisclosure, IAS 1.82 gDisclosure, IAS 1.7Disclosure
|
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 aDisclosure
|
Reclassification adjustments on available-for-sale financial assets, net of tax
|
(X) duration, debit |
Expiry date 2013-01-01 IAS 1.92Disclosure, 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 1.91 aDisclosure, Expiry date 2013-01-01 IAS 1.7Disclosure, Expiry date 2013-01-01 IAS 1.82 gDisclosure
|
Cash flow hedges [abstract]
|
||
Gains (losses) on cash flow hedges, net of tax
|
X duration, credit |
IFRS 7.23 cDisclosure, IAS 1.91 aDisclosure
|
Reclassification adjustments on cash flow hedges, net of tax
|
(X) duration, debit |
IAS 1.92Disclosure, IFRS 7.23 dDisclosure
|
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence
was hedged highly probable forecast transaction, net of tax
|
(X) duration, debit |
IFRS 7.23 eDisclosure
|
Other comprehensive income, net of tax, cash flow hedges
|
X duration, credit |
IAS 1.7Disclosure, IAS 1.91 aDisclosure, IAS 1.82 gDisclosure
|
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 1.91 aDisclosure, IAS 39.102 aDisclosure
|
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
|
(X) duration, debit |
IAS 1.92Disclosure, IAS 39.102Disclosure
|
Other comprehensive income, net of tax, hedges of net investments in foreign operations
|
X duration, credit |
IAS 39.102 aDisclosure, IAS 1.91 aDisclosure, IAS 1.82 gDisclosure
|
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
|
X duration, credit |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Other comprehensive income, net of tax, gains (losses) on revaluation
|
X duration, credit |
IAS 1.7Disclosure, IAS 1.82 gDisclosure, IAS 1.91 aDisclosure
|
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 19.120A h (i)Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
|
Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 19.120A h (ii)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 |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
X duration, credit |
IAS 1.82 hDisclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B16 cDisclosure
|
Other comprehensive income
|
X duration, credit |
IAS 1.106 d (ii)Disclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure
|
Total comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
|
Comprehensive income attributable to [abstract]
|
||
Comprehensive income, attributable to owners of parent
|
X duration, credit |
IAS 1.106 aDisclosure, IAS 1.83 b (ii)Disclosure
|
Comprehensive income, attributable to non-controlling interests
|
X duration, credit |
IAS 1.106 aDisclosure, 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 |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Components of other comprehensive income, before tax [abstract]
|
||
Exchange differences on translation [abstract]
|
||
Gains (losses) on exchange differences on translation, before tax
|
X duration, credit |
IAS 1.91 bDisclosure
|
Reclassification adjustments on exchange differences on translation, before tax
|
(X) duration, debit |
IAS 1.92Disclosure, IAS 21.48Disclosure
|
Other comprehensive income, before tax, exchange differences on translation
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
|
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 bDisclosure, 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 IFRS 7.20 a (ii)Disclosure, Expiry date 2013-01-01 IAS 1.92Disclosure
|
Other comprehensive income, before tax, available-for-sale financial assets
|
X duration, credit |
Expiry date 2013-01-01 IAS 1.7Disclosure, Expiry date 2013-01-01 IAS 1.82 gDisclosure, Expiry date 2013-01-01 IAS 1.91 bDisclosure
|
Cash flow hedges [abstract]
|
||
Gains (losses) on cash flow hedges, before tax
|
X duration, credit |
IAS 1.91 bDisclosure, IFRS 7.23 cDisclosure
|
Reclassification adjustments on cash flow hedges, before tax
|
(X) duration, debit |
IFRS 7.23 dDisclosure, IAS 1.92Disclosure
|
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 eDisclosure
|
Other comprehensive income, before tax, cash flow hedges
|
X duration, credit |
IAS 1.7Disclosure, IAS 1.91 bDisclosure, IAS 1.82 gDisclosure
|
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 bDisclosure, IAS 39.102 aDisclosure
|
Reclassification adjustments on hedges of net investments in foreign operations, before tax
|
(X) duration, debit |
IAS 39.102Disclosure, IAS 1.92Disclosure
|
Other comprehensive income, before tax, hedges of net investments in foreign operations
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 39.102 aDisclosure, IAS 1.91 bDisclosure
|
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
|
X duration, credit |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Other comprehensive income, before tax, gains (losses) on revaluation
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure
|
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
|
X duration, credit |
IAS 1.91 bDisclosure, IAS 1.7Disclosure, IAS 1.82 gDisclosure, 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 gDisclosure, 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 |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
|
X duration, credit |
IAS 1.91 aDisclosure, IAS 1.82 hDisclosure
|
Other comprehensive income, before tax
|
X duration, credit |
IAS 1.91 bDisclosure
|
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 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to investments in equity instruments of other comprehensive income
|
(X) duration, debit |
Effective 2013-01-01 IAS 1.90Disclosure, Effective 2013-01-01 IAS 12.81 abDisclosure
|
Income tax relating to available-for-sale financial assets of other comprehensive income
|
(X) duration, debit |
Expiry date 2013-01-01 IAS 12.81 abDisclosure, Expiry date 2013-01-01 IAS 1.90Disclosure
|
Income tax relating to cash flow hedges of other comprehensive income
|
(X) duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to hedges of net investments in foreign operations of other comprehensive income
|
(X) duration, debit |
IAS 12.81 abDisclosure, IAS 1.90Disclosure
|
Income tax relating to changes in revaluation surplus of other comprehensive income
|
(X) duration, debit |
IAS 12.81 abDisclosure, IAS 1.90Disclosure
|
Income tax relating to defined benefit plans of other comprehensive income
|
(X) duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income
|
(X) duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
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 1.90Disclosure, Effective 2013-01-01 IAS 12.81 abDisclosure
|
Aggregated income tax relating to components of other comprehensive income
|
(X) duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
|
(X) duration, debit |
IAS 1.90Disclosure
|
Other comprehensive income
|
X duration, credit |
IAS 1.106 d (ii)Disclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure
|
Total comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
|
Comprehensive income attributable to [abstract]
|
||
Comprehensive income, attributable to owners of parent
|
X duration, credit |
IAS 1.106 aDisclosure, IAS 1.83 b (ii)Disclosure
|
Comprehensive income, attributable to non-controlling interests
|
X duration, credit |
IAS 1.106 aDisclosure, IAS 1.83 b (i)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 aExample
|
Receipts from royalties, fees, commissions and other revenue
|
X duration, debit |
IAS 7.14 bExample
|
Receipts from contracts held for dealing or trading purposes
|
X duration, debit |
IAS 7.14 gExample
|
Receipts from premiums and claims, annuities and other policy benefits
|
X duration, debit |
IAS 7.14 eExample
|
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
|
X duration, debit |
IAS 7.14Example
|
Other cash receipts from operating activities
|
X duration, debit |
IAS 7.14Example
|
Classes of cash payments [abstract]
|
||
Payments to suppliers for goods and services
|
(X) duration, credit |
IAS 7.14 cExample
|
Payments from contracts held for dealing or trading purpose
|
(X) duration, credit |
IAS 7.14 gExample
|
Payments to and on behalf of employees
|
(X) duration, credit |
IAS 7.14 dExample
|
Payments for premiums and claims, annuities and other policy benefits
|
(X) duration, credit |
IAS 7.14 eExample
|
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
|
(X) duration, credit |
IAS 7.14Example
|
Other cash payments from operating activities
|
(X) duration, credit |
IAS 7.14Example
|
Net cash flows from (used in) operations
|
X duration |
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
|
Dividends paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.14Disclosure
|
Net cash flows from (used in) operating activities
|
X duration |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) investing activities [abstract]
|
||
Cash flows from losing control of subsidiaries or other businesses
|
X duration, debit |
IAS 7.39Disclosure
|
Cash flows used in obtaining control of subsidiaries or other businesses
|
(X) duration, credit |
IAS 7.39Disclosure
|
Other cash receipts from sales of equity or debt instruments of other entities
|
X duration, debit |
IAS 7.16 dExample
|
Other cash payments to acquire equity or debt instruments of other entities
|
(X) duration, credit |
IAS 7.16 cExample
|
Other cash receipts from sales of interests in joint ventures
|
X duration, debit |
IAS 7.16 dExample
|
Other cash payments to acquire interests in joint ventures
|
(X) duration, credit |
IAS 7.16 cExample
|
Proceeds from sales of property, plant and equipment
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of property, plant and equipment
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from sales of intangible assets
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of intangible assets
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from sales of other long-term assets
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of other long-term assets
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from government grants
|
X duration, debit |
IAS 20.28Common practice
|
Cash advances and loans made to other parties
|
(X) duration, credit |
IAS 7.16 eExample
|
Cash receipts from repayment of advances and loans made to other parties
|
X duration, debit |
IAS 7.16 fExample
|
Cash payments for future contracts, forward contracts, option contracts and swap contracts
|
(X) duration, credit |
IAS 7.16 gExample
|
Cash receipts from future contracts, forward contracts, option contracts and swap contracts
|
X duration, debit |
IAS 7.16 hExample
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.35Disclosure, IAS 7.14 fExample
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.21Disclosure
|
Net cash flows from (used in) investing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) financing activities [abstract]
|
||
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
|
X duration, debit |
IAS 7.42BDisclosure, IAS 7.42ADisclosure
|
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
|
(X) duration, credit |
IAS 7.42BDisclosure, IAS 7.42ADisclosure
|
Proceeds from issuing shares
|
X duration, debit |
IAS 7.17 aExample
|
Proceeds from issuing other equity instruments
|
X duration, debit |
IAS 7.17 aExample
|
Payments to acquire or redeem entity's shares
|
(X) duration, credit |
IAS 7.17 bExample
|
Payments of other equity instruments
|
(X) duration, credit |
IAS 7.17Common practice
|
Proceeds from borrowings
|
X duration, debit |
IAS 7.17 cExample
|
Repayments of borrowings
|
(X) duration, credit |
IAS 7.17 dExample
|
Payments of finance lease liabilities
|
(X) duration, credit |
IAS 7.17 eExample
|
Proceeds from government grants
|
X duration, debit |
IAS 20.28Common practice
|
Dividends paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.21Disclosure
|
Net cash flows from (used in) financing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
|
X duration, debit |
IAS 7.45Disclosure
|
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 7.25Disclosure, IAS 7.28Disclosure
|
Net increase (decrease) in cash and cash equivalents
|
X duration, debit |
IAS 7.45Disclosure
|
Cash and cash equivalents at beginning of period
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Cash and cash equivalents at end of period
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
[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 |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Adjustments to reconcile profit (loss) [abstract]
|
||
Adjustments for income tax expense
|
X duration, debit |
IAS 7.35Disclosure
|
Adjustments for finance costs
|
X duration, debit |
IAS 7.20 cCommon practice
|
Adjustments for decrease (increase) in inventories
|
X duration, debit |
IAS 7.20 aCommon practice
|
Adjustments for decrease (increase) in trade accounts receivable
|
X duration, debit |
IAS 7.20 aCommon practice
|
Adjustments for decrease (increase) in other operating receivables
|
X duration, debit |
IAS 7.20 aCommon practice
|
Adjustments for increase (decrease) in trade accounts payable
|
X duration, debit |
IAS 7.20 aCommon practice
|
Adjustments for increase (decrease) in other operating payables
|
X duration, debit |
IAS 7.20 aCommon practice
|
Adjustments for depreciation and amortisation expense
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for provisions
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for unrealised foreign exchange losses (gains)
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for share-based payments
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for fair value losses (gains)
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for undistributed profits of associates
|
(X) duration, credit |
IAS 7.20 bCommon practice
|
Other adjustments for non-cash items
|
X duration, debit |
IAS 7.20 bCommon practice
|
Adjustments for losses (gains) on disposal of non-current assets
|
X duration, debit |
IAS 7.14Common practice
|
Other adjustments for which cash effects are investing or financing cash flow
|
X duration, debit |
IAS 7.20 cCommon practice
|
Other adjustments to reconcile profit (loss)
|
X duration, debit |
IAS 7.20Disclosure
|
Total adjustments to reconcile profit (loss)
|
X duration, debit |
IAS 7.20Disclosure
|
Net cash flows from (used in) operations
|
X duration |
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
|
Dividends paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.14Disclosure
|
Net cash flows from (used in) operating activities
|
X duration |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) investing activities [abstract]
|
||
Cash flows from losing control of subsidiaries or other businesses
|
X duration, debit |
IAS 7.39Disclosure
|
Cash flows used in obtaining control of subsidiaries or other businesses
|
(X) duration, credit |
IAS 7.39Disclosure
|
Other cash receipts from sales of equity or debt instruments of other entities
|
X duration, debit |
IAS 7.16 dExample
|
Other cash payments to acquire equity or debt instruments of other entities
|
(X) duration, credit |
IAS 7.16 cExample
|
Other cash receipts from sales of interests in joint ventures
|
X duration, debit |
IAS 7.16 dExample
|
Other cash payments to acquire interests in joint ventures
|
(X) duration, credit |
IAS 7.16 cExample
|
Proceeds from sales of property, plant and equipment
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of property, plant and equipment
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from sales of intangible assets
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of intangible assets
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from sales of other long-term assets
|
X duration, debit |
IAS 7.16 bExample
|
Purchase of other long-term assets
|
(X) duration, credit |
IAS 7.16 aExample
|
Proceeds from government grants
|
X duration, debit |
IAS 20.28Common practice
|
Cash advances and loans made to other parties
|
(X) duration, credit |
IAS 7.16 eExample
|
Cash receipts from repayment of advances and loans made to other parties
|
X duration, debit |
IAS 7.16 fExample
|
Cash payments for future contracts, forward contracts, option contracts and swap contracts
|
(X) duration, credit |
IAS 7.16 gExample
|
Cash receipts from future contracts, forward contracts, option contracts and swap contracts
|
X duration, debit |
IAS 7.16 hExample
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.35Disclosure, IAS 7.14 fExample
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.21Disclosure
|
Net cash flows from (used in) investing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) financing activities [abstract]
|
||
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
|
X duration, debit |
IAS 7.42BDisclosure, IAS 7.42ADisclosure
|
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
|
(X) duration, credit |
IAS 7.42BDisclosure, IAS 7.42ADisclosure
|
Proceeds from issuing shares
|
X duration, debit |
IAS 7.17 aExample
|
Proceeds from issuing other equity instruments
|
X duration, debit |
IAS 7.17 aExample
|
Payments to acquire or redeem entity's shares
|
(X) duration, credit |
IAS 7.17 bExample
|
Payments of other equity instruments
|
(X) duration, credit |
IAS 7.17Common practice
|
Proceeds from borrowings
|
X duration, debit |
IAS 7.17 cExample
|
Repayments of borrowings
|
(X) duration, credit |
IAS 7.17 dExample
|
Payments of finance lease liabilities
|
(X) duration, credit |
IAS 7.17 eExample
|
Proceeds from government grants
|
X duration, debit |
IAS 20.28Common practice
|
Dividends paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Dividends received
|
X duration, debit |
IAS 7.31Disclosure
|
Interest paid
|
(X) duration, credit |
IAS 7.31Disclosure
|
Interest received
|
X duration, debit |
IAS 7.31Disclosure
|
Income taxes refund (paid)
|
(X) duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Other inflows (outflows) of cash
|
X duration, debit |
IAS 7.21Disclosure
|
Net cash flows from (used in) financing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
|
X duration, debit |
IAS 7.45Disclosure
|
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 7.25Disclosure, IAS 7.28Disclosure
|
Net increase (decrease) in cash and cash equivalents
|
X duration, debit |
IAS 7.45Disclosure
|
Cash and cash equivalents at beginning of period
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Cash and cash equivalents at end of period
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
[610000] Statement of changes in equity
|
||
Statement of changes in equity [abstract]
|
||
Statement of changes in equity [table]
|
table |
IAS 1.106Disclosure
|
Components of equity [axis]
|
axis |
IAS 1.106Disclosure
|
Equity [member]
|
member [default] |
IAS 1.106Disclosure
|
Equity attributable to owners of parent [member]
|
member |
IAS 1.106Disclosure
|
Issued capital [member]
|
member |
IAS 1.106Disclosure
|
Share premium [member]
|
member |
IAS 1.106Disclosure
|
Treasury shares [member]
|
member |
IAS 1.106Disclosure
|
Other equity interest [member]
|
member |
IAS 1.106Disclosure
|
Other reserves [member]
|
member |
IAS 1.106Disclosure, IAS 1.79 bDisclosure
|
Revaluation surplus [member]
|
member |
IAS 1.108Example, IAS 16.39Disclosure, IFRS 1.IG10Disclosure
|
Reserve of exchange differences on translation [member]
|
member |
IAS 21.52 bDisclosure, IAS 1.108Example
|
Reserve of cash flow hedges [member]
|
member |
IAS 1.108Example
|
Reserve of hedges of net investment in foreign operations [member]
|
member |
IAS 1.108Example
|
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
member |
Expiry date 2013-01-01 IAS 1.108Example
|
Reserve of share-based payments [member]
|
member |
IAS 1.108Example
|
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
member |
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
|
Reserve of gains and losses from investments in equity instruments [member]
|
member |
IAS 1.108Example
|
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
member |
Effective 2013-01-01 IAS 1.108Example
|
Reserve for catastrophe [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve for equalisation [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve of discretionary participation features [member]
|
member |
IFRS 4.IG22 fDisclosure
|
Retained earnings [member]
|
member |
IAS 1.108Example, IAS 1.106Disclosure
|
Non-controlling interests [member]
|
member |
IAS 1.106Disclosure
|
Retrospective application and retrospective restatement [axis]
|
axis |
IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.49 b (i)Disclosure, IAS 8.28 f (i)Disclosure
|
Currently stated [member]
|
member [default] |
IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure
|
Previously stated [member]
|
member |
IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure
|
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
|
member |
IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure
|
Increase (decrease) due to changes in accounting policy [member]
|
member |
IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
|
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
|
member |
IAS 8.28 f (i)Disclosure, IAS 8.28 gDisclosure
|
Increase (decrease) due to voluntary changes in accounting policy [member]
|
member |
IAS 8.29 dDisclosure, IAS 8.29 c (i)Disclosure
|
Increase (decrease) due to corrections of prior period errors [member]
|
member |
IAS 8.49 b (i)Disclosure, IAS 8.49 cDisclosure
|
Statement of changes in equity [line items]
|
line items | |
Equity at beginning of period
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Changes in equity [abstract]
|
||
Comprehensive income [abstract]
|
||
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Other comprehensive income
|
X duration, credit |
IAS 1.106 d (ii)Disclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure
|
Total comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
|
Issue of equity
|
X duration, credit |
IAS 1.106 d (iii)Disclosure
|
Dividends recognised as distributions to owners
|
(X) duration, debit |
IAS 1.107Disclosure
|
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 dDisclosure
|
Increase (decrease) through treasury share transactions
|
X duration, credit |
IAS 1.109Disclosure
|
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 dDisclosure
|
Equity at end of period
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
[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 aDisclosure
|
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 1.103Example, IAS 1.102Example
|
Benefits paid or payable
|
(X) duration, debit |
IAS 26.35 b (v)Disclosure
|
Administrative expenses
|
(X) duration, debit |
IAS 1.99Disclosure, IAS 26.35 b (vi)Disclosure, IAS 1.103Example
|
Other expense
|
(X) duration, debit |
IAS 1.103Example, IAS 26.35 b (vii)Disclosure, IAS 1.99Disclosure
|
Tax income (expense)
|
(X) duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
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 bDisclosure
|
Net assets available for benefits at end of period
|
X instant, credit |
IAS 26.35 aDisclosure
|
Description of funding policy
|
text |
IAS 26.35 cDisclosure
|
Actuarial present value of promised retirement benefits
|
X instant, credit |
IAS 26.35 dDisclosure
|
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement
benefits
|
text |
IAS 26.35 eDisclosure
|
Description of retirement benefit plan
|
text |
IAS 26.36Disclosure
|
Names of employers and employee groups covered
|
text |
IAS 26.36 aDisclosure
|
Number of participants of retirement benefit plan receiving benefits
|
X.XX |
IAS 26.36 bDisclosure
|
Number of other participants of retirement benefit plan
|
X.XX |
IAS 26.36 bDisclosure
|
Description of type of retirement benefit plan
|
text |
IAS 26.36 cDisclosure
|
Explanation of whether participants contribute to retirement benefit plan
|
text |
IAS 26.36 dDisclosure
|
Description of retirement benefits promised to participants
|
text |
IAS 26.36 eDisclosure
|
Description of any retirement benefit plan termination terms
|
text |
IAS 26.36 fDisclosure
|
Explanation of changes in description of retirement benefit plan
|
text |
IAS 26.36 gDisclosure
|
[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 aExample
|
Buildings
|
X instant, debit |
IAS 16.37Common practice
|
Total land and buildings
|
X instant, debit |
IAS 16.37 bExample
|
Machinery
|
X instant, debit |
IAS 16.37 cExample
|
Vehicles [abstract]
|
||
Ships
|
X instant, debit |
IAS 16.37 dExample
|
Aircraft
|
X instant, debit |
IAS 16.37 eExample
|
Motor vehicles
|
X instant, debit |
IAS 16.37 fExample
|
Total vehicles
|
X instant, debit |
IAS 16.37Common practice
|
Fixtures and fittings
|
X instant, debit |
IAS 16.37 gExample
|
Office equipment
|
X instant, debit |
IAS 16.37 hExample
|
Tangible exploration and evaluation assets
|
X instant, debit |
IFRS 6.25Disclosure
|
Construction in progress
|
X instant, debit |
IAS 16.37Common practice
|
Other property, plant and equipment
|
X instant, debit |
IAS 16.37Common practice
|
Total property, plant and equipment
|
X instant, debit |
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
|
Intangible assets and goodwill [abstract]
|
||
Intangible assets other than goodwill [abstract]
|
||
Brand names
|
X instant, debit |
IAS 38.119 aCommon practice
|
Intangible exploration and evaluation assets
|
X instant, debit |
IAS 38.119Common practice, IFRS 6.25Disclosure
|
Mastheads and publishing titles
|
X instant, debit |
IAS 38.119 bCommon practice
|
Computer software
|
X instant, debit |
IAS 38.119 cCommon practice
|
Licences and franchises
|
X instant, debit |
IAS 38.119 dCommon practice
|
Copyrights, patents and other industrial property rights, service and operating rights
|
X instant, debit |
IAS 38.119 eCommon practice
|
Recipes, formulae, models, designs and prototypes
|
X instant, debit |
IAS 38.119 fCommon practice
|
Intangible assets under development
|
X instant, debit |
IAS 38.119 gCommon practice
|
Other intangible assets
|
X instant, debit |
IAS 38.119Common practice
|
Total intangible assets other than goodwill
|
X instant, debit |
IAS 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
Goodwill
|
X instant, debit |
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
Total intangible assets and goodwill
|
X instant, debit |
IAS 1.55Common practice
|
Investments in subsidiaries, joint ventures and associates [abstract]
|
||
Investments in subsidiaries
|
X instant, debit |
|
Investments in joint ventures
|
X instant, debit |
|
Investments in associates
|
X instant, debit |
|
Total investments in subsidiaries, joint ventures and associates
|
X instant, debit |
IAS 1.55Common practice
|
Trade and other non-current receivables [abstract]
|
||
Non-current trade receivables
|
X instant, debit |
IAS 1.78 bExample
|
Non-current receivables due from related parties
|
X instant, debit |
IAS 1.78 bExample
|
Non-current prepayments
|
X instant, debit |
IAS 1.78 bExample
|
Other non-current receivables
|
X instant, debit |
IAS 1.78 bExample
|
Total trade and other non-current receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Trade and other current receivables [abstract]
|
||
Current trade receivables
|
X instant, debit |
IAS 1.78 bExample, IAS 1.68Example
|
Current receivables due from related parties
|
X instant, debit |
IAS 1.78 bExample
|
Current prepayments
|
X instant, debit |
IAS 1.78 bExample
|
Other current receivables
|
X instant, debit |
IAS 1.78 bExample
|
Total trade and other current receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Trade and other receivables [abstract]
|
||
Trade receivables
|
X instant, debit |
IAS 1.78 bExample
|
Receivables due from related parties
|
X instant, debit |
IAS 1.78 bExample
|
Prepayments
|
X instant, debit |
IAS 1.78 bExample
|
Other receivables
|
X instant, debit |
IAS 1.78 bExample
|
Total trade and other receivables
|
X instant, debit |
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
|
Categories of non-current financial assets [abstract]
|
||
Non-current financial assets at fair value through profit or loss [abstract]
|
||
Non-current financial assets at fair value through profit or loss, designated upon initial recognition
|
X instant, debit |
IFRS 7.8 aDisclosure
|
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 aDisclosure
|
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 aDisclosure
|
Total non-current financial assets at fair value through profit or loss
|
X instant, debit |
IFRS 7.8 aDisclosure
|
Non-current financial assets available-for-sale
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 dDisclosure
|
Non-current held-to-maturity investments
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 bDisclosure
|
Non-current loans and receivables
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 cDisclosure
|
Non-current financial assets at fair value through other comprehensive income
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 hDisclosure
|
Non-current financial assets at amortised cost
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 fDisclosure
|
Total non-current financial assets
|
X instant, debit |
IFRS 7.25Disclosure
|
Categories of current financial assets [abstract]
|
||
Current financial assets at fair value through profit or loss [abstract]
|
||
Current financial assets at fair value through profit or loss, designated upon initial recognition
|
X instant, debit |
IFRS 7.8 aDisclosure
|
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 aDisclosure
|
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 aDisclosure
|
Total current financial assets at fair value through profit or loss
|
X instant, debit |
IFRS 7.8 aDisclosure
|
Current financial assets available-for-sale
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 dDisclosure
|
Current held-to-maturity investments
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 bDisclosure
|
Current loans and receivables
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 cDisclosure
|
Current financial assets at fair value through other comprehensive income
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 hDisclosure
|
Current financial assets at amortised cost
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 fDisclosure
|
Total current financial assets
|
X instant, debit |
IFRS 7.25Disclosure
|
Categories of financial assets [abstract]
|
||
Financial assets at fair value through profit or loss [abstract]
|
||
Financial assets at fair value through profit or loss, designated upon initial recognition
|
X instant, debit |
IFRS 7.8 aDisclosure
|
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 aDisclosure
|
Financial assets at fair value through profit or loss, mandatorily measured at fair value
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 aDisclosure
|
Total financial assets at fair value through profit or loss
|
X instant, debit |
IFRS 7.8 aDisclosure
|
Financial assets available-for-sale
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 dDisclosure
|
Held-to-maturity investments
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 bDisclosure
|
Loans and receivables
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 cDisclosure
|
Financial assets at fair value through other comprehensive income
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 hDisclosure
|
Financial assets at amortised cost
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 fDisclosure
|
Total financial assets
|
X instant, debit |
IFRS 7.25Disclosure
|
Classes of inventories [abstract]
|
||
Raw materials
|
X instant, debit |
IAS 2.37Common practice
|
Merchandise
|
X instant, debit |
IAS 2.37Common practice
|
Production supplies
|
X instant, debit |
IAS 2.37Common practice
|
Work in progress
|
X instant, debit |
IAS 2.37Common practice
|
Finished goods
|
X instant, debit |
IAS 2.37Common practice
|
Other inventories
|
X instant, debit |
IAS 2.37Common practice
|
Total current inventories
|
X instant, debit |
IAS 1.54 gDisclosure, IAS 1.68Example, IAS 2.36 bDisclosure
|
Cash and cash equivalents [abstract]
|
||
Cash [abstract]
|
||
Cash on hand
|
X instant, debit |
IAS 7.45Common practice
|
Balances with banks
|
X instant, debit |
IAS 7.45Common practice
|
Other demand deposits
|
X instant, debit |
IAS 7.45Common practice
|
Total cash
|
X instant, debit |
IAS 7.45Common practice
|
Cash equivalents [abstract]
|
||
Short-term deposits, classified as cash equivalents
|
X instant, debit |
IAS 7.45Common practice
|
Short-term investments, classified as cash equivalents
|
X instant, debit |
IAS 7.45Common practice
|
Other banking arrangements, classified as cash equivalents
|
X instant, debit |
IAS 7.45Common practice
|
Total cash equivalents
|
X instant, debit |
IAS 7.45Common practice
|
Other cash and cash equivalents
|
X instant, debit |
IAS 7.45Common practice
|
Total cash and cash equivalents
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
|
||
Non-current assets or disposal groups classified as held for sale
|
X instant, debit |
IFRS 5.38Disclosure
|
Non-current assets or disposal groups classified as held for distribution to owners
|
X instant, debit |
IFRS 5.38Disclosure, IFRS 5.5ADisclosure
|
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 jDisclosure
|
Classes of other provisions [abstract]
|
||
Warranty provision [abstract]
|
||
Non-current warranty provision
|
X instant, credit |
IAS 37 - Example 1 WarrantiesExample
|
Current warranty provision
|
X instant, credit |
IAS 37 - Example 1 WarrantiesExample
|
Total warranty provision
|
X instant, credit |
IAS 37 - Example 1 WarrantiesExample
|
Restructuring provision [abstract]
|
||
Non-current restructuring provision
|
X instant, credit |
IAS 37.70Example
|
Current restructuring provision
|
X instant, credit |
IAS 37.70Example
|
Total restructuring provision
|
X instant, credit |
IAS 37.70Example
|
Legal proceedings provision [abstract]
|
||
Non-current legal proceedings provision
|
X instant, credit |
IAS 37 - Example 10 A court caseExample
|
Current legal proceedings provision
|
X instant, credit |
IAS 37 - Example 10 A court caseExample
|
Total legal proceedings provision
|
X instant, credit |
IAS 37 - Example 10 A court caseExample
|
Refunds provision [abstract]
|
||
Non-current refunds provision
|
X instant, credit |
IAS 37 - Example 4 Refunds policyExample
|
Current refunds provision
|
X instant, credit |
IAS 37 - Example 4 Refunds policyExample
|
Total refunds provision
|
X instant, credit |
IAS 37 - Example 4 Refunds policyExample
|
Onerous contracts provision [abstract]
|
||
Non-current onerous contracts provision
|
X instant, credit |
IAS 37 - Example 8 An onerous contractExample
|
Current onerous contracts provision
|
X instant, credit |
IAS 37 - Example 8 An onerous contractExample
|
Total onerous contracts provision
|
X instant, credit |
IAS 37 - Example 8 An onerous contractExample
|
Provision for decommissioning, restoration and rehabilitation costs [abstract]
|
||
Non-current provision for decommissioning, restoration and rehabilitation costs
|
X instant, credit |
IAS 37 - D Examples: disclosuresExample
|
Current provision for decommissioning, restoration and rehabilitation costs
|
X instant, credit |
IAS 37 - D Examples: disclosuresExample
|
Total provision for decommissioning, restoration and rehabilitation costs
|
X instant, credit |
IAS 37 - D Examples: disclosuresExample
|
Miscellaneous other provisions [abstract]
|
||
Non-current miscellaneous other provisions
|
X instant, credit |
IAS 1.78 dCommon practice
|
Current miscellaneous other provisions
|
X instant, credit |
IAS 1.78 dCommon practice
|
Total miscellaneous other provisions
|
X instant, credit |
IAS 1.78 dCommon practice
|
Other provisions [abstract]
|
||
Other non-current provisions
|
X instant, credit |
IAS 1.78 dDisclosure
|
Other current provisions
|
X instant, credit |
IAS 1.78 dDisclosure
|
Total other provisions
|
X instant, credit |
IAS 1.78 dDisclosure, IAS 37.84 aDisclosure
|
Borrowings [abstract]
|
||
Non-current borrowings
|
X instant, credit |
IAS 1.55Common practice
|
Current borrowings and current portion of non-current borrowings [abstract]
|
||
Current borrowings
|
X instant, credit |
IAS 1.55Common practice
|
Current portion of non-current borrowings
|
X instant, credit |
IAS 1.55Common practice
|
Total current borrowings and current portion of non-current borrowings
|
X instant, credit |
IAS 1.55Common practice
|
Total borrowings
|
X instant, credit |
IAS 1.55Common practice
|
Trade and other non-current payables [abstract]
|
||
Non-current trade payables
|
X instant, credit |
IAS 1.78Common practice
|
Non-current payables to related parties
|
X instant, credit |
IAS 1.78Common practice
|
Deferred income classified as non-current
|
X instant, credit |
IAS 1.78Common practice
|
Accruals classified as non-current
|
X instant, credit |
IAS 1.78Common practice
|
Total trade and other non-current payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Trade and other current payables [abstract]
|
||
Current trade payables
|
X instant, credit |
IAS 1.78Common practice, IAS 1.70Example
|
Current payables to related parties
|
X instant, credit |
IAS 1.78Common practice
|
Deferred income classified as current
|
X instant, credit |
IAS 1.78Common practice
|
Accruals classified as current
|
X instant, credit |
IAS 1.78Common practice
|
Total trade and other current payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Trade and other payables [abstract]
|
||
Trade payables
|
X instant, credit |
IAS 1.78Common practice
|
Payables to related parties
|
X instant, credit |
IAS 1.78Common practice
|
Deferred income
|
X instant, credit |
IAS 1.78Common practice
|
Accruals
|
X instant, credit |
IAS 1.78Common practice
|
Total trade and other payables
|
X instant, credit |
IAS 1.54 kDisclosure
|
Categories of non-current financial liabilities [abstract]
|
||
Non-current financial liabilities at fair value through profit or loss [abstract]
|
||
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Total non-current financial liabilities at fair value through profit or loss
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Non-current financial liabilities at amortised cost
|
X instant, credit |
Effective 2013-01-01 IFRS 7.8 gDisclosure, Expiry date 2013-01-01 IFRS 7.8 fDisclosure
|
Total non-current financial liabilities
|
X instant, credit |
IFRS 7.25Disclosure
|
Categories of current financial liabilities [abstract]
|
||
Current financial liabilities at fair value through profit or loss [abstract]
|
||
Current financial liabilities at fair value through profit or loss, classified as held for trading
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Current financial liabilities at fair value through profit or loss, designated upon initial recognition
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Total current financial liabilities at fair value through profit or loss
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Current financial liabilities at amortised cost
|
X instant, credit |
Effective 2013-01-01 IFRS 7.8 gDisclosure, Expiry date 2013-01-01 IFRS 7.8 fDisclosure
|
Total current financial liabilities
|
X instant, credit |
IFRS 7.25Disclosure
|
Categories of financial liabilities [abstract]
|
||
Financial liabilities at fair value through profit or loss [abstract]
|
||
Financial liabilities at fair value through profit or loss that meet definition of held for trading
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Financial liabilities at fair value through profit or loss, designated upon initial recognition
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Total financial liabilities at fair value through profit or loss
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Financial liabilities at amortised cost
|
X instant, credit |
Effective 2013-01-01 IFRS 7.8 gDisclosure, Expiry date 2013-01-01 IFRS 7.8 fDisclosure
|
Total financial liabilities
|
X instant, credit |
IFRS 7.25Disclosure
|
Other reserves [abstract]
|
||
Revaluation surplus
|
X instant, credit |
IAS 38.85Disclosure, IAS 16.39Disclosure
|
Reserve of exchange differences on translation
|
X instant, credit |
IAS 21.52 bDisclosure
|
Reserve of cash flow hedges
|
X instant, credit |
IAS 1.78 eCommon practice
|
Reserve of hedges of net investment in foreign operations
|
X instant, credit |
IAS 1.78 eCommon practice
|
Reserve of gains and losses on remeasuring available-for-sale financial assets
|
X instant, credit |
Expiry date 2013-01-01 IAS 1.78 eCommon practice
|
Reserve of share-based payments
|
X instant, credit |
IAS 1.78 eCommon practice
|
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale
|
X instant, credit |
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
|
Reserve of gains and losses from investments in equity instruments
|
X instant, credit |
IAS 1.78 eCommon practice
|
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
|
X instant, credit |
IAS 1.78 eCommon practice
|
Reserve for catastrophe
|
X instant, credit |
IFRS 4.IG58Disclosure
|
Reserve for equalisation
|
X instant, credit |
IFRS 4.IG58Disclosure
|
Reserve of discretionary participation features
|
X instant, credit |
IFRS 4.IG22 fDisclosure
|
Total other reserves
|
X instant, credit |
IAS 1.78 eExample
|
Net assets (liabilities) [abstract]
|
||
Assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Liabilities
|
(X) instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Net assets (liabilities)
|
X instant, debit |
IFRS 1.IG63Example
|
[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 |
IFRIC 15.20 bDisclosure, IAS 18.35 bDisclosure, IAS 11.39 aDisclosure
|
Royalty income
|
X duration, credit |
IAS 18.35 b (iv)Disclosure
|
Interest income
|
X duration, credit |
IFRS 8.28 eDisclosure, IAS 18.35 b (iii)Disclosure, IFRS 8.23 cDisclosure, Effective 2013-01-01 IFRS 12.B13 eDisclosure
|
Dividend income
|
X duration, credit |
IAS 18.35 b (v)Disclosure
|
Other revenue
|
X duration, credit |
IAS 18.35 bDisclosure
|
Total revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
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 cDisclosure
|
Revenue arising from exchanges of goods or services, rendering of services
|
X duration, credit |
IAS 18.35 cDisclosure
|
Revenue arising from exchanges of goods or services, construction contracts
|
X duration, credit |
IAS 18.35 cDisclosure
|
Income arising from exchanges of goods or services, royalties
|
X duration, credit |
IAS 18.35 cDisclosure
|
Income arising from exchanges of goods or services, interest
|
X duration, credit |
IAS 18.35 cDisclosure
|
Income arising from exchanges of goods or services, dividends
|
X duration, credit |
IAS 18.35 cDisclosure
|
Revenue arising from exchanges of goods or services, other revenue
|
X duration, credit |
IAS 18.35 cDisclosure
|
Total revenue arising from exchanges of goods or services
|
X duration, credit |
IAS 18.35 cDisclosure
|
Material income and expense [abstract]
|
||
Write-downs (reversals of write-downs) of inventories [abstract]
|
||
Inventory write-down
|
X duration, debit |
IAS 2.36 eDisclosure, IAS 1.98 aDisclosure
|
Reversal of inventory write-down
|
(X) duration, credit |
IAS 2.36 fDisclosure, IAS 1.98 aDisclosure
|
Net write-downs (reversals of write-downs) of inventories
|
X duration, debit |
IAS 1.98 aDisclosure
|
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
|
||
Impairment loss recognised in profit or loss, property, plant and equipment
|
X duration |
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
|
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
|
(X) duration |
IAS 1.98 aDisclosure, IAS 16.73 e (vi)Disclosure
|
Net write-downs (reversals of write-downs) of property, plant and equipment
|
X duration, debit |
IAS 1.98 aDisclosure
|
Expense of restructuring activities
|
X duration, debit |
IAS 1.98 bDisclosure
|
Reversal of provisions for cost of restructuring
|
X duration, credit |
IAS 1.98 bDisclosure
|
Gains (losses) on disposals of property, plant and equipment [abstract]
|
||
Gains on disposals of property, plant and equipment
|
X duration, credit |
IAS 1.98 cDisclosure
|
Losses on disposals of property, plant and equipment
|
(X) duration, debit |
IAS 1.98 cDisclosure
|
Net gains (losses) on disposals of property, plant and equipment
|
X duration, credit |
IAS 1.98 cDisclosure
|
Gains (losses) on disposals of investments [abstract]
|
||
Gains on disposals of investments
|
X duration, credit |
IAS 1.98 dDisclosure
|
Losses on disposals of investments
|
(X) duration, debit |
IAS 1.98 dDisclosure
|
Net gains (losses) on disposals of investments
|
X duration, credit |
IAS 1.98 dDisclosure
|
Gains (losses) on disposals of other non-current assets
|
X duration, credit |
IAS 1.98Disclosure
|
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
|
X duration, credit |
IFRIC 19.11Disclosure
|
Expense (income) on discontinued operations
|
X duration, debit |
IAS 1.98 eDisclosure
|
Gains (losses) on litigation settlements [abstract]
|
||
Gains on litigation settlements
|
X duration, credit |
IAS 1.98 fDisclosure
|
Losses on litigation settlements
|
(X) duration, debit |
IAS 1.98 fDisclosure
|
Net gains (losses) on litigation settlements
|
X duration, credit |
IAS 1.98 fDisclosure
|
Other reversals of provisions
|
X duration, credit |
IAS 1.98 gDisclosure
|
Income from continuing operations attributable to owners of parent
|
X duration, credit |
IFRS 5.33 dDisclosure
|
Income from discontinued operations attributable to owners of parent
|
X duration, credit |
IFRS 5.33 dDisclosure
|
Profit (loss) from continuing operations attributable to non-controlling interests
|
X duration, credit |
IFRS 5 - Example 11Example
|
Profit (loss) from discontinued operations attributable to non-controlling interests
|
X duration, credit |
IFRS 5 - Example 11Example
|
Gains (losses) from government grants
|
X duration, credit |
IAS 20.29Example
|
Dividends classified as expense
|
X duration, debit |
IAS 32.40Example
|
Research and development expense
|
X duration, debit |
IAS 38.126Disclosure
|
Expenses by nature [abstract]
|
||
Raw materials and consumables used
|
X duration, debit |
IAS 1.99Disclosure, IAS 1.102Example
|
Classes of employee benefits expense [abstract]
|
||
Wages and salaries
|
X duration, debit |
IAS 19.8Common practice
|
Social security contributions
|
X duration, debit |
IAS 19.8Common practice
|
Other short-term employee benefits
|
X duration, debit |
IAS 19.8Common practice
|
Post-employment benefit expense, defined contribution plans
|
X duration, debit |
IAS 19.46Disclosure
|
Post-employment benefit expense, defined benefit plans
|
X duration, debit |
IAS 19.120A gDisclosure
|
Termination benefits expense
|
X duration, debit |
IAS 19.142Disclosure
|
Other long-term benefits
|
X duration, debit |
IAS 19.131Common practice
|
Other employee expense
|
X duration, debit |
IAS 19.4Common practice
|
Total employee benefits expense
|
X duration, debit |
IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure
|
Depreciation and amortisation expense
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure
|
Impairment loss (reversal of impairment loss) recognised in profit or loss
|
X duration, debit |
IAS 1.99Disclosure
|
Other expenses
|
X duration, debit |
IAS 1.102Example, IAS 1.99Disclosure
|
Total expenses, by nature
|
X duration, debit |
IAS 1.99Disclosure
|
[810000] Notes - Corporate information and statement of IFRS compliance
|
||
Disclosure of notes and other explanatory information [text block]
|
text block |
IAS 1.10 eDisclosure
|
Name of reporting entity or other means of identification
|
text |
IAS 1.51 aDisclosure
|
Domicile of entity
|
text |
IAS 1.138 aDisclosure
|
Legal form of entity
|
text |
IAS 1.138 aDisclosure
|
Country of incorporation
|
text |
IAS 1.138 aDisclosure
|
Address of entity's registered office
|
text |
IAS 1.138 aDisclosure
|
Principal place of business
|
text |
IAS 1.138 aDisclosure
|
Description of nature of entity's operations and principal activities
|
text |
IAS 1.138 bDisclosure
|
Name of parent entity
|
text |
IAS 24.13Disclosure, IAS 1.138 cDisclosure
|
Name of ultimate parent of group
|
text |
IAS 1.138 cDisclosure, IAS 24.13Disclosure
|
Length of life of limited life entity
|
text |
IAS 1.138 dDisclosure
|
Statement of IFRS compliance
|
text |
IAS 1.114 aDisclosure, IAS 1.16Disclosure
|
Management conclusion on fair presentation as consequence of departure
|
text |
IAS 1.20 aDisclosure
|
Explanation of departure from IFRS
|
text |
IAS 1.20 cDisclosure, IAS 1.20 bDisclosure
|
Explanation of financial effect of departure from IFRS
|
text |
IAS 1.20 dDisclosure
|
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements
set out in Framework
|
text |
IAS 1.23 aDisclosure
|
Explanation of adjustments that would be necessary to achieve fair presentation
|
text |
IAS 1.23 bDisclosure
|
Description of uncertainties of entity's ability to continue as going concern
|
text |
IAS 1.25Disclosure
|
Explanation of fact and basis for preparation of financial statements when not going concern basis
|
text |
IAS 1.25Disclosure
|
Explanation of why entity not regarded as going concern
|
text |
IAS 1.25Disclosure
|
Description of reason for using longer or shorter reporting period
|
text |
IAS 1.36 aDisclosure
|
Description of fact that amounts presented in financial statements are not entirely comparable
|
text |
IAS 1.36 bDisclosure
|
Disclosure of reclassifications or changes in presentation [text block]
|
text block |
IAS 1.41Disclosure
|
Disclosure of reclassifications or changes in presentation [abstract]
|
||
Disclosure of reclassifications or changes in presentation [table]
|
table |
IAS 1.41Disclosure
|
Reclassified items [axis]
|
axis |
IAS 1.41Disclosure
|
Reclassified items [member]
|
member [default] |
IAS 1.41Disclosure
|
Disclosure of reclassifications or changes in presentation [line items]
|
line items | |
Description of nature of reclassifications or changes in presentation
|
text |
IAS 1.41 aDisclosure
|
Amount of reclassifications or changes in presentation
|
X duration |
IAS 1.41 bDisclosure
|
Description of reason for reclassifications or changes in presentation
|
text |
IAS 1.41 cDisclosure
|
Description of reason why reclassification of comparative amounts is impracticable
|
text |
IAS 1.42 aDisclosure
|
Description of nature of necessary adjustments to provide comparative information
|
text |
IAS 1.42 bDisclosure
|
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [text block]
|
text block |
IAS 1.61Disclosure
|
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [abstract]
|
||
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [table]
|
table |
IAS 1.61Disclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than one year [member]
|
member |
IAS 17.56 a (i)Disclosure, IAS 1.61 aDisclosure, IAS 17.35 a (i)Disclosure, IAS 17.31 b (i)Disclosure, IAS 17.47 a (i)Disclosure
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [line items]
|
line items | |
Current inventories
|
X instant, debit |
IAS 1.54 gDisclosure, IAS 1.68Example, IAS 2.36 bDisclosure
|
Current trade receivables
|
X instant, debit |
IAS 1.78 bExample, IAS 1.68Example
|
Current trade payables
|
X instant, credit |
IAS 1.78Common practice, IAS 1.70Example
|
Disclosure of summary of significant accounting policies [text block]
|
text block |
IAS 1.114 bDisclosure
|
Explanation of measurement bases used in preparing financial statements
|
text |
IAS 1.117 aDisclosure
|
Description of other accounting policies relevant to understanding of financial statements [text block]
|
text block |
IAS 1.117 bDisclosure
|
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
|
text |
IAS 1.122Disclosure
|
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
|
text |
IFRIC 14.10Disclosure, IAS 1.125Disclosure
|
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
|
text block |
IAS 1.125Disclosure
|
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
|
||
Disclosure of assets and liabilities with significant risk of material adjustment [table]
|
table |
IAS 1.125Disclosure
|
Assets and liabilities [axis]
|
axis |
IAS 1.125Disclosure
|
Assets and liabilities [member]
|
member [default] |
IAS 1.125Disclosure
|
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 aDisclosure
|
Description of nature of liabilities with significant risk of material adjustments within next financial year
|
text |
IAS 1.125 aDisclosure
|
Assets with significant risk of material adjustments within next financial year
|
X instant, debit |
IAS 1.125 bDisclosure
|
Liabilities with significant risk of material adjustments within next financial year
|
X instant, credit |
IAS 1.125 bDisclosure
|
Disclosure of objectives, policies and processes for managing capital [text block]
|
text block |
IAS 1.134Disclosure
|
Disclosure of objectives, policies and processes for managing capital [abstract]
|
||
Disclosure of objectives, policies and processes for managing capital [table]
|
table |
IAS 1.136Disclosure
|
Capital requirements [axis]
|
axis |
IAS 1.136Disclosure
|
Capital requirements [member]
|
member [default] |
IAS 1.136Disclosure
|
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 aDisclosure
|
Summary quantitative data about what entity manages as capital
|
text |
IAS 1.135 bDisclosure
|
Description of changes in entity's objectives policies and processes for managing capital and what entity manages as capital
|
text |
IAS 1.135 cDisclosure
|
Information whether entity complied with any externally imposed capital requirements
|
text |
IAS 1.135 dDisclosure
|
Information about consequences of non-compliance with externally imposed capital requirements
|
text |
IAS 1.135 eDisclosure
|
Dividends recognised as distributions to owners per share
|
X.XX |
IAS 1.107Disclosure
|
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
|
X duration |
IAS 10.13Disclosure, IAS 1.137 aDisclosure
|
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
per share
|
X.XX |
IAS 1.137 aDisclosure
|
Cumulative preference dividends not recognised
|
X duration |
IAS 1.137 bDisclosure
|
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for
issue
|
text |
IFRIC 17.17 aDisclosure
|
Non-cash assets declared for distribution to owners before financial statements authorised for issue
|
X instant, debit |
IFRIC 17.17 bDisclosure
|
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
|
X instant, debit |
IFRIC 17.17 cDisclosure
|
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial
statements authorised for issue
|
text |
IFRIC 17.17 cDisclosure
|
Dividends payable, non-cash assets distributions
|
X instant, credit |
IFRIC 17.16 aDisclosure
|
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 bDisclosure
|
Equity reclassified into financial liabilities
|
X duration |
IAS 1.80ADisclosure
|
Financial liabilities reclassified into equity
|
X duration |
IAS 1.80ADisclosure
|
Description of timing and reason of reclassification between financial liabilities and equity
|
text |
IAS 1.80ADisclosure
|
[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 policiesDisclosure
|
Description of initial application of standards or interpretations [text block]
|
text block |
IAS 8.28Disclosure
|
Description of voluntary change in accounting policy [text block]
|
text block |
IAS 8.29Disclosure
|
Explanation of new standards or interpretations not applied
|
text |
IAS 8.30 aDisclosure
|
Description of expected impact of initial application of new standards or interpretations [text block]
|
text block |
IAS 8.30 bDisclosure
|
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 bDisclosure
|
New IFRSs [axis]
|
axis |
IAS 8.30 bDisclosure
|
New IFRSs [member]
|
member [default] |
IAS 8.30 bDisclosure
|
Description of expected impact of initial application of new standards or interpretations [line items]
|
line items | |
Title of new IFRS
|
text |
IAS 8.31 aExample
|
Description of nature of impending change in accounting policy
|
text |
IAS 8.31 bExample
|
Date by which application of IFRS is required
|
yyyy-mm-dd |
IAS 8.31 cExample
|
Date as at which entity plans to apply IFRS initially
|
yyyy-mm-dd |
IAS 8.31 dExample
|
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 8.29 eDisclosure, IAS 8.28 hDisclosure
|
Description of nature and amount of change in accounting estimate [text block]
|
text block |
IAS 8.39Disclosure
|
Description of fact that amount of change in accounting estimate is impracticable [text block]
|
text block |
IAS 8.40Disclosure
|
Description of nature of accounting errors in prior periods [text block]
|
text block |
IAS 8.49 aDisclosure
|
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
|
text |
IAS 8.49 dDisclosure
|
[813000] Notes - Interim financial reporting
|
||
Disclosure of interim financial reporting [text block]
|
text block |
IAS 34 - Content of an interim financial reportDisclosure
|
Description of significant events and transactions
|
text |
IAS 34.15Disclosure
|
Description of accounting policies and methods of computation followed in interim financial statements [text block]
|
text block |
IAS 34.16A aDisclosure
|
Explanation of seasonality or cyclicality of interim operations
|
text |
IAS 34.16A bDisclosure
|
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual
because of their nature size or incidence
|
text |
IAS 34.16A cDisclosure
|
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
|
text |
IAS 34.16A dDisclosure
|
Explanation of issues, repurchases and repayments of debt and equity securities
|
text |
IAS 34.16A eDisclosure
|
Dividends paid, ordinary shares
|
X duration, debit |
IAS 34.16A fDisclosure
|
Dividends paid, other shares
|
X duration, debit |
IAS 34.16A fDisclosure
|
Dividends paid, ordinary shares per share
|
X.XX |
IAS 34.16A fDisclosure
|
Dividends paid, other shares per share
|
X.XX |
IAS 34.16A fDisclosure
|
Explanation of events after interim period that have not been reflected
|
text |
IAS 34.16A hDisclosure
|
Explanation of effect of changes in composition of entity during interim period
|
text |
IAS 34.16A iDisclosure
|
Description of compliance with IFRSs if applied for interim financial report
|
text |
IAS 34.19Disclosure
|
Description of nature and amount of change in estimate during final interim period
|
text |
IAS 34.26Disclosure
|
[815000] Notes - Events after reporting period
|
||
Disclosure of events after reporting period [text block]
|
text block |
IAS 10 - DisclosureDisclosure
|
Explanation of body of authorisation
|
text |
IAS 10.17Disclosure
|
Date of authorisation for issue of financial statements
|
yyyy-mm-dd |
IAS 10.17Disclosure
|
Explanation of fact that entity's owners or others have power to amend financial statements after issue
|
text |
IAS 10.17Disclosure
|
Disclosure of non-adjusting events after reporting period [text block]
|
text block |
IAS 10.21Disclosure
|
Disclosure of non-adjusting events after reporting period [abstract]
|
||
Disclosure of non-adjusting events after reporting period [table]
|
table |
IAS 10.21Disclosure
|
Non-adjusting events after reporting period [axis]
|
axis |
IAS 10.21Disclosure
|
Non-adjusting events after reporting period [member]
|
member [default] |
IAS 10.21Disclosure
|
Major business combination [member]
|
member |
IAS 10.22 aExample
|
Disposal of major subsidiary [member]
|
member |
IAS 10.22 aExample
|
Announcement of plan to discontinue operation [member]
|
member |
IAS 10.22 bExample
|
Major purchases of assets [member]
|
member |
IAS 10.22 cExample
|
Classification of assets as held for sale [member]
|
member |
IAS 10.22 cExample
|
Other disposals of assets [member]
|
member |
IAS 10.22 cExample
|
Expropriation of major assets by government [member]
|
member |
IAS 10.22 cExample
|
Destruction of major production plant [member]
|
member |
IAS 10.22 dExample
|
Announcing or commencing implementation of major restructuring [member]
|
member |
IAS 10.22 eExample
|
Major ordinary share transactions [member]
|
member |
IAS 10.22 fExample
|
Potential ordinary share transactions [member]
|
member |
IAS 10.22 fExample
|
Abnormally large changes in asset prices or foreign exchange rates [member]
|
member |
IAS 10.22 gExample
|
Changes in tax rates or tax laws enacted or announced [member]
|
member |
IAS 10.22 hExample
|
Entering into significant commitments or contingent liabilities [member]
|
member |
IAS 10.22 iExample
|
Commencement of major litigation [member]
|
member |
IAS 10.22 jExample
|
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 aDisclosure
|
Explanation of financial effect of non-adjusting event after reporting period
|
text |
IAS 10.21 bDisclosure
|
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
|
X duration |
IAS 10.13Disclosure, IAS 1.137 aDisclosure
|
[816000] Notes - Hyperinflationary reporting
|
||
Disclosure of hyperinflationary reporting [text block]
|
text block |
IAS 29 - DisclosuresDisclosure
|
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes
in general purchasing power of functional currency
|
text |
IAS 29.39 aDisclosure
|
Description of bases of financial statements that have been restated for changes in general purchasing power of functional
currency
|
text |
IAS 29.39 bDisclosure
|
Description of identity of price index
|
text |
IAS 29.39 cDisclosure
|
Level of price index
|
X.XX |
IAS 29.39 cDisclosure
|
Price index movements
|
X.XX |
IAS 29.39 cDisclosure
|
Gains (losses) on net monetary position
|
X duration, credit |
IAS 29.9Disclosure
|
[817000] Notes - Business combinations
|
||
Disclosure of business combinations [text block]
|
text block |
IFRS 3 - DisclosuresDisclosure
|
Description of nature and financial effect of business combinations during period
|
text |
IFRS 3.59 aDisclosure
|
Description of nature and financial effect of business combinations after reporting period before statements authorised for
issue
|
text |
IFRS 3.59 bDisclosure
|
Explanation of financial effect of adjustments related to business combinations
|
text |
IFRS 3.61Disclosure
|
Additional information about nature and financial effect of business combination
|
text |
IFRS 3.63Disclosure
|
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.B64Disclosure
|
Business combinations [axis]
|
axis |
IFRS 3.B64Disclosure
|
Entity's total for business combinations [member]
|
member [default] |
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
|
Business combinations [member]
|
member |
IFRS 3.B64Disclosure
|
Aggregated individually immaterial business combinations [member]
|
member |
IFRS 3.B65Disclosure
|
Disclosure of detailed information about business combination [line items]
|
line items | |
Name of acquiree
|
text |
IFRS 3.B64 aDisclosure
|
Description of acquiree
|
text |
IFRS 3.B64 aDisclosure
|
Date of acquisition
|
yyyy-mm-dd |
IFRS 3.B64 bDisclosure
|
Percentage of voting equity interests acquired
|
X.XX |
IFRS 3.B64 cDisclosure
|
Description of primary reasons for business combination
|
text |
IFRS 3.B64 dDisclosure
|
Description of how acquirer obtained control of acquiree
|
text |
IFRS 3.B64 dDisclosure
|
Description of factors that make up goodwill recognised
|
text |
IFRS 3.B64 eDisclosure
|
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
|
|
text |
IFRS 3.B64 f (iv)Disclosure
|
Total consideration transferred, acquisition-date fair value
|
X instant, credit |
IFRS 3.B64 fDisclosure
|
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.B64 iExample, IFRS 3.IE72Example
|
Inventory recognised as of acquisition date
|
X instant, debit |
IFRS 3.IE72Example, IFRS 3.B64 iExample
|
Property, plant and equipment recognised as of acquisition date
|
X instant, debit |
IFRS 3.B64 iExample, IFRS 3.IE72Example
|
Identifiable intangible assets recognised as of acquisition date
|
X instant, debit |
IFRS 3.B64 iExample, IFRS 3.IE72Example
|
Financial liabilities recognised as of acquisition date
|
(X) instant, credit |
IFRS 3.IE72Example, IFRS 3.B64 iExample
|
Contingent liabilities recognised as of acquisition date
|
(X) instant, credit |
IFRS 3.IE72Example, IFRS 3.B64 iExample
|
Net identifiable assets acquired (liabilities assumed)
|
X instant, debit |
IFRS 3.B64 iExample, IFRS 3.IE72Example
|
Goodwill expected to be deductible for tax purposes
|
X instant, debit |
IFRS 3.B64 kDisclosure
|
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
|
|
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 qDisclosure
|
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 eDisclosure
|
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and
is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
|
text |
IFRS 3.B67 eDisclosure
|
Disclosure of reconciliation of changes in goodwill [abstract]
|
||
Disclosure of reconciliation of changes in goodwill [table]
|
table |
IFRS 3.B67 dDisclosure
|
Business combinations [axis]
|
axis |
IFRS 3.B64Disclosure
|
Entity's total for business combinations [member]
|
member [default] |
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
|
Business combinations [member]
|
member |
IFRS 3.B64Disclosure
|
Aggregated individually immaterial business combinations [member]
|
member |
IFRS 3.B65Disclosure
|
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
axis |
IAS 41.54 fDisclosure, IFRS 3.B67 dDisclosure, IAS 38.118 eDisclosure, IAS 41.50Disclosure, IAS 16.73 eDisclosure, IAS 40.76Disclosure, IAS 40.79 cDisclosure, IAS 40.79 dDisclosure, IAS 16.73 dDisclosure, IAS 38.118 cDisclosure
|
Carrying amount [member]
|
member [default] |
IAS 38.118 eDisclosure, IAS 16.73 eDisclosure, IFRS 3.B67 dDisclosure, IAS 41.50Disclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Gross carrying amount [member]
|
member |
IAS 40.76 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure
|
Accumulated depreciation, amortisation and impairment [member]
|
member |
IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure, IAS 38.118 cDisclosure, IFRS 3.B67 dDisclosure
|
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 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
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 dDisclosure
|
Goodwill at end of period
|
X instant, debit |
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
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 lDisclosure
|
Business combinations [axis]
|
axis |
IFRS 3.B64Disclosure
|
Entity's total for business combinations [member]
|
member [default] |
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
|
Business combinations [member]
|
member |
IFRS 3.B64Disclosure
|
Aggregated individually immaterial business combinations [member]
|
member |
IFRS 3.B65Disclosure
|
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
|
axis |
IFRS 3.B64 lDisclosure
|
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
|
member [default] |
IFRS 3.B64 lDisclosure
|
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 (i)Disclosure, IFRS 3.B64 lDisclosure, IFRS 3.B64 mDisclosure
|
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 mDisclosure
|
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 mDisclosure
|
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 mDisclosure
|
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
|
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 mDisclosure
|
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
|
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 mDisclosure
|
Disclosure of acquired receivables [abstract]
|
||
Disclosure of acquired receivables [table]
|
table |
IFRS 3.B64 hDisclosure
|
Business combinations [axis]
|
axis |
IFRS 3.B64Disclosure
|
Entity's total for business combinations [member]
|
member [default] |
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
|
Business combinations [member]
|
member |
IFRS 3.B64Disclosure
|
Aggregated individually immaterial business combinations [member]
|
member |
IFRS 3.B65Disclosure
|
Classes of acquired receivables [axis]
|
axis |
IFRS 3.B64 hDisclosure
|
Classes of acquired receivables [member]
|
member [default] |
IFRS 3.B64 hDisclosure
|
Loans acquired in business combination [member]
|
member |
IFRS 3.B64 hExample
|
Direct finance leases acquired in business combination [member]
|
member |
IFRS 3.B64 hExample
|
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.B64 jDisclosure, IFRS 3.B67 cDisclosure
|
Business combinations [axis]
|
axis |
IFRS 3.B64Disclosure
|
Entity's total for business combinations [member]
|
member [default] |
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
|
Business combinations [member]
|
member |
IFRS 3.B64Disclosure
|
Aggregated individually immaterial business combinations [member]
|
member |
IFRS 3.B65Disclosure
|
Classes of contingent liabilities [axis]
|
axis |
IFRS 3.B67 cDisclosure, IAS 37.86Disclosure
|
Contingent liabilities [member]
|
member [default] |
IFRS 3.B67 cDisclosure, IAS 37.88Disclosure
|
Warranty contingent liability [member]
|
member |
IAS 37.88Example
|
Restructuring contingent liability [member]
|
member |
IAS 37.88Example
|
Legal proceedings contingent liability [member]
|
member |
IAS 37.88Example
|
Onerous contracts contingent liability [member]
|
member |
IAS 37.88Example
|
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
member |
IAS 37.88Example
|
Contingent liabilities related to joint ventures [member]
|
member |
IAS 37.88Example
|
Share of contingent liabilities of associates [member]
|
member |
IAS 37.88Example
|
Other contingent liabilities [member]
|
member |
IAS 37.88Example
|
Items of contingent liabilities [axis]
|
axis |
IFRS 3.B64 jDisclosure
|
Items of contingent liabilities [member]
|
member [default] |
IFRS 3.B64 jDisclosure
|
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 jDisclosure, IFRS 3.B64 j (i)Disclosure, IFRS 3.B67 cDisclosure
|
Description of expected timing of outflows, contingent liabilities in business combination
|
text |
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
|
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
|
text |
IFRS 3.B64 j (i)Disclosure, IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
|
Description of major assumptions made concerning future events, contingent liabilities in business combination
|
text |
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
|
Expected reimbursement, contingent liabilities in business combination
|
X instant, debit |
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
|
Asset recognised for expected reimbursement, contingent liabilities in business combination
|
X instant, debit |
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
|
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 cDisclosure
|
Changes in contingent liabilities recognised in business combination [abstract]
|
||
Additional liabilities, contingent liabilities recognised in business combination
|
X duration, credit |
IFRS 3.B67 cDisclosure
|
Increase (decrease) in existing liabilities, contingent liabilities recognised in business combination
|
X duration, credit |
IFRS 3.B67 cDisclosure
|
Settled liabilities, contingent liabilities recognised in business combination
|
(X) duration, debit |
IFRS 3.B67 cDisclosure
|
Reversed unsettled liabilities, contingent liabilities recognised in business combination
|
(X) duration, debit |
IFRS 3.B67 cDisclosure
|
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
|
X duration, credit |
IFRS 3.B67 cDisclosure
|
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
|
X duration, credit |
IFRS 3.B67 cDisclosure
|
Total increase (decrease) in contingent liabilities recognised in business combination
|
X duration, credit |
IFRS 3.B67 cDisclosure
|
Contingent liabilities recognised in business combination at end of period
|
X instant, credit |
IFRS 3.B67 cDisclosure
|
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business
combination is incomplete at time financial statements are authorised for issue
|
text |
IFRS 3.B66Disclosure
|
[818000] Notes - Related party
|
||
Disclosure of related party [text block]
|
text block |
IAS 24 - DisclosuresDisclosure
|
Name of parent entity
|
text |
IAS 24.13Disclosure, IAS 1.138 cDisclosure
|
Name of ultimate parent of group
|
text |
IAS 1.138 cDisclosure, IAS 24.13Disclosure
|
Name of most senior parent entity producing publicly available financial statements
|
text |
IAS 24.13Disclosure
|
Explanation of relationships between parent and subsidiaries
|
text |
IAS 24.13Disclosure
|
Key management personnel compensation, short-term employee benefits
|
X duration, debit |
IAS 24.17 aDisclosure
|
Key management personnel compensation, post-employment benefits
|
X duration, debit |
IAS 24.17 bDisclosure
|
Key management personnel compensation, other long-term benefits
|
X duration, debit |
IAS 24.17 cDisclosure
|
Key management personnel compensation, termination benefits
|
X duration, debit |
IAS 24.17 dDisclosure
|
Key management personnel compensation, share-based payment
|
X duration, debit |
IAS 24.17 eDisclosure
|
Key management personnel compensation
|
X duration, debit |
IAS 24.17Disclosure
|
Disclosure of transactions between related parties [text block]
|
text block |
IAS 24.18Disclosure
|
Disclosure of transactions between related parties [abstract]
|
||
Disclosure of transactions between related parties [table]
|
table |
IAS 24.19Disclosure
|
Categories of related parties [axis]
|
axis |
IAS 24.19Disclosure
|
Related parties [member]
|
member [default] |
IAS 24.19Disclosure
|
Parent [member]
|
member |
IAS 24.19 aDisclosure
|
Joint control or significant influence [member]
|
member |
IAS 24.19 bDisclosure
|
Subsidiaries [member]
|
member |
IAS 24.19 cDisclosure,
|
Associates [member]
|
member |
IAS 24.19 dDisclosure,
|
Joint ventures where entity is venturer [member]
|
member |
IAS 24.19 eDisclosure
|
Key management personnel of entity or parent [member]
|
member |
IAS 24.19 fDisclosure
|
Other related parties [member]
|
member |
IAS 24.19 gDisclosure
|
Disclosure of transactions between related parties [line items]
|
line items | |
Description of transactions with related party
|
text |
IAS 24.18Disclosure
|
Description of nature of related party relationship
|
text |
IAS 24.18Disclosure
|
Related party transactions [abstract]
|
||
Purchases of goods, related party transactions
|
X duration, debit |
IAS 24.21 aExample
|
Revenue from sale of goods, related party transactions
|
X duration, credit |
IAS 24.21 aExample
|
Purchases of property and other assets, related party transactions
|
X duration, debit |
IAS 24.21 bExample
|
Sales of property and other assets, related party transactions
|
X duration, credit |
IAS 24.21 bExample
|
Services received, related party transactions
|
X duration, debit |
IAS 24.21 cExample
|
Revenue from rendering of services, related party transactions
|
X duration, credit |
IAS 24.21 cExample
|
Leases as lessor, related party transactions
|
X duration |
IAS 24.21 dExample
|
Leases as lessee, related party transactions
|
X duration |
IAS 24.21 dExample
|
Transfers of research and development from entity, related party transactions
|
X duration |
IAS 24.21 eExample
|
Transfers of research and development to entity, related party transactions
|
X duration |
IAS 24.21 eExample
|
Transfers under license agreements from entity, related party transactions
|
X duration |
IAS 24.21 fExample
|
Transfers under license agreements to entity, related party transactions
|
X duration |
IAS 24.21 fExample
|
Transfers under finance agreements from entity, related party transactions
|
X duration |
IAS 24.21 gExample
|
Transfers under finance agreements to entity, related party transactions
|
X duration |
IAS 24.21 gExample
|
Provision of guarantees or collateral by entity, related party transactions
|
X duration |
IAS 24.21 hExample
|
Provision of guarantees or collateral to entity, related party transactions
|
X duration |
IAS 24.21 hExample
|
Commitments made by entity, related party transactions
|
X duration |
IAS 24.21 iExample
|
Commitments made on behalf of entity, related party transactions
|
X duration |
IAS 24.21 iExample
|
Settlement of liabilities by entity on behalf of related party, related party transactions
|
X duration |
IAS 24.21 jExample
|
Settlement of liabilities on behalf of entity by related party, related party transactions
|
X duration |
IAS 24.21 jExample
|
Participation in defined benefit plan that shares risks between group entities, related party transactions
|
X duration |
IAS 24.22Example
|
Outstanding balances for related party transactions [abstract]
|
||
Amounts payable, related party transactions
|
X instant, credit |
IAS 24.18 bDisclosure, IAS 24.20Disclosure
|
Amounts receivable, related party transactions
|
X instant, debit |
IAS 24.20Disclosure, IAS 24.18 bDisclosure
|
Outstanding commitments made by entity, related party transactions
|
X instant, credit |
IAS 24.18 bDisclosure
|
Outstanding commitments made on behalf of entity, related party transactions
|
X instant, credit |
IAS 24.18 bDisclosure
|
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 cDisclosure
|
Expense recognised during period for bad and doubtful debts for related party transaction
|
X duration, debit |
IAS 24.18 dDisclosure
|
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
|
text |
IAS 24.23Disclosure
|
Explanation of whether entity applies exemption in IAS 24.25
|
text |
IAS 24.26Disclosure
|
Name of government and nature of relationship with government
|
text |
IAS 24.26 aDisclosure
|
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 disclosureDisclosure
|
Disclosure of comparative information prepared under previous GAAP [text block]
|
text block |
IFRS 1.24Disclosure
|
Disclosure of comparative information prepared under previous GAAP [abstract]
|
||
Disclosure of comparative information prepared under previous GAAP [table]
|
table |
IFRS 1.24Disclosure
|
Financial effect of transition from previous GAAP to IFRSs [axis]
|
axis |
IFRS 1.24Disclosure
|
IFRSs [member]
|
member [default] |
IFRS 1.24Disclosure
|
Previous GAAP [member]
|
member |
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
|
Effect of transition to IFRSs [member]
|
member |
IFRS 1.24Disclosure
|
Disclosure of comparative information prepared under previous GAAP [line items]
|
line items | |
Equity
|
X instant, credit |
IAS 1.78 eDisclosure, IFRS 1.32 a (i)Disclosure, IFRS 1.24 aDisclosure, IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
|
Comprehensive income
|
X duration, credit |
IFRS 1.24 bDisclosure, IAS 1.106 aDisclosure, IAS 1.82 iDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure
|
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Explanation of effect of transition on reported financial position
|
text |
IFRS 1.23Disclosure
|
Explanation of effect of transition on reported financial performance
|
text |
IFRS 1.23Disclosure
|
Explanation of effect of transition on reported cash flows
|
text |
IFRS 1.25Disclosure, IFRS 1.23Disclosure
|
Explanation of fact that financial statements for previous periods not presented
|
text |
IFRS 1.28Disclosure
|
Explanation of cross references to interim financial statement disclosures for first-time adopter
|
text |
IFRS 1.33Disclosure
|
Disclosure of redesignated financial assets and liabilities [text block]
|
text block |
IFRS 1.29Disclosure
|
Disclosure of redesignated financial assets and liabilities [abstract]
|
||
Disclosure of redesignated financial assets and liabilities [table]
|
table |
IFRS 1.29Disclosure
|
Redesignation [axis]
|
axis |
IFRS 1.29Disclosure
|
Redesignated [member]
|
member [default] |
IFRS 1.29Disclosure
|
Previous GAAP [member]
|
member |
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
|
Redesignated amount [member]
|
member |
IFRS 1.29Common 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 1.29Disclosure
|
Redesignated financial asset as at fair value through profit or loss
|
X instant, debit |
IFRS 1.29Disclosure
|
Redesignated financial liability as at fair value through profit or loss
|
X instant, credit |
IFRS 1.29Disclosure, Effective 2013-01-01 IFRS 1.29ADisclosure
|
Description of redesignated financial liabilities
|
text |
IFRS 1.29Disclosure
|
Description of redesignated financial assets
|
text |
IFRS 1.29Disclosure
|
Disclosure of fair values of items used as deemed cost [text block]
|
text block |
IFRS 1.30Disclosure
|
Disclosure of fair values of items used as deemed cost [abstract]
|
||
Disclosure of fair values of items used as deemed cost [table]
|
table |
IFRS 1.30Disclosure
|
Fair value as deemed cost [axis]
|
axis |
IFRS 1.30Disclosure
|
Aggregate of fair values [member]
|
member [default] |
IFRS 1.30 aDisclosure
|
Previous GAAP [member]
|
member |
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
|
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
|
member |
IFRS 1.30 bDisclosure
|
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 1.30Disclosure
|
Property, plant and equipment fair value used as deemed cost
|
X instant, debit |
IFRS 1.30Disclosure
|
Investment property fair value used as deemed cost
|
X instant, debit |
IFRS 1.30Disclosure
|
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
|
X instant, debit |
IFRS 1.31 aDisclosure
|
Aggregate deemed cost of investments for which deemed cost is fair value
|
X instant, debit |
IFRS 1.31 bDisclosure
|
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
|
X instant, debit |
IFRS 1.31 cDisclosure
|
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption
in IFRS 1.D8A(b)
|
text |
IFRS 1.31ADisclosure
|
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS
1.D8B
|
text |
IFRS 1.31BDisclosure
|
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not
available and no exchangeability with stable foreign currency exists
|
text |
IFRS 1.31CDisclosure
|
[822100] Notes - Property, plant and equipment
|
||
Disclosure of property, plant and equipment [text block]
|
text block |
IAS 16 - DisclosureDisclosure
|
Disclosure of detailed information about property, plant and equipment [text block]
|
text block |
IAS 16.73Disclosure
|
Disclosure of detailed information about property, plant and equipment [abstract]
|
||
Disclosure of detailed information about property, plant and equipment [table]
|
table |
IAS 16.73Disclosure
|
Classes of property, plant and equipment [axis]
|
axis |
IAS 16.73Disclosure
|
Property, plant and equipment [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.127Example, IAS 16.73Disclosure
|
Land and buildings [member]
|
member |
IAS 16.37 bExample
|
Land [member]
|
member |
IAS 16.37 aExample
|
Buildings [member]
|
member |
IAS 16.37Common practice
|
Machinery [member]
|
member |
IAS 16.37 cExample
|
Vehicles [member]
|
member |
IAS 16.37Common practice
|
Ships [member]
|
member |
IAS 16.37 dExample
|
Aircraft [member]
|
member |
IAS 16.37 eExample
|
Motor vehicles [member]
|
member |
IAS 16.37 fExample
|
Fixtures and fittings [member]
|
member |
IAS 16.37 gExample
|
Office equipment [member]
|
member |
IAS 16.37 hExample
|
Tangible exploration and evaluation assets [member]
|
member |
IFRS 6.25Disclosure
|
Construction in progress [member]
|
member |
IAS 16.37Common practice
|
Other property, plant and equipment [member]
|
member |
IAS 16.37Common practice
|
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
axis |
IAS 41.54 fDisclosure, IFRS 3.B67 dDisclosure, IAS 38.118 eDisclosure, IAS 41.50Disclosure, IAS 16.73 eDisclosure, IAS 40.76Disclosure, IAS 40.79 cDisclosure, IAS 40.79 dDisclosure, IAS 16.73 dDisclosure, IAS 38.118 cDisclosure
|
Carrying amount [member]
|
member [default] |
IAS 38.118 eDisclosure, IAS 16.73 eDisclosure, IFRS 3.B67 dDisclosure, IAS 41.50Disclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Gross carrying amount [member]
|
member |
IAS 40.76 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure
|
Accumulated depreciation, amortisation and impairment [member]
|
member |
IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure, IAS 38.118 cDisclosure, IFRS 3.B67 dDisclosure
|
Disclosure of detailed information about property, plant and equipment [line items]
|
line items | |
Measurement bases, property, plant and equipment
|
text |
IAS 16.73 aDisclosure
|
Depreciation method, property, plant and equipment
|
text |
IAS 16.73 bDisclosure
|
Useful lives or depreciation rates, property, plant and equipment
|
text |
IAS 16.73 cDisclosure
|
Effective dates of revaluation, property, plant and equipment
|
text |
IAS 16.77 aDisclosure
|
Explanation of independent valuer used for revaluation, property, plant and equipment
|
text |
IAS 16.77 bDisclosure
|
Explanation of revaluation methods and assumptions, property, plant and equipment
|
text |
|
Reconciliation of changes in property, plant and equipment [abstract]
|
||
Property, plant and equipment at beginning of period
|
X instant, debit |
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
|
Changes in property, plant and equipment [abstract]
|
||
Additions other than through business combinations, property, plant and equipment
|
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 aDisclosure
|
Impairment loss recognised in profit or loss, property, plant and equipment
|
(X) duration |
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
|
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
|
X duration |
IAS 1.98 aDisclosure, 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 eDisclosure
|
Property, plant and equipment at end of period
|
X instant, debit |
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
|
Additional information [abstract]
|
||
Property, plant and equipment, expenditures recognised in course of its construction
|
X instant, debit |
IAS 16.74 bDisclosure
|
Property, plant and equipment, temporarily idle
|
X instant, debit |
IAS 16.79 aExample
|
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
|
X instant, debit |
IAS 16.79 bExample
|
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 cExample
|
Property, plant and equipment, revaluation [abstract]
|
||
Property, plant and equipment, carrying amount of revalued assets by active market prices
|
X instant, debit |
|
Property, plant and equipment, carrying amount of revalued assets by estimations
|
X instant, debit |
|
Property, plant and equipment, carrying amount of revalued assets
|
X instant, debit |
IAS 16.77Disclosure
|
Property, plant and equipment, carrying amount at cost of revalued assets
|
X instant, debit |
IAS 16.77 eDisclosure
|
Property, plant and equipment, revaluation surplus
|
X instant, credit |
IAS 16.77 fDisclosure
|
Property, plant and equipment, restrictions on title
|
X instant, debit |
IAS 16.74 aDisclosure
|
Description of existence of restrictions on title, property, plant and equipment
|
text |
IAS 16.74 aDisclosure
|
Property, plant and equipment, pledged as security
|
X instant, debit |
IAS 16.74 aDisclosure
|
Contractual commitments for acquisition of property, plant and equipment
|
X instant, credit |
IAS 16.74 cDisclosure
|
Compensation from third parties for items of property, plant and equipment
|
X duration, credit |
IAS 16.74 dDisclosure
|
Fair value of property, plant and equipment materially different from carrying amount
|
X instant, debit |
IAS 16.79 dExample
|
[822200] Notes - Exploration for and evaluation of mineral resources
|
||
Disclosure of exploration and evaluation assets [text block]
|
text block |
IFRS 6 - DisclosureDisclosure
|
Description of accounting policy for exploration and evaluation expenditures [text block]
|
text block |
IFRS 6.24 aDisclosure
|
Assets arising from exploration for and evaluation of mineral resources
|
X instant, debit |
IFRS 6.24 bDisclosure
|
Liabilities arising from exploration for and evaluation of mineral resources
|
X instant, credit |
IFRS 6.24 bDisclosure
|
Income arising from exploration for and evaluation of mineral resources
|
X duration, credit |
IFRS 6.24 bDisclosure
|
Expense arising from exploration for and evaluation of mineral resources
|
X duration, debit |
IFRS 6.24 bDisclosure
|
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
|
X duration, debit |
IFRS 6.24 bDisclosure
|
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
|
X duration, debit |
IFRS 6.24 bDisclosure
|
[822390] Notes - Financial instruments
|
||
Disclosure of financial instruments [text block]
|
text block |
IFRS 7 - ScopeDisclosure
|
Disclosure of detailed information about financial instruments [text block]
|
text block |
|
Disclosure of detailed information about financial instruments [abstract]
|
||
Disclosure of detailed information about financial instruments [table]
|
table |
|
Classes of financial instruments [axis]
|
axis |
IFRS 7.36Disclosure,
|
Financial instruments [member]
|
member [default] |
|
Financial instruments at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Financial instruments at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Financial instruments outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
Disclosure of detailed information about financial instruments [line items]
|
line items | |
Description of methods and assumptions to determine fair value
|
text |
|
Description of change in valuation technique and reasons for change
|
text |
|
Financial instruments measured in Level 1 of fair value hierarchy
|
X instant |
|
Financial instruments measured in Level 2 of fair value hierarchy
|
X instant |
|
Financial instruments measured in Level 3 of fair value hierarchy
|
X instant |
|
Significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
|
X duration |
|
Significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
|
X duration |
|
Description of reasons for significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
|
text |
|
Description of reasons for significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
|
text |
|
Gains (losses) recognised in profit or loss for financial instruments measured in Level 3 of fair value hierarchy
|
X duration, credit |
|
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 |
|
Gains (losses) recognised in other comprehensive income for financial instruments measured in Level 3 of fair value hierarchy
|
X duration, credit |
|
Purchase of financial instruments measured in Level 3 of fair value hierarchy
|
X duration |
|
Sales of financial instruments measured in Level 3 of fair value hierarchy
|
X duration |
|
Issues of financial instruments measured in Level 3 of fair value hierarchy
|
X duration |
|
Settlements of financial instruments measured in Level 3 of fair value hierarchy
|
X duration |
|
Transfer of financial instruments into Level 3 of fair value hierarchy
|
X duration |
|
Transfer of financial instruments out of Level 3 of fair value hierarchy
|
X duration |
|
Description of reason for transfer of financial instruments into or out of Level 3 of fair value hierarchy
|
text |
|
Description of significant transfer of financial instruments into Level 3 of fair value hierarchy
|
text |
|
Description of significant transfer of financial instruments out of Level 3 of fair value hierarchy
|
text |
|
Gains (losses) for period included in profit or loss for assets or liabilities held at end of reporting period
|
X duration, credit |
|
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 |
|
Explanation of fact and effect of change to reasonably possible alternative assumption which would change fair value significantly
|
text |
|
|
text block |
IFRS 7.28 aDisclosure
|
|
||
|
X instant |
IFRS 7.28 bDisclosure
|
|
||
|
X duration |
IFRS 7.IG14Example
|
|
X duration |
IFRS 7.IG14Example
|
|
X duration |
IFRS 7.IG14Example
|
|
(X) duration |
IFRS 7.IG14Example
|
|
X duration |
IFRS 7.28 bExample
|
|
X instant |
IFRS 7.28 bDisclosure
|
Description of conclusion why transaction price was not best evidence of fair value
|
text |
Effective 2013-01-01 IFRS 7.28 cDisclosure
|
Maximum exposure to credit risk
|
X instant |
IFRS 7.36 aDisclosure
|
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 bDisclosure
|
Disclosure of financial assets [text block]
|
text block |
IFRS 7.6Disclosure
|
Disclosure of financial assets [abstract]
|
||
Disclosure of financial assets [table]
|
table |
IFRS 7.6Disclosure
|
Classes of financial assets [axis]
|
axis |
IFRS 7.6Disclosure
|
Financial assets [member]
|
member [default] |
IFRS 7.6Disclosure, IAS 36.127Example
|
Financial assets at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Mortgages [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Consumer loans [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Financial assets at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Trading securities [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Equity investments [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Financial assets outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
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 aDisclosure
|
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 aDisclosure
|
Financial assets at fair value through profit or loss, mandatorily measured at fair value
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 aDisclosure
|
Total financial assets at fair value through profit or loss
|
X instant, debit |
IFRS 7.8 aDisclosure
|
Financial assets available-for-sale
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 dDisclosure
|
Held-to-maturity investments
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 bDisclosure
|
Loans and receivables
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.8 cDisclosure
|
Financial assets at fair value through other comprehensive income
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 hDisclosure
|
Financial assets at amortised cost
|
X instant, debit |
Effective 2013-01-01 IFRS 7.8 fDisclosure
|
Total financial assets
|
X instant, debit |
IFRS 7.25Disclosure
|
Financial assets, at fair value
|
X instant, debit |
IFRS 7.25Disclosure
|
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 7.16Disclosure
|
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 7.16Disclosure
|
Allowance account for credit losses of financial assets at end of period
|
X instant, credit |
IFRS 7.16Disclosure
|
Impairment loss on financial assets
|
X duration, debit |
IFRS 7.20 eDisclosure
|
Information about credit quality of neither past due nor impaired financial assets [text block]
|
text block |
IFRS 7.36 cDisclosure
|
Analysis of credit exposures using external credit grading system [text block]
|
text block |
IFRS 7.IG23 aExample
|
Description of rating agencies used
|
text |
IFRS 7.IG24 bExample
|
Rated credit exposures
|
X instant |
IFRS 7.IG24 cExample
|
Unrated credit exposures
|
X instant |
IFRS 7.IG24 cExample
|
Description of relationship between internal and external ratings
|
text |
IFRS 7.IG24 dExample, IFRS 7.IG25 cExample
|
Analysis of credit exposures using internal credit grading system [text block]
|
text block |
IFRS 7.IG23 aExample
|
Description of internal credit ratings process
|
text |
IFRS 7.IG25 aExample
|
Description of relationship between internal and external ratings
|
text |
IFRS 7.IG24 dExample, IFRS 7.IG25 cExample
|
Description of nature of counterparty
|
text |
IFRS 7.IG23 bExample
|
Description of historical information about counterparty default rates
|
text |
IFRS 7.IG23 cExample
|
Description of other information used to assess credit quality
|
text |
IFRS 7.IG23 dExample
|
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 cDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
Disclosure of external credit exposures [text block]
|
text block |
IFRS 7.IG24Example
|
Disclosure of external credit exposures [abstract]
|
||
Disclosure of external credit exposures [table]
|
table |
IFRS 7.IG24Example
|
External credit grades [axis]
|
axis |
IFRS 7.IG24 aExample
|
External credit grades [member]
|
member [default] |
IFRS 7.IG24 aExample
|
Classes of financial assets [axis]
|
axis |
IFRS 7.6Disclosure
|
Financial assets [member]
|
member [default] |
IFRS 7.6Disclosure, IAS 36.127Example
|
Financial assets at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Mortgages [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Consumer loans [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Financial assets at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Trading securities [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Equity investments [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Financial assets outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
Disclosure of external credit exposures [line items]
|
line items | |
Credit exposure
|
X instant |
IFRS 7.IG25 bExample, IFRS 7.IG24 aExample
|
Disclosure of internal credit exposures [text block]
|
text block |
IFRS 7.IG25Example
|
Disclosure of internal credit exposures [abstract]
|
||
Disclosure of internal credit exposures [table]
|
table |
IFRS 7.IG25Example
|
Internal credit grades [axis]
|
axis |
IFRS 7.IG25 bExample
|
Internal credit grades [member]
|
member [default] |
IFRS 7.IG25 bExample
|
Classes of financial assets [axis]
|
axis |
IFRS 7.6Disclosure
|
Financial assets [member]
|
member [default] |
IFRS 7.6Disclosure, IAS 36.127Example
|
Financial assets at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Mortgages [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Consumer loans [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Financial assets at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Trading securities [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Equity investments [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Financial assets outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
Disclosure of internal credit exposures [line items]
|
line items | |
Credit exposure
|
X instant |
IFRS 7.IG25 bExample, IFRS 7.IG24 aExample
|
Disclosure of financial liabilities [text block]
|
text block |
IFRS 7.6Disclosure
|
Disclosure of financial liabilities [abstract]
|
||
Disclosure of financial liabilities [table]
|
table |
IFRS 7.6Disclosure
|
Classes of financial liabilities [axis]
|
axis |
IFRS 7.6Disclosure
|
Financial liabilities [member]
|
member [default] |
IFRS 7.6Disclosure
|
Financial liabilities at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Financial liabilities at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Financial liabilities outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
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 eDisclosure
|
Financial liabilities at fair value through profit or loss, designated upon initial recognition
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Total financial liabilities at fair value through profit or loss
|
X instant, credit |
IFRS 7.8 eDisclosure
|
Financial liabilities at amortised cost
|
X instant, credit |
Effective 2013-01-01 IFRS 7.8 gDisclosure, Expiry date 2013-01-01 IFRS 7.8 fDisclosure
|
Total financial liabilities
|
X instant, credit |
IFRS 7.25Disclosure
|
Financial liabilities, at fair value
|
X instant, credit |
IFRS 7.25Disclosure
|
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 aDisclosure
|
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 bDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
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 dDisclosure
|
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 dDisclosure
|
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 aDisclosure
|
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 bDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
Increase (decrease) in fair value of financial assets related credit derivatives or similar instruments
|
X duration |
Effective 2013-01-01 IFRS 7.9 dDisclosure
|
Accumulated increase (decrease) in fair value of financial assets related credit derivatives or similar instruments
|
X instant |
Effective 2013-01-01 IFRS 7.9 dDisclosure
|
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 |
Expiry date 2013-01-01 IFRS 7.10 aDisclosure, Effective 2013-01-01 IFRS 7.10A aDisclosure
|
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
|
X instant, credit |
Effective 2013-01-01 IFRS 7.10A aDisclosure, IFRS 7.10 aDisclosure
|
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of
obligation
|
X instant |
Effective 2013-01-01 IFRS 7.10A bDisclosure, IFRS 7.10 bDisclosure
|
Transfers of cumulative gain (loss) within equity
|
X duration |
Effective 2013-01-01 IFRS 7.10 cDisclosure
|
Description of reasons for transfers of cumulative gain (loss) within equity
|
text |
Effective 2013-01-01 IFRS 7.10 cDisclosure
|
Amount presented in other comprehensive income realised at derecognition
|
X duration |
Effective 2013-01-01 IFRS 7.10 dDisclosure
|
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 aDisclosure
|
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 bDisclosure
|
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 cDisclosure
|
Description of investments in equity designated as measured at fair through other comprehensive income
|
text |
Effective 2013-01-01 IFRS 7.11A aDisclosure
|
Description of reason for using presentation alternative
|
text |
Effective 2013-01-01 IFRS 7.11A bDisclosure
|
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 cDisclosure
|
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 cDisclosure
|
Investments in equity instruments measured at fair value through other comprehensive income [axis]
|
axis |
IFRS 7.11A cDisclosure
|
Investments in equity instruments measured at fair value through other comprehensive income [member]
|
member [default] |
IFRS 7.11A cDisclosure
|
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 cDisclosure
|
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 dDisclosure
|
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 dDisclosure
|
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 eDisclosure
|
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 aDisclosure
|
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 bDisclosure
|
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 cDisclosure
|
Reclassification out of financial assets at fair value through profit or loss
|
X duration, credit |
Expiry date 2013-01-01 IFRS 7.12Disclosure, Expiry date 2013-01-01 IFRS 7.12A aDisclosure
|
Reclassification into financial assets at fair value through profit or loss
|
X duration, debit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification out of available-for-sale financial assets
|
X duration, credit |
Expiry date 2013-01-01 IFRS 7.12A aDisclosure, Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification into available-for-sale financial assets
|
X duration, debit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification out of held-to-maturity investments
|
X duration, credit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification into held-to-maturity investments
|
X duration, debit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification out of loans and receivables
|
X duration, credit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
Reclassification into loans and receivables
|
X duration, debit |
Expiry date 2013-01-01 IFRS 7.12Disclosure
|
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 bDisclosure
|
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 bDisclosure
|
Financial assets reclassified out of available-for-sale financial assets, carrying amount
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.12A bDisclosure
|
Financial assets reclassified out of available-for-sale financial assets, at fair value
|
X instant, debit |
Expiry date 2013-01-01 IFRS 7.12A bDisclosure
|
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 cDisclosure
|
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 dDisclosure
|
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 dDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
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 fDisclosure
|
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 fDisclosure
|
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
|
X.XX |
Expiry date 2013-01-01 IFRS 7.12A fDisclosure
|
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 fDisclosure
|
Description of date of reclassification of financial assets due to change in business model
|
text |
Effective 2013-01-01 IFRS 7.12B aDisclosure
|
Explanation of change in business model for managing financial assets
|
text |
Effective 2013-01-01 IFRS 7.12B bDisclosure
|
Description of effect of changing business model for managing financial assets on financial statements
|
text |
Effective 2013-01-01 IFRS 7.12B bDisclosure
|
Reclassification of financial assets out of measured at amortised cost into measured at fair value
|
X duration |
Effective 2013-01-01 IFRS 7.12B cDisclosure
|
Reclassification of financial assets out of measured at fair value into measured at amortised cost
|
X duration |
Effective 2013-01-01 IFRS 7.12B cDisclosure
|
Effective interest rate determined on date of reclassification
|
X.XX |
Effective 2013-01-01 IFRS 7.12C aDisclosure
|
Interest income (expense) recognised for assets reclassified into measured at amortised cost
|
X duration, credit |
Effective 2013-01-01 IFRS 7.12C bDisclosure
|
Fair value of financial assets reclassified as measured at amortised cost
|
X instant, debit |
Effective 2013-01-01 IFRS 7.12D aDisclosure
|
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 bDisclosure
|
Financial assets pledged as collateral for liabilities or contingent liabilities
|
X instant, debit |
IFRS 7.14 aDisclosure
|
Description of term and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
|
text |
IFRS 7.14 bDisclosure
|
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 aDisclosure
|
Collateral sold or repledged in absence of default by owner of collateral, at fair value
|
X instant, debit |
IFRS 7.15 bDisclosure
|
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
|
text |
IFRS 7.15 bDisclosure
|
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 cDisclosure
|
Description of compound financial instruments with multiple embedded derivatives
|
text |
IFRS 7.17Disclosure
|
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
|
text |
IFRS 7.18 aDisclosure
|
Loans payable in default
|
X instant, credit |
IFRS 7.18 bDisclosure
|
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised
for issue
|
text |
IFRS 7.18 cDisclosure
|
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 7.19Disclosure
|
Loans payable in breach which permitted lender to demand accelerated repayment
|
X instant, credit |
IFRS 7.19Disclosure
|
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 7.19Disclosure
|
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 bDisclosure, 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 IFRS 7.20 a (ii)Disclosure, Expiry date 2013-01-01 IAS 1.92Disclosure
|
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 bDisclosure
|
Interest expense for financial liabilities not at fair value through profit or loss
|
X duration, debit |
IFRS 7.20 bDisclosure
|
Interest income for financial assets measured at amortised cost
|
X duration, credit |
Effective 2013-01-01 IFRS 7.20 bDisclosure
|
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 dDisclosure
|
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 7.20ADisclosure
|
Losses arising from derecognition of financial assets measured at amortised cost
|
(X) duration, debit |
Effective 2013-01-01 IFRS 7.20ADisclosure
|
Net gain (loss) arising from derecognition of financial assets measured at amortised cost
|
X duration, credit |
IAS 1.82 aaDisclosure
|
Description of reason for derecognition of financial assets measured at amortised cost
|
text |
Effective 2013-01-01 IFRS 7.20ADisclosure
|
Disclosure of hedge accounting [text block]
|
text block |
IFRS 7.22Disclosure
|
Disclosure of detailed information about hedges [text block]
|
text block |
IFRS 7.22Disclosure
|
Disclosure of detailed information about hedges [abstract]
|
||
Disclosure of detailed information about hedges [table]
|
table |
IFRS 7.22Disclosure
|
Types of hedges [axis]
|
axis |
IFRS 7.22Disclosure
|
Hedges [member]
|
member [default] |
IFRS 7.22Disclosure
|
Fair value hedges [member]
|
member |
IAS 39.86 aDisclosure
|
Cash flow hedges [member]
|
member |
IAS 39.86 bDisclosure
|
Hedges of net investment in foreign operations [member]
|
member |
IAS 39.86 cDisclosure
|
Disclosure of detailed information about hedges [line items]
|
line items | |
Description of type of hedge
|
text |
IFRS 7.22 aDisclosure
|
Description of financial instruments designated as hedging instruments
|
text |
IFRS 7.22 bDisclosure
|
Financial instruments designated as hedging instruments, at fair value
|
X instant |
IFRS 7.22 bDisclosure
|
Description of nature of risks being hedged
|
text |
IFRS 7.22 cDisclosure
|
Description of periods when cash flows expected to occur
|
text |
IFRS 7.23 aDisclosure
|
Description of periods when cash flows affect profit or loss
|
text |
IFRS 7.23 aDisclosure
|
Description of forecast transactions for which hedge accounting previously used but transaction is no longer expected to occur
|
text |
IFRS 7.23 bDisclosure
|
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 bDisclosure
|
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations
|
X duration, credit |
IFRS 7.24 cDisclosure
|
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 7.30Disclosure
|
Description of information where fair value disclosures not required
|
text |
IFRS 7.30 aDisclosure
|
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
|
text |
IFRS 7.30 bDisclosure
|
Information about market for financial instruments
|
text |
IFRS 7.30 cDisclosure
|
Information about whether and how entity intends to dispose of financial instruments
|
text |
IFRS 7.30 dDisclosure
|
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
|
text |
IFRS 7.30 eDisclosure
|
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
|
X instant |
IFRS 7.30 eDisclosure
|
Gain (loss) recognised on financial instruments whose fair value previously could not be reliably measured
|
X duration, credit |
IFRS 7.30 eDisclosure
|
Disclosure of nature and extent of risks arising from financial instruments [text block]
|
text block |
IFRS 7.31Disclosure
|
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 7.33Disclosure, IFRS 7.34Disclosure
|
Types of risks [axis]
|
axis |
IFRS 7.34Disclosure, IFRS 7.33Disclosure
|
Risks [member]
|
member [default] |
IFRS 7.33Disclosure, IFRS 7.34Disclosure
|
Credit risk [member]
|
member |
IFRS 7.32Example
|
Liquidity risk [member]
|
member |
IFRS 7.32Example
|
Market risk [member]
|
member |
IFRS 7.32Example
|
Currency risk [member]
|
member |
IFRS 7 - Defined termsDisclosure
|
Interest rate risk [member]
|
member |
IFRS 7 - Defined termsDisclosure
|
Other price risk [member]
|
member |
IFRS 7 - Defined termsDisclosure
|
Equity price risk [member]
|
member |
IFRS 7.IG32Example
|
Commodity price risk [member]
|
member |
IFRS 7.IG32Example
|
Prepayment risk [member]
|
member |
IFRS 7.IG32Example
|
Residual value risk [member]
|
member |
IFRS 7.IG32Example
|
Disclosure of nature and extent of risks arising from financial instruments [line items]
|
line items | |
Description of exposure to risk
|
text |
IFRS 7.33 aDisclosure
|
Description of objectives, policies and processes for managing risk
|
text |
IFRS 7.33 bDisclosure
|
Methods used to measure risk
|
text |
IFRS 7.33 bDisclosure
|
Description of changes in exposure to risk
|
text |
IFRS 7.33 cDisclosure
|
Description of changes in objectives, policies and processes for managing risk
|
text |
IFRS 7.33 cDisclosure
|
Description of changes in methods used to measure risk
|
text |
IFRS 7.33 cDisclosure
|
Summary quantitative data about entity's exposure to risk [text block]
|
text block |
IFRS 7.34 aDisclosure
|
Description of concentrations of risk
|
text |
IFRS 7.34 cDisclosure
|
Description of how management determines concentrations
|
text |
IFRS 7.B8 aDisclosure
|
Description of shared characteristic for concentration
|
text |
IFRS 7.B8 bDisclosure
|
Risk exposure associated with instruments sharing characteristic
|
X instant |
IFRS 7.B8 cDisclosure
|
Additional information about entity exposure to risk
|
text |
IFRS 7.35Disclosure
|
Sensitivity analysis for types of market risk [text block]
|
text block |
IFRS 7.40 aDisclosure
|
Disclosure of financial assets that are either past due or impaired [text block]
|
text block |
IFRS 7.37Disclosure
|
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 7.37Disclosure
|
Classes of financial assets [axis]
|
axis |
IFRS 7.6Disclosure
|
Financial assets [member]
|
member [default] |
IFRS 7.6Disclosure, IAS 36.127Example
|
Financial assets at amortised cost [member]
|
member |
IFRS 7.B2 aDisclosure
|
Mortgages [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Consumer loans [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Financial assets at fair value [member]
|
member |
IFRS 7.B2 aDisclosure
|
Trading securities [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Derivatives [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Equity investments [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample,
|
Financial assets outside scope of IFRS 7 [member]
|
member |
IFRS 7.B2 bDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than three months [member]
|
member |
IFRS 7.IG28 aExample
|
Not later than one month [member]
|
member |
IFRS 7.B11 aExample, Effective 2011-07-01 IFRS 7.B35 aExample
|
Later than one month and not later than three months [member]
|
member |
IFRS 7.B11 bExample, Effective 2011-07-01 IFRS 7.B35 bExample
|
Later than three months and not later than one year [member]
|
member |
IFRS 7.B11 cExample
|
Later than three months and not later than six months [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 cExample, IFRS 7.IG28 bExample
|
Later than six months and not later than one year [member]
|
member |
IFRS 7.IG28 cExample, Effective 2011-07-01 IFRS 7.B35 dExample
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than one year and not later than three years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 eExample
|
Later than three years and not later than five years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 fExample
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
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 aDisclosure
|
Financial assets that are past due but not impaired
|
X instant, debit |
IFRS 7.37 aDisclosure
|
Analysis of financial assets that are individually determined to be impaired [text block]
|
text block |
IFRS 7.37 bDisclosure
|
Financial assets that are individually determined to be impaired, carrying amount before impairment loss
|
X instant, debit |
IFRS 7.IG29 aExample
|
Financial assets that are individually determined to be impaired, impairment loss
|
X instant, credit |
IFRS 7.IG29 bExample
|
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
|
text |
IFRS 7.IG29 cExample
|
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
|
X instant, debit |
IFRS 7.IG29 cExample
|
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
|
text |
IFRS 7.38 aDisclosure
|
Assets obtained by taking possession of collateral or calling on other credit enhancements
|
X instant, debit |
IFRS 7.38 aDisclosure
|
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 bDisclosure
|
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
|
text block |
IFRS 7.39 aDisclosure
|
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
|
||
Disclosure of maturity analysis for non-derivative financial liabilities [table]
|
table |
IFRS 7.39 aDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than three months [member]
|
member |
IFRS 7.IG28 aExample
|
Not later than one month [member]
|
member |
IFRS 7.B11 aExample, Effective 2011-07-01 IFRS 7.B35 aExample
|
Later than one month and not later than three months [member]
|
member |
IFRS 7.B11 bExample, Effective 2011-07-01 IFRS 7.B35 bExample
|
Later than three months and not later than one year [member]
|
member |
IFRS 7.B11 cExample
|
Later than three months and not later than six months [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 cExample, IFRS 7.IG28 bExample
|
Later than six months and not later than one year [member]
|
member |
IFRS 7.IG28 cExample, Effective 2011-07-01 IFRS 7.B35 dExample
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than one year and not later than three years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 eExample
|
Later than three years and not later than five years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 fExample
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
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 aDisclosure
|
Gross finance lease obligations
|
X instant, credit |
IFRS 7.B11D aExample
|
Disclosure of maturity analysis for derivative financial liabilities [text block]
|
text block |
IFRS 7.39 bDisclosure
|
Disclosure of maturity analysis for derivative financial liabilities [abstract]
|
||
Disclosure of maturity analysis for derivative financial liabilities [table]
|
table |
IFRS 7.39 bDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than three months [member]
|
member |
IFRS 7.IG28 aExample
|
Not later than one month [member]
|
member |
IFRS 7.B11 aExample, Effective 2011-07-01 IFRS 7.B35 aExample
|
Later than one month and not later than three months [member]
|
member |
IFRS 7.B11 bExample, Effective 2011-07-01 IFRS 7.B35 bExample
|
Later than three months and not later than one year [member]
|
member |
IFRS 7.B11 cExample
|
Later than three months and not later than six months [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 cExample, IFRS 7.IG28 bExample
|
Later than six months and not later than one year [member]
|
member |
IFRS 7.IG28 cExample, Effective 2011-07-01 IFRS 7.B35 dExample
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than one year and not later than three years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 eExample
|
Later than three years and not later than five years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 fExample
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
Disclosure of maturity analysis for derivative financial liabilities [line items]
|
line items | |
Derivative financial liabilities, undiscounted cash flows
|
X instant, credit |
IFRS 7.39 bDisclosure
|
Prices specified in forward agreements to purchase financial assets for cash
|
X instant, credit |
IFRS 7.B11D bExample
|
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
|
X instant, credit |
IFRS 7.B11D cExample
|
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
|
X instant, credit |
IFRS 7.B11D dExample
|
Gross loan commitments
|
X instant, credit |
IFRS 7.B11D eExample
|
Disclosure of how entity manages liquidity risk [text block]
|
text block |
IFRS 7.39 cDisclosure
|
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.B11EDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than three months [member]
|
member |
IFRS 7.IG28 aExample
|
Not later than one month [member]
|
member |
IFRS 7.B11 aExample, Effective 2011-07-01 IFRS 7.B35 aExample
|
Later than one month and not later than three months [member]
|
member |
IFRS 7.B11 bExample, Effective 2011-07-01 IFRS 7.B35 bExample
|
Later than three months and not later than one year [member]
|
member |
IFRS 7.B11 cExample
|
Later than three months and not later than six months [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 cExample, IFRS 7.IG28 bExample
|
Later than six months and not later than one year [member]
|
member |
IFRS 7.IG28 cExample, Effective 2011-07-01 IFRS 7.B35 dExample
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than one year and not later than three years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 eExample
|
Later than three years and not later than five years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 fExample
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
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.B11EDisclosure
|
Description of methods and assumptions used in preparing sensitivity analysis
|
text |
IFRS 7.40 bDisclosure
|
Description of changes in methods and assumptions used in preparing sensitivity analysis
|
text |
IFRS 7.40 cDisclosure
|
Description of reason for change in methods and assumptions used in preparing sensitivity analysis
|
text |
IFRS 7.40 cDisclosure
|
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between
risk variables
|
text |
IFRS 7.41 aDisclosure
|
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 bDisclosure
|
Description of fact and reason why sensitivity analysis are unrepresentative
|
text |
IFRS 7.42Disclosure
|
Disclosure of transfers of financial assets [text block]
|
text block |
Effective 2011-07-01 IFRS 7 - Transfers of financial assetsDisclosure
|
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
|
text block |
Effective 2011-07-01 IFRS 7.42DDisclosure, Expiry date 2011-07-01 IFRS 7.13Disclosure
|
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 7.42DDisclosure, Expiry date 2011-07-01 IFRS 7.13Disclosure
|
Transferred financial assets that are not derecognised in their entirety [axis]
|
axis |
Effective 2011-07-01 IFRS 7.42DDisclosure, Expiry date 2011-07-01 IFRS 7.13Disclosure
|
Transferred financial assets that are not derecognised in their entirety [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.42DDisclosure, Expiry date 2011-07-01 IFRS 7.13Disclosure
|
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 |
Effective 2011-07-01 IFRS 7.42D aDisclosure, Expiry date 2011-07-01 IFRS 7.13 aDisclosure
|
Description of nature of risks and rewards of ownership to which entity is exposed
|
text |
Effective 2011-07-01 IFRS 7.42D bDisclosure, Expiry date 2011-07-01 IFRS 7.13 bDisclosure
|
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 cDisclosure
|
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 dDisclosure
|
Fair value of associated financial liabilities
|
(X) instant, credit |
Effective 2011-07-01 IFRS 7.42D dDisclosure
|
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 dDisclosure
|
Assets that entity continues to recognise
|
X instant, debit |
Effective 2011-07-01 IFRS 7.42D eDisclosure, Expiry date 2011-07-01 IFRS 7.13 cDisclosure
|
Associated liabilities that entity continues to recognise
|
X instant, credit |
Expiry date 2011-07-01 IFRS 7.13 cDisclosure, Effective 2011-07-01 IFRS 7.42D eDisclosure
|
Original assets before transfer
|
X instant, debit |
Effective 2011-07-01 IFRS 7.42D fDisclosure
|
Assets that entity continues to recognise to extent of continuing involvement
|
X instant, debit |
Effective 2011-07-01 IFRS 7.42D fDisclosure, Expiry date 2011-07-01 IFRS 7.13 dDisclosure
|
Associated liabilities that entity continues to recognise to extent of continuing involvement
|
X instant, credit |
Expiry date 2011-07-01 IFRS 7.13 dDisclosure, Effective 2011-07-01 IFRS 7.42D fDisclosure
|
Disclosure of continuing involvement in derecognised financial assets [text block]
|
text block |
Effective 2011-07-01 IFRS 7.42EDisclosure, Effective 2011-07-01 IFRS 7.42GDisclosure
|
Disclosure of continuing involvement in derecognised financial assets [abstract]
|
||
Disclosure of continuing involvement in derecognised financial assets [table]
|
table |
Effective 2011-07-01 IFRS 7.42GDisclosure, Effective 2011-07-01 IFRS 7.42EDisclosure
|
Continuing involvement in derecognised financial assets by type of instrument [axis]
|
axis |
Effective 2011-07-01 IFRS 7.B33Example
|
Types of instrument [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B33Example
|
Written put options [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Purchased call options [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Guarantees [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
Continuing involvement in derecognised financial assets by type of transfer [axis]
|
axis |
Effective 2011-07-01 IFRS 7.B33Example
|
Types of transfer [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B33Example
|
Securities lending [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample, Effective 2011-07-01 IFRS 7.B33Example
|
Factoring of receivables [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
Securitisations [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
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 aDisclosure
|
Recognised liabilities representing continuing involvement in derecognised financial assets
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42E aDisclosure
|
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial
assets
|
text |
Effective 2011-07-01 IFRS 7.42E aDisclosure
|
Fair value of assets representing continuing involvement in derecognised financial assets
|
X instant, debit |
Effective 2011-07-01 IFRS 7.42E bDisclosure
|
Fair value of liabilities representing continuing involvement in derecognised financial assets
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42E bDisclosure
|
Maximum exposure to loss from continuing involvement
|
X instant |
Effective 2011-07-01 IFRS 7.42E cDisclosure
|
|
text |
Effective 2011-07-01 IFRS 7.42E cDisclosure
|
Undiscounted cash outflow required to repurchase derecognised financial assets
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42E dDisclosure
|
Amounts payable to transferee in respect of transferred assets
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42E dDisclosure
|
Qualitative information about continuing involvement in derecognised financial assets
|
text |
Effective 2011-07-01 IFRS 7.42E fDisclosure
|
Gain (loss) of derecognised financial assets at date of transfer
|
X duration, credit |
Effective 2011-07-01 IFRS 7.42G aDisclosure
|
Income from continuing involvement in derecognised financial assets
|
X duration, credit |
Effective 2011-07-01 IFRS 7.42G bDisclosure
|
Income from continuing involvement in derecognised financial assets cumulatively recognised
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42G bDisclosure
|
Expense from continuing involvement in derecognised financial assets
|
X duration, debit |
Effective 2011-07-01 IFRS 7.42G bDisclosure
|
Expense from continuing involvement in derecognised financial assets cumulatively recognised
|
X instant, debit |
Effective 2011-07-01 IFRS 7.42G bDisclosure
|
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 eDisclosure
|
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 eDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than three months [member]
|
member |
IFRS 7.IG28 aExample
|
Not later than one month [member]
|
member |
IFRS 7.B11 aExample, Effective 2011-07-01 IFRS 7.B35 aExample
|
Later than one month and not later than three months [member]
|
member |
IFRS 7.B11 bExample, Effective 2011-07-01 IFRS 7.B35 bExample
|
Later than three months and not later than one year [member]
|
member |
IFRS 7.B11 cExample
|
Later than three months and not later than six months [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 cExample, IFRS 7.IG28 bExample
|
Later than six months and not later than one year [member]
|
member |
IFRS 7.IG28 cExample, Effective 2011-07-01 IFRS 7.B35 dExample
|
Later than one year [member]
|
member |
IFRS 7.IG28 dExample, IAS 1.61 bDisclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than one year and not later than three years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 eExample
|
Later than three years and not later than five years [member]
|
member |
Effective 2011-07-01 IFRS 7.B35 fExample
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
Continuing involvement in derecognised financial assets by type of instrument [axis]
|
axis |
Effective 2011-07-01 IFRS 7.B33Example
|
Types of instrument [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B33Example
|
Written put options [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Purchased call options [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample
|
Guarantees [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
Continuing involvement in derecognised financial assets by type of transfer [axis]
|
axis |
Effective 2011-07-01 IFRS 7.B33Example
|
Types of transfer [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B33Example
|
Securities lending [member]
|
member |
Effective 2011-07-01 IFRS 7.IG40BExample, Effective 2011-07-01 IFRS 7.B33Example
|
Factoring of receivables [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
Securitisations [member]
|
member |
Effective 2011-07-01 IFRS 7.B33Example
|
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 dDisclosure
|
Amounts payable to transferee in respect of transferred assets
|
X instant, credit |
Effective 2011-07-01 IFRS 7.42E dDisclosure
|
Explanation of first-time adoption of IFRS 9
|
text |
Effective 2013-01-01 IFRS 7.44JDisclosure
|
[823180] Notes - Intangible assets
|
||
Disclosure of intangible assets [text block]
|
text block |
IAS 38 - DisclosureDisclosure
|
Disclosure of detailed information about intangible assets [text block]
|
text block |
IAS 38.118Disclosure
|
Disclosure of detailed information about intangible assets [abstract]
|
||
Disclosure of detailed information about intangible assets [table]
|
table |
IAS 38.118Disclosure
|
Classes of intangible assets other than goodwill [axis]
|
axis |
IAS 38.118Disclosure
|
Intangible assets other than goodwill [member]
|
member [default] |
IAS 38.118Disclosure, IAS 36.127Example
|
Brand names [member]
|
member |
IAS 38.119 aCommon practice
|
Intangible exploration and evaluation assets [member]
|
member |
IFRS 6.25Disclosure
|
Intangible exploration and evaluation assets, internally generated [member]
|
member |
IFRS 6.25Disclosure
|
Intangible exploration and evaluation assets, not internally generated [member]
|
member |
IFRS 6.25Disclosure
|
Mastheads and publishing titles [member]
|
member |
IAS 38.119 bCommon practice
|
Computer software [member]
|
member |
IAS 38.119 cCommon practice
|
Computer software, internally generated [member]
|
member |
IAS 38.119 cCommon practice
|
Computer software, not internally generated [member]
|
member |
IAS 38.119 cCommon practice
|
Licences and franchises [member]
|
member |
IAS 38.119 dCommon practice
|
Licences and franchises, internally generated [member]
|
member |
IAS 38.119 dCommon practice
|
Licences and franchises, not internally generated [member]
|
member |
IAS 38.119 dCommon practice
|
Copyrights, patents and other industrial property rights, service and operating rights [member]
|
member |
IAS 38.119 eCommon practice
|
Copyrights, patents and other industrial property rights, service and operating rights, internally generated [member]
|
member |
IAS 38.119 eCommon practice
|
Copyrights, patents and other industrial property rights, service and operating rights, not internally generated [member]
|
member |
IAS 38.119 eCommon practice
|
Recipes, formulae, models, designs and prototypes [member]
|
member |
IAS 38.119 fCommon practice
|
Recipes, formulae, models, designs and prototypes, internally generated [member]
|
member |
IAS 38.119 fCommon practice
|
Recipes, formulae, models, designs and prototypes, not internally generated [member]
|
member |
IAS 38.119 fCommon practice
|
Intangible assets under development [member]
|
member |
IAS 38.119 gCommon practice
|
Other intangible assets [member]
|
member |
IAS 38.119Common practice
|
Other intangible assets, internally generated [member]
|
member |
IAS 38.119Common practice
|
Other intangible assets, not internally generated [member]
|
member |
IAS 38.119Common practice
|
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
axis |
IAS 41.54 fDisclosure, IFRS 3.B67 dDisclosure, IAS 38.118 eDisclosure, IAS 41.50Disclosure, IAS 16.73 eDisclosure, IAS 40.76Disclosure, IAS 40.79 cDisclosure, IAS 40.79 dDisclosure, IAS 16.73 dDisclosure, IAS 38.118 cDisclosure
|
Carrying amount [member]
|
member [default] |
IAS 38.118 eDisclosure, IAS 16.73 eDisclosure, IFRS 3.B67 dDisclosure, IAS 41.50Disclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Gross carrying amount [member]
|
member |
IAS 40.76 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure
|
Accumulated depreciation, amortisation and impairment [member]
|
member |
IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure, IAS 38.118 cDisclosure, IFRS 3.B67 dDisclosure
|
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 dDisclosure
|
Amortisation method, intangible assets other than goodwill
|
text |
IAS 38.118 bDisclosure
|
Useful lives or amortisation rates, intangible assets other than goodwill
|
text |
IAS 38.118 aDisclosure
|
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 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
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 eDisclosure
|
Intangible assets other than goodwill at end of period
|
X instant, debit |
IAS 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
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 bDisclosure
|
Description and carrying amount of intangible assets with indefinite useful life
|
text |
IAS 38.122 aDisclosure
|
Description, carrying amount and remaining amortisation period of intangible assets material to entity
|
text |
IAS 38.122 bDisclosure
|
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 dDisclosure
|
Intangible assets pledged as security for liabilities
|
X instant, debit |
IAS 38.122 dDisclosure
|
Contractual commitments for acquisition of intangible assets
|
X instant, credit |
IAS 38.122 eDisclosure
|
Description of fully amortised intangible assets
|
text |
IAS 38.128 aExample
|
Description of significant intangible assets controlled by entity but not recognised
|
text |
IAS 38.128 bExample
|
Explanation of restrictions on distribution of revaluation surplus for intangible assets
|
text |
IAS 38.124 bDisclosure
|
Description of methods and assumptions applied for estimating fair value of revalued intangible assets
|
text |
|
Research and development expense
|
X duration, debit |
IAS 38.126Disclosure
|
[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 - DisclosureDisclosure
|
Gains (losses) on initial recognition of biological assets for current period
|
X duration, credit |
IAS 41.40Disclosure
|
Gains (losses) on change in fair value estimates of biological assets for current period
|
X duration, credit |
IAS 41.40Disclosure
|
Description of biological assets
|
text |
IAS 41.41Disclosure
|
Description of nature of activities of biological assets
|
text |
IAS 41.46 aDisclosure
|
Description of non-financial measures or estimates of biological assets
|
text |
IAS 41.46 bDisclosure
|
Description of methods and assumptions applied in determining fair value of biological assets
|
text |
|
Description of fair value less estimated point-of-sale costs of agricultural produce harvested during period
|
text |
|
Biological assets whose title is restricted
|
X instant, debit |
IAS 41.49 aDisclosure
|
Biological assets pledged as security for liabilities
|
X instant, debit |
IAS 41.49 aDisclosure
|
Commitments for development or acquisition of biological assets
|
X instant, credit |
IAS 41.49 bDisclosure
|
Description of financial risk management related to agricultural activity
|
text |
IAS 41.49 cDisclosure
|
Disclosure of reconciliation of changes in biological assets [text block]
|
text block |
IAS 41.50Disclosure
|
Disclosure of reconciliation of changes in biological assets [abstract]
|
||
Disclosure of reconciliation of changes in biological assets [table]
|
table |
IAS 41.50Disclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At cost [member]
|
member |
IAS 40.32ADisclosure, IAS 41.50Disclosure, IAS 41.55Disclosure
|
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
axis |
IAS 41.54 fDisclosure, IFRS 3.B67 dDisclosure, IAS 38.118 eDisclosure, IAS 41.50Disclosure, IAS 16.73 eDisclosure, IAS 40.76Disclosure, IAS 40.79 cDisclosure, IAS 40.79 dDisclosure, IAS 16.73 dDisclosure, IAS 38.118 cDisclosure
|
Carrying amount [member]
|
member [default] |
IAS 38.118 eDisclosure, IAS 16.73 eDisclosure, IFRS 3.B67 dDisclosure, IAS 41.50Disclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Gross carrying amount [member]
|
member |
IAS 40.76 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure
|
Accumulated depreciation, amortisation and impairment [member]
|
member |
IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure, IAS 38.118 cDisclosure, IFRS 3.B67 dDisclosure
|
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 41.50Disclosure, IAS 1.54 fDisclosure
|
Changes in biological assets [abstract]
|
||
Additions other than through business combinations, biological assets
|
X duration, debit |
IAS 41.50 bDisclosure
|
Acquisitions through business combinations, biological assets
|
X duration, debit |
IAS 41.50 eDisclosure
|
Increase (decrease) through net exchange differences, biological assets
|
X duration, debit |
IAS 41.50 fDisclosure
|
Depreciation, biological assets
|
(X) duration |
IAS 41.55 cDisclosure
|
Impairment loss recognised in profit or loss, biological assets
|
(X) duration |
IAS 41.55 aDisclosure
|
Reversal of impairment loss recognised in profit or loss, biological assets
|
X duration |
IAS 41.55 bDisclosure
|
Gains (losses) on fair value adjustment, biological assets [abstract]
|
||
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
|
X duration |
IAS 41.51Example, IAS 41 - Example 1 XYZ Dairy LtdExample
|
Gains (losses) on fair value adjustment attributable to price changes, biological assets
|
X duration |
IAS 41.51Example, IAS 41 - Example 1 XYZ Dairy LtdExample
|
Total gains (losses) on fair value adjustment, biological assets
|
X duration |
IAS 41.50 aDisclosure
|
Increase (decrease) through other changes, biological assets
|
X duration, debit |
IAS 41.50 gDisclosure
|
Disposals, biological assets
|
(X) duration, credit |
IAS 41.50 cDisclosure
|
Decrease due to harvest, biological assets
|
(X) duration, credit |
IAS 41.50 dDisclosure
|
Decrease through classified as held for sale, biological assets
|
(X) duration, credit |
IAS 41.50 cDisclosure
|
Total increase (decrease) in biological assets
|
X duration, debit |
IAS 41.50Disclosure
|
Biological assets at end of period
|
X instant, debit |
IAS 41.50Disclosure, IAS 1.54 fDisclosure
|
Description of biological assets where fair value information is unreliable
|
text |
IAS 41.54 aDisclosure
|
Explanation of why fair value cannot be reliably measured for biological assets, at cost
|
text |
IAS 41.54 bDisclosure
|
Range of estimates within which fair value is likely to lie for biological assets, at cost
|
text |
IAS 41.54 cDisclosure
|
Depreciation method, biological assets, at cost
|
text |
IAS 41.54 dDisclosure
|
Useful lives or depreciation rates, biological assets, at cost
|
text |
IAS 41.54 eDisclosure
|
Description of biological assets previously measured at cost
|
text |
IAS 41.56 aDisclosure
|
Explanation of why fair value becomes reliable for biological assets previously measured at cost
|
text |
IAS 41.56 bDisclosure
|
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
|
text |
IAS 41.56 cDisclosure
|
Description of nature and extent of government grants for agricultural activity recognised in financial statements
|
text |
IAS 41.57 aDisclosure
|
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
|
text |
IAS 41.57 bDisclosure
|
Explanation of significant decrease in level of government grants for agricultural activity
|
text |
IAS 41.57 cDisclosure
|
[825100] Notes - Investment property
|
||
Disclosure of investment property [text block]
|
text block |
IAS 40 - DisclosureDisclosure
|
Disclosure of detailed information about investment property [text block]
|
text block |
IAS 40.32ADisclosure
|
Disclosure of detailed information about investment property [abstract]
|
||
Disclosure of detailed information about investment property [table]
|
table |
IAS 40.32ADisclosure
|
Measurement [axis]
|
axis |
IAS 40.32ADisclosure, IAS 41.50Disclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
Aggregated measurement [member]
|
member [default] |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At cost [member]
|
member |
IAS 40.32ADisclosure, IAS 41.50Disclosure, IAS 41.55Disclosure
|
Fair value model [member]
|
member |
IAS 40.32ADisclosure
|
At fair value [member]
|
member |
IAS 41.50Disclosure, IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure
|
At cost within fair value model [member]
|
member |
IAS 40.78Disclosure
|
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
axis |
IAS 41.54 fDisclosure, IFRS 3.B67 dDisclosure, IAS 38.118 eDisclosure, IAS 41.50Disclosure, IAS 16.73 eDisclosure, IAS 40.76Disclosure, IAS 40.79 cDisclosure, IAS 40.79 dDisclosure, IAS 16.73 dDisclosure, IAS 38.118 cDisclosure
|
Carrying amount [member]
|
member [default] |
IAS 38.118 eDisclosure, IAS 16.73 eDisclosure, IFRS 3.B67 dDisclosure, IAS 41.50Disclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Gross carrying amount [member]
|
member |
IAS 40.76 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure
|
Accumulated depreciation, amortisation and impairment [member]
|
member |
IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure, IAS 38.118 cDisclosure, IFRS 3.B67 dDisclosure
|
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 40.76Disclosure, IAS 40.79 dDisclosure, IAS 1.54 bDisclosure
|
Changes in investment property [abstract]
|
||
Additions, investment property [abstract]
|
||
Additions from subsequent expenditure recognised as asset, investment property
|
X duration, debit |
IAS 40.76 aDisclosure, IAS 40.79 d (i)Disclosure
|
Additions from acquisitions, investment property
|
X duration, debit |
IAS 40.79 d (i)Disclosure, IAS 40.76 aDisclosure
|
Total additions other than through business combinations, investment property
|
X duration, debit |
IAS 40.76 aDisclosure, IAS 40.79 d (i)Disclosure
|
Acquisitions through business combinations, investment property
|
X duration, debit |
IAS 40.79 d (ii)Disclosure, IAS 40.76 bDisclosure
|
Increase (decrease) through net exchange differences, investment property
|
X duration, debit |
IAS 40.79 d (vi)Disclosure, IAS 40.76 eDisclosure
|
Depreciation, investment property
|
(X) duration |
IAS 40.79 d (iv)Disclosure, IAS 40.76Disclosure
|
Impairment loss recognised in profit or loss, investment property
|
(X) duration |
IAS 40.76 gDisclosure, IAS 40.79 d (v)Disclosure
|
Reversal of impairment loss recognised in profit or loss, investment property
|
X duration |
IAS 40.76 gDisclosure, IAS 40.79 d (v)Disclosure
|
Gains (losses) on fair value adjustment, investment property
|
X duration |
IAS 40.76 dDisclosure
|
Transfer from (to) inventories and owner occupied property, investment property
|
X duration, debit |
IAS 40.76 fDisclosure, IAS 40.79 d (vii)Disclosure
|
Disposals, investment property
|
(X) duration, credit |
IAS 40.76 cDisclosure, IAS 40.79 d (iii)Disclosure
|
Decrease through classified as held for sale, investment property
|
(X) duration, credit |
IAS 40.79 d (iii)Disclosure, IAS 40.76 cDisclosure
|
Increase (decrease) through other changes, investment property
|
X duration, debit |
IAS 40.79 d (viii)Disclosure, IAS 40.76 gDisclosure
|
Total increase (decrease) in investment property
|
X duration, debit |
IAS 40.79 dDisclosure, IAS 40.76Disclosure
|
Investment property at end of period
|
X instant, debit |
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 1.54 bDisclosure
|
Explanation of whether entity applied fair value model or cost model to measure investment property
|
text |
IAS 40.75 aDisclosure
|
Explanation of circumstances under which operating leases classified as investment property
|
text |
IAS 40.75 bDisclosure
|
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 cDisclosure
|
Description of methods and significant assumptions applied in determining fair value of investment property
|
text |
|
Description of extent to which fair value of investment property is based on valuation by independent valuer
|
text |
IAS 40.75 eDisclosure
|
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 gDisclosure
|
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or
enhancements
|
text |
IAS 40.75 hDisclosure
|
Disclosure of significant adjustments to valuation obtained [text block]
|
text block |
IAS 40.77Disclosure
|
Description of investment property, at cost within fair value model
|
text |
IAS 40.78 aDisclosure
|
Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model
|
text |
IAS 40.78 bDisclosure
|
Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model
|
text |
IAS 40.78 cDisclosure
|
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 aDisclosure
|
Useful lives or depreciation rates, investment property, cost model
|
text |
IAS 40.79 bDisclosure
|
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 - DisclosureDisclosure
|
Description of nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
|
text |
|
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 |
|
Date of end of reporting period of financial statements of subsidiary
|
yyyy-mm-dd |
|
Description of reason why using different reporting date or period for subsidiary
|
text |
|
Description of nature and extent of significant restrictions on transfer of funds to parent
|
text |
|
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 |
|
Gains (losses) recognised when control of subsidiary is lost
|
X duration, credit |
|
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in
former subsidiary
|
X duration, credit |
|
|
text |
|
Description of nature of financial statements
|
text |
IAS 1.51 bDisclosure,
|
Description of reason why consolidated financial statements have not been prepared
|
text |
|
Description of reasons why separate financial statements are prepared if not required by law
|
text |
Effective 2013-01-01 IAS 27.17 aDisclosure, Expiry date 2013-01-01 IAS 27.43 aDisclosure
|
Name of entity whose consolidated financial statements have been produced for public use
|
text |
|
Principal place of business of entity whose consolidated financial statements have been produced for public use
|
text |
Effective 2013-01-01 IAS 27.16 aDisclosure
|
Country of incorporation of entity whose consolidated financial statements have been produced for public use
|
text |
|
Residence of entity whose consolidated financial statements have been produced for public use
|
text |
|
Address where consolidated financial statements are obtainable
|
text |
|
|
text block |
|
|
||
|
table |
|
|
axis |
|
Entity's total for subsidiaries [member]
|
member [default] |
|
Subsidiaries [member]
|
member |
IAS 24.19 cDisclosure,
|
|
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 bDisclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure
|
|
text |
|
Proportion of ownership interest in subsidiary
|
X.XX |
|
|
X.XX |
|
Disclosure of significant investments in jointly controlled entities [text block]
|
text block |
|
Disclosure of significant investments in jointly controlled entities [abstract]
|
||
Disclosure of significant investments in jointly controlled entities [table]
|
table |
|
Significant investments in jointly controlled entities [axis]
|
axis |
|
Entity's total for jointly controlled entities [member]
|
member [default] |
|
Jointly controlled entities [member]
|
member |
|
Disclosure of significant investments in jointly controlled entities [line items]
|
line items | |
Name of jointly controlled entity
|
text |
|
Country of incorporation or residence of jointly controlled entity
|
text |
|
Proportion of ownership interest in jointly controlled entity
|
X.XX |
|
Proportion of voting power held in jointly controlled entity
|
X.XX |
|
Disclosure of joint ventures [text block]
|
text block |
Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure
|
Disclosure of joint ventures [abstract]
|
||
Disclosure of joint ventures [table]
|
table |
Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure
|
Joint ventures [axis]
|
axis |
Effective 2013-01-01 IFRS 12.B4 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
|
Entity's total for joint ventures [member]
|
member [default] |
|
Joint ventures [member]
|
member |
|
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 IFRS 12.21 a (i)Disclosure, Effective 2013-01-01 IAS 27.17 b (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 IFRS 12.21 a (iii)Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)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 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
|
|
text block |
|
|
||
|
table |
|
|
axis |
|
Entity's total for associates [member]
|
member [default] |
|
Associates [member]
|
member |
IAS 24.19 dDisclosure,
|
|
line items | |
Name of associate
|
text |
|
Principal place of business of associate
|
text |
Effective 2013-01-01 IAS 27.17 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure
|
|
text |
|
Proportion of ownership interest in associate
|
X.XX |
|
|
X.XX |
|
Method used to account for investments in subsidiaries
|
text |
|
Method used to account for investments in jointly controlled entities
|
text |
|
Method used to account for investments in joint ventures
|
text |
Effective 2013-01-01 IAS 27.17 cDisclosure, Effective 2013-01-01 IAS 27.16 cDisclosure
|
Method used to account for investments in associates
|
text |
|
Description of identification of financial statements to which separate financial statements relate
|
text |
|
[825500] Notes - Interests in joint ventures
|
||
Disclosure of interests in joint ventures [text block]
|
text block |
|
Contingent liabilities related to joint ventures [abstract]
|
||
Contingent liabilities incurred by venturer in relation to interests in joint ventures
|
X instant, credit |
|
Share of contingent liabilities incurred jointly with other venturers
|
X instant, credit |
|
Share of contingent liabilities of joint ventures themselves
|
X instant, credit |
|
Contingent liabilities for which venturer is contingently liable for liabilities of other venturers
|
X instant, credit |
|
Other contingent liabilities related to joint ventures
|
X instant, credit |
|
Total contingent liabilities related to joint ventures
|
X instant, credit |
|
Capital commitments of venturer in relation to interests in joint ventures
|
X instant, credit |
|
Share of capital commitments incurred jointly with other venturers
|
X instant, credit |
|
Share of capital commitments of joint ventures themselves
|
X instant, credit |
|
Disclosure of interests in significant joint ventures [text block]
|
text block |
|
Disclosure of interests in significant joint ventures [abstract]
|
||
Disclosure of interests in significant joint ventures [table]
|
table |
|
Significant joint ventures [axis]
|
axis |
|
Entity's total for joint ventures [member]
|
member [default] |
|
Joint ventures [member]
|
member |
|
Jointly controlled entities [member]
|
member |
|
Disclosure of interests in significant joint ventures [line items]
|
line items | |
Description of interest in joint venture
|
text |
|
Proportion of ownership interest in jointly controlled entity
|
X.XX |
|
Current assets
|
X instant, debit |
|
Non-current assets
|
X instant, debit |
IAS 1.66Disclosure,
|
Current liabilities
|
X instant, credit |
IAS 1.69Disclosure,
|
Non-current liabilities
|
X instant, credit |
|
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Expenses related to interests in joint ventures
|
X duration, debit |
|
Methods used to recognise interest in jointly controlled entities
|
text |
|
[825600] Notes - Investments in associates
|
||
Disclosure of investment in associates [text block]
|
text block |
|
|
X instant, debit |
|
Description of information of associates [text block]
|
text block |
|
Description of information of associates [abstract]
|
||
Description of information of associates [table]
|
table |
|
Investments in associates [axis]
|
axis |
|
Entity's total for investments in associates [member]
|
|
|
Associates [member]
|
member |
IAS 24.19 dDisclosure,
|
Associates not accounted for using equity method [member]
|
member |
|
Description of information of associates [line items]
|
line items | |
Assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Liabilities
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)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 |
|
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more
than twenty per cent
|
text |
|
Date of end of reporting period of financial statements of associate
|
yyyy-mm-dd |
|
Description of reason why using different reporting date or period for associate
|
text |
|
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 |
|
Unrecognised share of losses of associates
|
X duration, debit |
|
Cumulative unrecognised share of losses of associates
|
X instant, credit |
|
Description of fact that associate is not accounted for using equity method
|
text |
|
Share of contingent liabilities of associates incurred jointly with other investors
|
X instant, credit |
|
Contingent liabilities of associates for which entity is severally liable
|
X instant, credit |
|
Share of profit (loss) of discontinued operations of associates accounted for using equity method
|
X duration, credit |
|
Share of profit (loss) of associates accounted for using equity method
|
X duration, credit |
|
Investments in associates accounted for using equity method
|
X instant, debit |
|
[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 disclosureDisclosure
|
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 |
IAS 12.81 h (i)Disclosure, IFRS 5.33 b (iv)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 cDisclosure
|
Net cash flows from (used in) operating activities, discontinued operations
|
X duration, debit |
IFRS 5.33 cDisclosure
|
Net cash flows from (used in) operating activities
|
X duration |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) investing activities [abstract]
|
||
Net cash flows from (used in) investing activities, continuing operations
|
X duration, debit |
IFRS 5.33 cDisclosure
|
Net cash flows from (used in) investing activities, discontinued operations
|
X duration, debit |
IFRS 5.33 cDisclosure
|
Net cash flows from (used in) investing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Cash flows from (used in) financing activities [abstract]
|
||
Net cash flows from (used in) financing activities, continuing operations
|
X duration, debit |
IFRS 5.33 cDisclosure
|
Net cash flows from (used in) financing activities, discontinued operations
|
X duration, debit |
IFRS 5.33 cDisclosure
|
Net cash flows from (used in) financing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Income from continuing operations attributable to owners of parent
|
X duration, credit |
IFRS 5.33 dDisclosure
|
Income from discontinued operations attributable to owners of parent
|
X duration, credit |
IFRS 5.33 dDisclosure
|
Profit (loss) from continuing operations attributable to non-controlling interests
|
X duration, credit |
IFRS 5 - Example 11Example
|
Profit (loss) from discontinued operations attributable to non-controlling interests
|
X duration, credit |
IFRS 5 - Example 11Example
|
Explanation of nature and adjustments to amounts previously presented in discontinued operations
|
text |
IFRS 5.35Disclosure
|
Description of non-current asset or disposal group held for sale which were sold or reclassified
|
text |
IFRS 5.41 aDisclosure
|
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
|
text |
IFRS 5.41 bDisclosure
|
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 cDisclosure
|
Description of segment in which non-current asset or disposal group held for sale is presented
|
text |
IFRS 5.41 dDisclosure
|
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 5.42Disclosure
|
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 5.42Disclosure
|
Description of changes in plan to sell non-current asset or disposal group held for sale
|
text |
IFRS 5.42Disclosure
|
[826380] Notes - Inventories
|
||
Disclosure of inventories [text block]
|
text block |
IAS 2 - DisclosureDisclosure
|
Description of accounting policy for measuring inventories [text block]
|
text block |
IAS 2.36 aDisclosure
|
Description of inventory cost formulas
|
text |
IAS 2.36 aDisclosure
|
Inventories, at fair value less costs to sell
|
X instant, debit |
IAS 2.36 cDisclosure
|
Inventory write-down
|
X duration, debit |
IAS 2.36 eDisclosure, IAS 1.98 aDisclosure
|
Reversal of inventory write-down
|
X duration, credit |
IAS 2.36 fDisclosure, IAS 1.98 aDisclosure
|
Description of circumstances leading to reversals of inventory write-down
|
text |
IAS 2.36 gDisclosure
|
Cost of inventories recognised as expense during period
|
X duration, debit |
IAS 2.36 dDisclosure
|
Inventories pledged as security for liabilities
|
X instant, debit |
IAS 2.36 hDisclosure
|
[827570] Notes - Other provisions, contingent liabilities and contingent assets
|
||
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
|
text block |
IAS 37 - DisclosureDisclosure
|
Disclosure of other provisions [text block]
|
text block |
IAS 37.84Disclosure
|
Disclosure of other provisions [abstract]
|
||
Disclosure of other provisions [table]
|
table |
IAS 37.84Disclosure
|
Classes of other provisions [axis]
|
axis |
IAS 37.84Disclosure
|
Other provisions [member]
|
member [default] |
IAS 37.84Disclosure
|
Warranty provision [member]
|
member |
IAS 37 - Example 1 WarrantiesDisclosure
|
Restructuring provision [member]
|
member |
IAS 37.70Example
|
Legal proceedings provision [member]
|
member |
IAS 37 - Example 10 A court caseExample
|
Refunds provision [member]
|
member |
IAS 37 - Example 4 Refunds policyExample
|
Onerous contracts provision [member]
|
member |
IAS 37 - Example 8 An onerous contractExample
|
Provision for decommissioning, restoration and rehabilitation costs [member]
|
member |
IAS 37 - D Examples: disclosuresExample
|
Miscellaneous other provisions [member]
|
member |
IAS 37.84Disclosure
|
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 dDisclosure, IAS 37.84 aDisclosure
|
Changes in other provisions [abstract]
|
||
Additional provisions, other provisions
|
X duration, credit |
IAS 37.84 bDisclosure
|
Increase (decrease) in existing provisions, other provisions
|
X duration, credit |
IAS 37.84 bDisclosure
|
Acquisitions through business combinations, other provisions
|
X duration, credit |
IAS 37.84 bDisclosure
|
Provision used, other provisions
|
(X) duration, debit |
IAS 37.84 cDisclosure
|
Unused provision reversed, other provisions
|
(X) duration, debit |
IAS 37.84 dDisclosure
|
Increase through adjustments arising from passage of time, other provisions
|
X duration, credit |
IAS 37.84 eDisclosure
|
Increase (decrease) through change in discount rate, other provisions
|
X duration, credit |
IAS 37.84 eDisclosure
|
Increase (decrease) through net exchange differences, other provisions
|
X duration, credit |
IAS 37.84 bDisclosure
|
Increase (decrease) through transfers and other changes, other provisions
|
X duration, credit |
IAS 37.84 bDisclosure
|
Total increase (decrease) in other provisions
|
X duration, credit |
IAS 37.84Disclosure
|
Other provisions at end of period
|
X instant, credit |
IAS 1.78 dDisclosure, IAS 37.84 aDisclosure
|
Description of nature of obligation, other provisions
|
text |
IAS 37.85 aDisclosure
|
Description of expected timing of outflows, other provisions
|
text |
IAS 37.85 aDisclosure
|
Indication of uncertainties of amount or timing of outflows, other provisions
|
text |
IAS 37.85 bDisclosure
|
Description of major assumptions made concerning future events, other provisions
|
text |
IAS 37.85 bDisclosure
|
Asset recognised for expected reimbursement, other provisions
|
X instant, debit |
IAS 37.85 cDisclosure
|
Expected reimbursement, other provisions
|
X instant, debit |
IAS 37.85 cDisclosure
|
Disclosure of contingent liabilities [text block]
|
text block |
IAS 37.86Disclosure
|
Disclosure of contingent liabilities [abstract]
|
||
Disclosure of contingent liabilities [table]
|
table |
IAS 37.86Disclosure
|
Classes of contingent liabilities [axis]
|
axis |
IFRS 3.B67 cDisclosure, IAS 37.86Disclosure
|
Contingent liabilities [member]
|
member [default] |
IFRS 3.B67 cDisclosure, IAS 37.88Disclosure
|
Warranty contingent liability [member]
|
member |
IAS 37.88Example
|
Restructuring contingent liability [member]
|
member |
IAS 37.88Example
|
Legal proceedings contingent liability [member]
|
member |
IAS 37.88Example
|
Onerous contracts contingent liability [member]
|
member |
IAS 37.88Example
|
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
member |
IAS 37.88Example
|
Contingent liabilities related to joint ventures [member]
|
member |
IAS 37.88Example
|
Share of contingent liabilities of associates [member]
|
member |
IAS 37.88Example
|
Other contingent liabilities [member]
|
member |
IAS 37.88Example
|
Disclosure of contingent liabilities [line items]
|
line items | |
Description of nature of obligation, contingent liabilities
|
text |
IAS 37.86Disclosure
|
Explanation of estimated financial effect of contingent liabilities
|
text |
IAS 37.86 aDisclosure
|
Explanation of possibility of reimbursement, contingent liabilities
|
text |
IAS 37.86 cDisclosure
|
Indication of uncertainties of amount or timing of outflows, contingent liabilities
|
text |
IAS 37.86 bDisclosure
|
Description of nature of contingent assets
|
text |
IAS 37.89Disclosure
|
Explanation of estimated financial effect of contingent assets
|
text |
IAS 37.89Disclosure
|
Information about contingent assets that disclosure is not practicable
|
text |
IAS 37.91Disclosure
|
Information about contingent liabilities that disclosure is not practicable
|
text |
IAS 37.91Disclosure
|
Explanation of reason for non-disclosure of information regarding provision
|
text |
IAS 37.92Disclosure
|
Explanation of reason for non-disclosure of information regarding contingent liability
|
text |
IAS 37.92Disclosure
|
Explanation of reason for non-disclosure of information regarding contingent asset
|
text |
IAS 37.92Disclosure
|
[831110] Notes - Revenue
|
||
Disclosure of revenue [text block]
|
text block |
IAS 18 - DisclosureDisclosure
|
Description of accounting policy for recognition of revenue [text block]
|
text block |
IAS 18.35 aDisclosure
|
[831400] Notes - Government grants
|
||
Disclosure of government grants [text block]
|
text block |
IAS 20 - DisclosureDisclosure
|
Description of accounting policy for government grants [text block]
|
text block |
IAS 20.39 aDisclosure
|
Description of nature and extent of government grants recognised in financial statements
|
text |
IAS 20.39 bDisclosure
|
Indication of other forms of government assistance with direct benefits for entity
|
text |
IAS 20.39 bDisclosure
|
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
|
text |
IAS 20.39 cDisclosure
|
[831710] Notes - Construction contracts
|
||
Disclosure of recognised revenue from construction contracts [text block]
|
text block |
IAS 11 - DisclosureDisclosure
|
Revenue from construction contracts
|
X duration, credit |
IFRIC 15.20 bDisclosure, IAS 18.35 bDisclosure, IAS 11.39 aDisclosure
|
Methods used to determine construction contract revenue recognised
|
text |
IFRIC 15.20 aDisclosure, IAS 11.39 bDisclosure
|
Methods used to determine stage of completion of construction in progress
|
text |
IAS 11.39 cDisclosure, IFRIC 15.20 cDisclosure
|
Costs incurred and recognised profits (less recognised losses)
|
X instant |
IAS 11.40 aDisclosure, IFRIC 15.21 aDisclosure
|
Advances received for contracts in progress
|
X instant, credit |
IFRIC 15.21 bDisclosure, IAS 11.40 bDisclosure
|
Retention for contracts in progress
|
X instant, debit |
IAS 11.40 cDisclosure
|
Gross amount due from customers for contract work as asset
|
X instant, debit |
IAS 11.42 aDisclosure
|
Gross amount due to customers for contract work as liability
|
X instant, credit |
IAS 11.42 bDisclosure
|
[832410] Notes - Impairment of assets
|
||
Disclosure of impairment of assets [text block]
|
text block |
IAS 36 - DisclosureDisclosure
|
Disclosure of impairment loss and reversal of impairment loss [text block]
|
text block |
IAS 36.126Disclosure
|
Disclosure of impairment loss and reversal of impairment loss [abstract]
|
||
Disclosure of impairment loss and reversal of impairment loss [table]
|
table |
IAS 36.126Disclosure
|
Classes of assets [axis]
|
axis |
IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Assets [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Property, plant and equipment [member]
|
member |
IAS 17.31 aDisclosure, IAS 36.127Example, IAS 16.73Disclosure
|
Intangible assets other than goodwill [member]
|
member |
IAS 38.118Disclosure, IAS 36.127Example
|
Financial assets [member]
|
member |
IFRS 7.6Disclosure, IAS 36.127Example
|
Goodwill [member]
|
member |
IAS 36.127Example
|
Other impaired assets [member]
|
member |
IAS 36.127Example
|
Disclosure of impairment loss and reversal of impairment loss [line items]
|
line items | |
Impairment loss recognised in profit or loss
|
X duration, debit |
IAS 36.129 aDisclosure, IAS 36.126 aDisclosure
|
Reversal of impairment loss recognised in profit or loss
|
X duration, credit |
IAS 36.129 bDisclosure, IAS 36.126 bDisclosure
|
Impairment loss recognised in other comprehensive income
|
X duration, debit |
IAS 36.129 aDisclosure, IAS 36.126 cDisclosure
|
Reversal of impairment loss recognised in other comprehensive income
|
X duration, credit |
IAS 36.126 dDisclosure, IAS 36.129 bDisclosure
|
Disclosure of information for each material impairment loss recognised or reversed for individual asset or cash-generating
unit [text block]
|
text block |
IAS 36.130Disclosure
|
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 36.130Disclosure
|
Individual assets or cash-generating units [axis]
|
axis |
IAS 36.130Disclosure
|
Entity's total for individual assets or cash-generating units [member]
|
member [default] |
IAS 36.130Disclosure
|
Individual assets or cash-generating units [member]
|
member |
IAS 36.130Disclosure
|
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 aDisclosure, IAS 36.131 bDisclosure
|
Impairment loss
|
X duration, debit |
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
|
Reversal of impairment loss
|
X duration, credit |
IAS 36.130 bDisclosure, 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
|
|
text |
IAS 36.130 eDisclosure
|
|
text |
IAS 36.130 fDisclosure
|
Description of discount rates used in current estimate of value in use
|
text |
IAS 36.130 gDisclosure
|
Description of discount rates used in previous estimate of value in use
|
text |
IAS 36.130 gDisclosure
|
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 36.130Disclosure
|
Entity's total for individual assets or cash-generating units [member]
|
member [default] |
IAS 36.130Disclosure
|
Individual assets or cash-generating units [member]
|
member |
IAS 36.130Disclosure
|
Classes of assets [axis]
|
axis |
IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Assets [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Property, plant and equipment [member]
|
member |
IAS 17.31 aDisclosure, IAS 36.127Example, IAS 16.73Disclosure
|
Intangible assets other than goodwill [member]
|
member |
IAS 38.118Disclosure, IAS 36.127Example
|
Financial assets [member]
|
member |
IFRS 7.6Disclosure, IAS 36.127Example
|
Goodwill [member]
|
member |
IAS 36.127Example
|
Other impaired assets [member]
|
member |
IAS 36.127Example
|
Operating segments [axis]
|
axis |
IAS 36.130 d (ii)Disclosure, IFRS 8.23Disclosure
|
Entity's total for operating segments [member]
|
member [default] |
IFRS 8.28Disclosure
|
Reportable segments [member]
|
member |
IFRS 8.23Disclosure
|
Disclosure of impairment loss recognised or reversed [line items]
|
line items | |
Impairment loss
|
X duration, debit |
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
|
Reversal of impairment loss
|
X duration, credit |
IAS 36.130 bDisclosure, 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 aDisclosure, IAS 36.131 bDisclosure
|
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
|
text |
IAS 36.131 aDisclosure
|
Unallocated goodwill
|
X instant, debit |
IAS 36.133Disclosure
|
Explanation of goodwill not allocated to cash-generating unit
|
text |
IAS 36.133Disclosure
|
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
|
text |
IAS 36.135Disclosure
|
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated
to recoverable amounts is significant
|
text |
IAS 36.135Disclosure
|
Disclosure of information for cash-generating units [text block]
|
text block |
IAS 36.134Disclosure
|
Disclosure of information for cash-generating units [abstract]
|
||
Disclosure of information for cash-generating units [table]
|
table |
IAS 36.134Disclosure
|
Cash-generating units [axis]
|
axis |
IAS 36.134Disclosure
|
Entity's total for cash-generating units [member]
|
member [default] |
IAS 36.135Disclosure, IAS 36.134Disclosure
|
Cash-generating units [member]
|
member |
IAS 36.134Disclosure
|
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant
[member]
|
member |
IAS 36.135Disclosure
|
Disclosure of information for cash-generating units [line items]
|
line items | |
Goodwill
|
X instant, debit |
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 36.135 aDisclosure, IAS 1.54 cDisclosure
|
Intangible assets other than goodwill
|
X instant, debit |
IAS 36.134 bDisclosure, IAS 1.54 cDisclosure, IAS 36.135 bDisclosure, IAS 38.118 eDisclosure
|
Recoverable amount of unit or group of units
|
X instant, debit |
Effective 2013-01-01 IAS 36.134 cDisclosure
|
Description of basis on which unit's recoverable amount has been determined
|
text |
IAS 36.134 cDisclosure
|
Description of key assumptions on which management has based cash flow projections
|
text |
|
Description of valuation techniques used to measure fair value less costs of disposal
|
text |
IAS 36.134 eDisclosure
|
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 d (ii)Disclosure, IAS 36.135 dDisclosure, IAS 36.134 e (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 dDisclosure
|
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 dDisclosure
|
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 d (iv)Disclosure, IAS 36.134 e (iv)Disclosure
|
Description of discount rates applied to cash flow projections
|
text |
IAS 36.134 d (v)Disclosure, IAS 36.134 e (v)Disclosure
|
Amount by which unit's recoverable amount exceeds its carrying amount
|
X instant, debit |
IAS 36.134 f (i)Disclosure, IAS 36.135 e (i)Disclosure
|
Explanation of value assigned to key assumption
|
text |
IAS 36.135 e (ii)Disclosure, IAS 36.134 f (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 36.134 f (iii)Disclosure, IAS 36.135 e (iii)Disclosure
|
[832600] Notes - Leases
|
||
Disclosure of leases [text block]
|
text block |
IAS 17 - Leases in the financial statements of lesseesDisclosure, IAS 17 - Leases in the financial statements of lessorsDisclosure
|
Disclosure of recognised finance lease as assets by lessee [text block]
|
text block |
IAS 17.31 aDisclosure
|
Disclosure of recognised finance lease as assets by lessee [abstract]
|
||
Disclosure of recognised finance lease as assets by lessee [table]
|
table |
IAS 17.31 aDisclosure
|
Classes of assets [axis]
|
axis |
IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Assets [member]
|
member [default] |
IAS 17.31 aDisclosure, IAS 36.126Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
|
Property, plant and equipment [member]
|
member |
IAS 17.31 aDisclosure, IAS 36.127Example, IAS 16.73Disclosure
|
Intangible assets [member]
|
member |
IAS 17.31 aDisclosure
|
Investment property [member]
|
member |
IAS 17.31 aDisclosure, Effective 2013-01-01 IFRS 13.IE60Example
|
Biological assets [member]
|
member |
IAS 17.31 aDisclosure
|
Other assets [member]
|
member |
IAS 17.31 aDisclosure
|
Disclosure of recognised finance lease as assets by lessee [line items]
|
line items | |
Recognised finance lease as assets, gross
|
X instant, debit |
IAS 17.32Disclosure
|
Recognised finance lease as assets, accumulated depreciation and impairment
|
(X) instant, credit |
IAS 17.32Disclosure
|
Net recognised finance lease as assets
|
X instant, debit |
IAS 17.31 aDisclosure
|
Disclosure of finance lease and operating lease by lessee [text block]
|
text block |
IAS 17.31Disclosure, IAS 17.35Disclosure
|
Disclosure of finance lease and operating lease by lessee [abstract]
|
||
Disclosure of finance lease and operating lease by lessee [table]
|
table |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than one year [member]
|
member |
IAS 17.56 a (i)Disclosure, IAS 1.61 aDisclosure, IAS 17.35 a (i)Disclosure, IAS 17.31 b (i)Disclosure, IAS 17.47 a (i)Disclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
Disclosure of finance lease and operating lease by lessee [line items]
|
line items | |
Minimum finance lease payments payable
|
X instant, credit |
IAS 17.31 bDisclosure
|
Minimum finance lease payments payable, at present value
|
X instant, credit |
IAS 17.31 bDisclosure
|
Future finance charge on finance lease
|
X instant, credit |
IAS 17.31 bDisclosure
|
Minimum lease payments payable under non-cancellable operating lease
|
X instant, credit |
IAS 17.35 aDisclosure
|
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 cDisclosure
|
Contingent rents recognised as expense, classified as operating lease
|
X duration, debit |
IAS 17.35 cDisclosure
|
Total contingent rents recognised as expense
|
X duration, debit |
IAS 17.31 cDisclosure, IAS 17.35 cDisclosure
|
Sublease payments recognised as expense
|
X duration, debit |
IAS 17.35 cDisclosure
|
Minimum operating lease payments
|
X duration, debit |
IAS 17.35 cDisclosure
|
Total lease and sublease payments recognised as expense
|
X duration, debit |
IAS 17.35 cDisclosure
|
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as finance lease
|
X instant, debit |
IAS 17.31 dDisclosure
|
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease
|
X instant, debit |
IAS 17.35 bDisclosure
|
Description of material leasing arrangements by lessee classified as finance lease
|
text |
IAS 17.31 eDisclosure
|
Description of material leasing arrangements by lessee classified as operating lease
|
text |
IAS 17.35 dDisclosure
|
Disclosure of finance lease and operating lease by lessor [text block]
|
text block |
IAS 17.56Disclosure, IAS 17.47Disclosure
|
Disclosure of finance lease and operating lease by lessor [abstract]
|
||
Disclosure of finance lease and operating lease by lessor [table]
|
table |
IAS 17.56 aDisclosure, IAS 17.47 aDisclosure
|
Maturity [axis]
|
axis |
IAS 17.31 bDisclosure, IAS 17.35 aDisclosure, Effective 2011-07-01 IFRS 7.42E eDisclosure, IAS 17.56 aDisclosure, IAS 17.47 aDisclosure, IAS 1.61Disclosure, IFRS 7.B11Example
|
Aggregated time bands [member]
|
member [default] |
Effective 2011-07-01 IFRS 7.B35Example, IFRS 7.B11Example, IAS 17.35 aDisclosure, IAS 17.31 bDisclosure, IAS 17.56 aDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure
|
Not later than one year [member]
|
member |
IAS 17.56 a (i)Disclosure, IAS 1.61 aDisclosure, IAS 17.35 a (i)Disclosure, IAS 17.31 b (i)Disclosure, IAS 17.47 a (i)Disclosure
|
Later than one year and not later than five years [member]
|
member |
IAS 17.56 a (ii)Disclosure, IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure
|
Later than five years [member]
|
member |
IAS 17.35 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, Effective 2011-07-01 IFRS 7.B35 gExample, IAS 17.47 a (iii)Disclosure, IAS 17.56 a (iii)Disclosure
|
Disclosure of finance lease and operating lease by lessor [line items]
|
line items | |
Gross investment in finance lease
|
X instant, debit |
IAS 17.47 aDisclosure
|
Unearned finance income on finance lease
|
X instant, debit |
IAS 17.47 bDisclosure
|
Minimum finance lease payments receivable, at present value
|
X instant, debit |
IAS 17.47 aDisclosure
|
Total minimum lease payments receivable under non-cancellable operating lease
|
X instant, debit |
IAS 17.56 aDisclosure
|
Contingent rents recognised as income [abstract]
|
||
Contingent rents recognised as income, classified as finance lease
|
X duration, credit |
IAS 17.47 eDisclosure
|
Contingent rents recognised as income, classified as operating lease
|
X duration, credit |
IAS 17.56 bDisclosure
|
Total contingent rents recognised as income
|
X duration, credit |
IAS 17.47 eDisclosure, IAS 17.56 bDisclosure
|
Explanation of unguaranteed residual values accruing to benefit of lessor
|
text |
IAS 17.47 cDisclosure
|
Accumulated allowance for uncollectible minimum lease payments receivable
|
X instant, credit |
IAS 17.47 dDisclosure
|
Description of material leasing arrangements by lessor classified as finance lease
|
text |
IAS 17.47 fDisclosure
|
Description of material leasing arrangements by lessor classified as operating lease
|
text |
IAS 17.56 cDisclosure
|
[832800] Notes - Transactions involving legal form of lease
|
||
Disclosure of arrangements involving legal form of lease [text block]
|
text block |
SIC 27 - DisclosureDisclosure
|
Disclosure of detailed information about arrangements involving legal form of lease [text block]
|
text block |
SIC 27.10Disclosure
|
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 27.10Disclosure
|
Arrangements involving legal form of lease [axis]
|
axis |
SIC 27.10Disclosure
|
Arrangements involving legal form of lease [member]
|
member [default] |
SIC 27.10Disclosure
|
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 aDisclosure
|
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 bDisclosure
|
Amount recognised as income from arrangement involving legal form of lease
|
X duration, credit |
SIC 27.10 bDisclosure
|
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 bDisclosure
|
[832900] Notes - Service concession arrangements
|
||
Disclosure of service concession arrangements [text block]
|
text block |
SIC 29 - ConsensusDisclosure
|
Disclosure of detailed information about service concession arrangements [text block]
|
text block |
SIC 29.6Disclosure
|
Disclosure of detailed information about service concession arrangements [abstract]
|
||
Disclosure of detailed information about service concession arrangements [table]
|
table |
SIC 29.6Disclosure
|
Service concession arrangements [axis]
|
axis |
SIC 29.6Disclosure
|
Service concession arrangements [member]
|
member [default] |
SIC 29.6Disclosure
|
Disclosure of detailed information about service concession arrangements [line items]
|
line items | |
Description of service concession arrangement
|
text |
SIC 29.6 aDisclosure
|
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future
cash flows
|
text |
SIC 29.6 bDisclosure
|
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 dDisclosure
|
Explanation of how service concession arrangement has been classified
|
text |
SIC 29.6 eDisclosure
|
Revenue recognised on exchanging construction services for financial asset
|
X duration, credit |
SIC 29.6ADisclosure
|
Revenue recognised on exchanging construction services for intangible asset
|
X duration, credit |
SIC 29.6ADisclosure
|
Profit (loss) recognised on exchanging construction services for financial asset
|
X duration, credit |
SIC 29.6ADisclosure
|
Profit (loss) recognised on exchanging construction services for intangible asset
|
X duration, credit |
SIC 29.6ADisclosure
|
[834120] Notes - Share-based payment arrangements
|
||
Disclosure of share-based payment arrangements [text block]
|
text block |
IFRS 2.44Disclosure
|
Disclosure of terms and conditions of share-based payment arrangement [text block]
|
text block |
IFRS 2.45Disclosure
|
Disclosure of terms and conditions of share-based payment arrangement [abstract]
|
||
Disclosure of terms and conditions of share-based payment arrangement [table]
|
table |
IFRS 2.45Disclosure
|
Types of share-based payment arrangements [axis]
|
axis |
IFRS 2.45Disclosure
|
Share-based payment arrangements [member]
|
member [default] |
IFRS 2.45Disclosure
|
Disclosure of terms and conditions of share-based payment arrangement [line items]
|
line items | |
Description of share-based payment arrangement
|
text |
IFRS 2.45 aDisclosure
|
Description of vesting requirements for share-based payment arrangement
|
text |
IFRS 2.45 aDisclosure
|
Description of maximum term of options granted for share-based payment arrangement
|
text |
IFRS 2.45 aDisclosure
|
Description of method of settlement for share-based payment arrangement
|
text |
IFRS 2.45 aDisclosure
|
Date of grant of share-based payment arrangement
|
text |
IFRS 2.IG23Example
|
Number of instruments granted in share-based payment arrangement
|
X.XX |
IFRS 2.IG23Example
|
Disclosure of number and weighted average exercise prices of share options [text block]
|
text block |
IFRS 2.45 bDisclosure
|
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 bDisclosure
|
Groups of share options [axis]
|
axis |
IFRS 2.45 bDisclosure
|
Share options [member]
|
member [default] |
IFRS 2.45 bDisclosure
|
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 bDisclosure
|
Weighted average exercise price of share options in share-based payment arrangement
|
X duration |
IFRS 2.45 bDisclosure, IFRS 2.45 cDisclosure
|
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise
|
X duration |
IFRS 2.45 cDisclosure
|
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
|
text block |
IFRS 2.45 dDisclosure
|
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 dDisclosure
|
Ranges of exercise prices for outstanding share options [axis]
|
axis |
IFRS 2.45 dDisclosure
|
Ranges of exercise prices for outstanding share options [member]
|
member [default] |
IFRS 2.45 dDisclosure
|
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 dDisclosure
|
Weighted average remaining contractual life of outstanding share options
|
X.XX |
IFRS 2.45 dDisclosure
|
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based
payments
|
text |
IFRS 2.46Disclosure
|
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text
block]
|
text block |
IFRS 2.47 aDisclosure
|
Weighted average fair value at measurement date, share options granted
|
X instant, credit |
IFRS 2.47 aDisclosure
|
Information about how fair value was measured, share options granted
|
text |
IFRS 2.47 aDisclosure
|
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 bDisclosure
|
Number of instruments, other equity instruments granted
|
X.XX |
IFRS 2.47 bDisclosure
|
Weighted average fair value at measurement date, other equity instruments granted
|
X instant, credit |
IFRS 2.47 bDisclosure
|
Information how fair value was measured, other equity instruments granted
|
text |
IFRS 2.47 bDisclosure
|
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 cDisclosure
|
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 2.48Disclosure
|
Description of reason why fair value of goods or services received cannot be reliably estimated
|
text |
IFRS 2.49Disclosure
|
Explanation of effect of share-based payments on entity's profit or loss
|
text |
IFRS 2.50Disclosure
|
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 aDisclosure
|
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 aDisclosure
|
Explanation of effect of share-based payments on entity's financial position
|
text |
IFRS 2.50Disclosure
|
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 2.52Disclosure
|
[834480] Notes - Employee benefits
|
||
Disclosure of employee benefits [text block]
|
text block |
IAS 19 - ScopeDisclosure
|
Disclosure of defined benefit plans [text block]
|
text block |
IAS 19.122Disclosure
|
Disclosure of defined benefit plans [abstract]
|
||
Disclosure of defined benefit plans [table]
|
table |
IAS 19.122Disclosure
|
Defined benefit plans [axis]
|
axis |
IAS 19.122Disclosure
|
Defined benefit plans [member]
|
member [default] |
IAS 19.122Disclosure
|
Foreign defined benefit plans [member]
|
member |
IAS 19.122 aExample
|
Domestic defined benefit plans [member]
|
member |
IAS 19.122 aExample
|
Multi-employer defined benefit plans [member]
|
member |
IAS 19.29 bDisclosure
|
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 aDisclosure
|
Description of type of plan
|
text |
IAS 19.120A bDisclosure
|
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 p (i)Disclosure, IAS 19.120A cDisclosure
|
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
|
Increase (decrease) through interest cost, defined benefit obligation, at present value
|
X duration, credit |
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
|
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
|
(X) duration, debit |
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
|
Decrease through benefits paid, defined benefit obligation, at present value
|
(X) duration, debit |
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
|
Increase (decrease) through curtailments, defined benefit obligation, at present value
|
(X) duration, debit |
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
|
Increase (decrease) through net exchange differences, defined benefit obligation, at present value
|
X duration, credit |
IAS 19.120A c (v)Disclosure
|
Total increase (decrease) in defined benefit obligation, at present value
|
X duration, credit |
IAS 19.120A cDisclosure
|
Defined benefit obligation, at present value at end of period
|
X instant, credit |
IAS 19.120A p (i)Disclosure, IAS 19.120A cDisclosure
|
Defined benefit obligation arising from wholly unfunded plans
|
X instant, credit |
IAS 19.120A dDisclosure
|
Defined benefit obligation arising from wholly or partly funded plans
|
X instant, credit |
IAS 19.120A dDisclosure
|
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 fDisclosure, IAS 19.120A p (i)Disclosure, IAS 19.120A eDisclosure
|
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
|
Increase (decrease) through business combinations, plan assets, at fair value
|
X duration, debit |
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
|
Decrease through benefits paid, plan assets, at fair value
|
(X) duration, credit |
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
|
Increase (decrease) through contributions by employer, plan assets, at fair value
|
X duration, debit |
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
|
Increase (decrease) through settlements, plan assets, at fair value
|
(X) duration, credit |
IAS 19.120A e (viii)Disclosure
|
Total increase (decrease) in plan assets, at fair value
|
X duration, debit |
IAS 19.120A eDisclosure
|
Plan assets, at fair value at end of period
|
X instant, debit |
IAS 19.120A fDisclosure, IAS 19.120A p (i)Disclosure, IAS 19.120A eDisclosure
|
Reimbursement rights, at fair value at beginning of period
|
X instant, debit |
IAS 19.120A eDisclosure, 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
|
Increase (decrease) through business combinations, reimbursement rights, at fair value
|
X duration, debit |
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
|
Decrease through benefits paid, reimbursement rights, at fair value
|
(X) duration, credit |
IAS 19.120A e (vi)Disclosure
|
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
|
X duration, debit |
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
|
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
|
X duration, debit |
IAS 19.120A e (iii)Disclosure
|
Increase (decrease) through settlements, reimbursement rights, at fair value
|
(X) duration, credit |
IAS 19.120A e (viii)Disclosure
|
Total increase (decrease) in reimbursement rights, at fair value
|
X duration, debit |
IAS 19.120A eDisclosure
|
Reimbursement rights, at fair value at end of period
|
X instant, debit |
IAS 19.120A eDisclosure, IAS 19.120A f (iv)Disclosure
|
Recognised assets and liabilities of defined benefit plans [abstract]
|
||
Recognised liabilities, defined benefit plan
|
X instant, credit |
IAS 19.120A fDisclosure
|
Recognised assets, defined benefit plan
|
(X) instant, debit |
IAS 19.120A fDisclosure
|
Net liability (asset) of defined benefit plans
|
X instant, credit |
IAS 19.120A fDisclosure
|
Reconciliation of liability (asset) of defined benefit plans [abstract]
|
||
Defined benefit obligation, at present value
|
X instant, credit |
IAS 19.120A p (i)Disclosure, IAS 19.120A cDisclosure
|
Plan assets, at fair value
|
(X) instant, debit |
IAS 19.120A fDisclosure, IAS 19.120A p (i)Disclosure, IAS 19.120A eDisclosure
|
Reimbursement rights, at fair value
|
(X) instant, debit |
IAS 19.120A eDisclosure, IAS 19.120A f (iv)Disclosure
|
Unrecognised actuarial gains (losses)
|
X instant, credit |
IAS 19.120A f (i)Disclosure
|
Unrecognised negative past service cost (past service cost)
|
(X) instant, debit |
IAS 19.120A f (ii)Disclosure
|
Unrecognised assets of defined benefit plans
|
(X) instant, debit |
IAS 19.120A f (iii)Disclosure
|
Other amounts recognised for defined benefit plans
|
X instant, credit |
IAS 19.120A f (v)Disclosure
|
Net liability (asset) of defined benefit plans
|
X instant, credit |
IAS 19.120A fDisclosure
|
Recognised expense of defined benefit plans [abstract]
|
||
Current service cost, defined benefit plan
|
X duration, debit |
IAS 19.120A g (i)Disclosure
|
Interest cost, defined benefit plan
|
X duration, debit |
IAS 19.120A g (ii)Disclosure
|
Expected return on plan assets, defined benefit plan
|
(X) duration, credit |
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
|
Actuarial losses (gains) recognised in profit or loss, defined benefit plan
|
(X) duration, credit |
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
|
Effect of curtailment or settlement recognised in profit or loss, defined benefit plan
|
(X) duration, credit |
IAS 19.120A g (vii)Disclosure
|
Effects of limit in IAS 19 paragraph 58 b
|
(X) duration, credit |
IAS 19.120A g (viii)Disclosure
|
Total post-employment benefit expense, defined benefit plans
|
X duration, debit |
IAS 19.120A gDisclosure
|
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 19.120A h (i)Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
|
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
|
X duration, credit |
IAS 1.91 bDisclosure, IAS 1.7Disclosure, IAS 1.82 gDisclosure, 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 gDisclosure, 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 gDisclosure, IAS 19.120A h (ii)Disclosure
|
Cumulative actuarial gains (losses) recognised in other comprehensive income
|
X instant, credit |
IAS 19.120A iDisclosure
|
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]
|
text block |
IAS 19.120A jDisclosure
|
Equity instruments, amount contributed to fair value of plan assets
|
X instant, debit |
IAS 19.120A jDisclosure
|
Debt instruments, amount contributed to fair value of plan assets
|
X instant, debit |
IAS 19.120A jDisclosure
|
Property, amount contributed to fair value of plan assets
|
X instant, debit |
IAS 19.120A jDisclosure
|
Other assets, amount contributed to fair value of plan assets
|
X instant, debit |
IAS 19.120A jDisclosure
|
Equity instruments, percentage contributed to fair value of plan assets
|
X.XX |
IAS 19.120A jDisclosure
|
Debt instruments, percentage contributed to fair value of plan assets
|
X.XX |
IAS 19.120A jDisclosure
|
Property, percentage contributed to fair value of plan assets
|
X.XX |
IAS 19.120A jDisclosure
|
Other assets, percentage contributed to fair value of plan assets
|
X.XX |
IAS 19.120A jDisclosure
|
Amounts of entity's own financial instruments included in fair value of plan assets
|
X instant, debit |
IAS 19.120A k (i)Disclosure
|
Amounts of property occupied by entity included in fair value of plan assets
|
X instant, debit |
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
|
Description of basis used to determine expected rate of return on assets
|
text |
IAS 19.120A lDisclosure
|
Actual return on plan assets and reimbursement right recognised as asset
|
X duration, debit |
IAS 19.120A mDisclosure
|
Actuarial assumption of discount rates
|
X.XX |
IAS 19.120A n (i)Disclosure
|
Actuarial assumption of expected rates of return on plan assets
|
X.XX |
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
|
Actuarial assumption of expected rates of salary increases
|
X.XX |
IAS 19.120A n (iv)Disclosure
|
Actuarial assumption of medical cost trend rates
|
X.XX |
IAS 19.120A n (v)Disclosure
|
Other material actuarial assumptions
|
X.XX |
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 p (i)Disclosure, IAS 19.120A cDisclosure
|
Plan assets, at fair value
|
X instant, debit |
IAS 19.120A fDisclosure, IAS 19.120A p (i)Disclosure, IAS 19.120A eDisclosure
|
Net surplus (deficit) in plan
|
X instant, debit |
IAS 19.120A p (i)Disclosure
|
Experience adjustments on plan liabilities
|
X duration |
IAS 19.120A p (ii)Disclosure
|
Experience adjustments on plan assets
|
X duration |
IAS 19.120A p (ii)Disclosure
|
Percentage of experience adjustments on plan liabilities
|
X.XX |
IAS 19.120A p (ii)Disclosure
|
Percentage of experience adjustments on plan assets
|
X.XX |
IAS 19.120A p (ii)Disclosure
|
Estimate of contributions expected to be paid to plan
|
X duration, credit |
IAS 19.120A qDisclosure
|
Description of contractual agreement or stated policy for charging net defined benefit cost
|
text |
IAS 19.34B aDisclosure
|
Description of policy for determining contribution of defined benefit plans that share risks between various entities [text
block]
|
text block |
IAS 19.34B bDisclosure
|
Effect of increase of one percentage point, aggregate current service cost and interest cost
|
X duration |
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
|
Effect of increase of one percentage point, accumulated post-employment benefit obligation for medical costs
|
X duration |
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
|
Description of fact that multi-employer plan is defined benefit plan
|
text |
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
|
text |
IAS 19.30 b (ii)Disclosure
|
Description of information about surplus or deficit of multi-employer plan
|
text |
IAS 19.30 c (i)Disclosure
|
Description of basis used to determine surplus or deficit of multi-employer plan
|
text |
IAS 19.30 c (ii)Disclosure
|
Description of implications of surplus or deficit on multi-employer plan for entity
|
text |
IAS 19.30 c (iii)Disclosure
|
Description of nature of obligation, termination benefits contingent liability
|
text |
IAS 19.141Disclosure
|
Description of information about termination benefits for key management personnel
|
text |
IAS 19.143Disclosure
|
Description of nature of termination benefits expense
|
text |
IAS 19.142Disclosure
|
Termination benefits expense
|
X duration, debit |
IAS 19.142Disclosure
|
Expenses recognised on transitional liabilities
|
X duration, debit |
IAS 19.155 b (ii)Disclosure
|
Remaining unrecognised amount of transitional liabilities
|
X instant, credit |
IAS 19.155 b (ii)Disclosure
|
[835110] Notes - Income taxes
|
||
Disclosure of income tax [text block]
|
text block |
IAS 12 - DisclosureDisclosure
|
Major components of tax expense (income) [abstract]
|
||
Current tax expense (income)
|
X duration, debit |
IAS 12.80 aExample
|
Adjustments for current tax of prior period
|
X duration, debit |
IAS 12.80 bExample
|
Other components of current tax expense (income)
|
X duration, debit |
IAS 12.80Common practice
|
Deferred tax expense (income) relating to origination and reversal of temporary differences
|
X duration, debit |
IAS 12.80 cExample
|
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
|
X duration, debit |
IAS 12.80 dExample
|
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 eExample
|
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 fExample
|
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
|
X duration, debit |
IAS 12.80 gExample
|
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
|
X duration, debit |
IAS 12.80 hExample
|
Other components of deferred tax expense (income)
|
X duration, debit |
IAS 12.80Common practice
|
Total tax expense (income)
|
X duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
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 aDisclosure
|
Deferred tax relating to items credited (charged) directly to equity
|
X duration, debit |
IAS 12.81 aDisclosure
|
Aggregate current and deferred tax relating to items credited (charged) directly to equity
|
X duration, debit |
IAS 12.81 aDisclosure
|
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 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to available-for-sale financial assets of other comprehensive income
|
X duration, debit |
Expiry date 2013-01-01 IAS 12.81 abDisclosure, Expiry date 2013-01-01 IAS 1.90Disclosure
|
Income tax relating to cash flow hedges of other comprehensive income
|
X duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to changes in revaluation surplus of other comprehensive income
|
X duration, debit |
IAS 12.81 abDisclosure, IAS 1.90Disclosure
|
Income tax relating to defined benefit plans of other comprehensive income
|
X duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income
|
X duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to investments in equity instruments of other comprehensive income
|
X duration, debit |
Effective 2013-01-01 IAS 1.90Disclosure, Effective 2013-01-01 IAS 12.81 abDisclosure
|
Income tax relating to hedges of net investments in foreign operations of other comprehensive income
|
X duration, debit |
IAS 12.81 abDisclosure, IAS 1.90Disclosure
|
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 1.90Disclosure, Effective 2013-01-01 IAS 12.81 abDisclosure
|
Aggregated income tax relating to components of other comprehensive income
|
X duration, debit |
IAS 1.90Disclosure, IAS 12.81 abDisclosure
|
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
|
X duration, debit |
IAS 1.90Disclosure
|
Tax expense of discontinued operation [abstract]
|
||
Tax expense relating to gain (loss) on discontinuance
|
X duration, debit |
IAS 12.81 h (i)Disclosure, IFRS 5.33 b (iv)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 dDisclosure
|
Description of expiry date of temporary differences, unused tax losses and unused tax credits
|
text |
IAS 12.81 eDisclosure
|
Deductible temporary differences for which no deferred tax asset is recognised
|
X instant |
IAS 12.81 eDisclosure
|
Unused tax losses for which no deferred tax asset recognised
|
X instant |
IAS 12.81 eDisclosure
|
Unused tax credits for which no deferred tax asset recognised
|
X instant |
IAS 12.81 eDisclosure
|
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 fDisclosure
|
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
|
text block |
IAS 12.81 gDisclosure
|
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 gDisclosure
|
Temporary difference, unused tax losses and unused tax credits [axis]
|
axis |
IAS 12.81 gDisclosure
|
Temporary difference, unused tax losses and unused tax credits [member]
|
member [default] |
IAS 12.81 gDisclosure
|
Temporary differences [member]
|
member |
IAS 12.81 gDisclosure
|
Unused tax losses [member]
|
member |
IAS 12.81 gDisclosure
|
Unused tax credits [member]
|
member |
IAS 12.81 gDisclosure
|
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 1.56Disclosure, IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure
|
Deferred tax liabilities
|
X instant, credit |
IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure, IAS 1.56Disclosure
|
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 iDisclosure
|
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
|
X duration, debit |
IAS 12.81 jDisclosure
|
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 kDisclosure
|
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 12.82Disclosure
|
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 12.82Disclosure
|
Description of nature of potential income tax consequences that would result from payment of dividend
|
text |
IAS 12.82ADisclosure
|
Description of amounts of potential income tax consequences practicably determinable
|
text |
IAS 12.82ADisclosure
|
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
|
||
Accounting profit
|
X duration, credit |
IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)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 |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
Reconciliation of average effective tax rate and applicable tax rate [abstract]
|
||
Accounting profit
|
X duration, credit |
IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)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 - DisclosureDisclosure
|
Borrowing costs capitalised
|
X duration, debit |
IAS 23.26 aDisclosure
|
Capitalisation rate of borrowing costs eligible for capitalisation
|
X.XX |
IAS 23.26 bDisclosure
|
[836500] Notes - Insurance contracts
|
||
Disclosure of insurance contracts [text block]
|
text block |
IFRS 4 - DisclosureDisclosure
|
Disclosure of amounts arising from insurance contracts [text block]
|
text block |
IFRS 4.36Disclosure
|
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
|
text block |
IFRS 4.37 aDisclosure
|
Assets arising from insurance contracts
|
X instant, debit |
IFRS 4.37 bDisclosure
|
Assets under insurance contracts and reinsurance contracts issued
|
X instant, debit |
IFRS 4.IG20 bExample
|
Deferred acquisition costs arising from insurance contracts
|
X instant, debit |
IFRS 4.IG39 aExample, IFRS 4.37 eDisclosure, IFRS 4.IG23 aExample
|
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers
|
X instant, debit |
IFRS 4.IG23 bExample
|
Assets under reinsurance ceded
|
X instant, debit |
IFRS 4.IG20 cExample
|
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
|
||
Unearned premiums
|
X instant, credit |
IFRS 4.IG22 aExample
|
Claims reported by policyholders
|
X instant, credit |
IFRS 4.IG22 bExample
|
Claims incurred but not reported
|
X instant, credit |
IFRS 4.IG22 cExample
|
Provisions arising from liability adequacy tests
|
X instant, credit |
IFRS 4.IG22 dExample
|
Provisions for future non-participating benefits
|
X instant, credit |
IFRS 4.IG22 eExample
|
Liabilities or components of equity relating to discretionary participation features
|
X instant, credit |
IFRS 4.IG22 fExample
|
Receivables and payables related to insurance contracts
|
X instant, credit |
IFRS 4.IG22 gExample
|
Non-insurance assets acquired by exercising rights to recoveries
|
X instant, credit |
IFRS 4.IG22 hExample
|
Other liabilities under insurance contracts and reinsurance contracts issued
|
X instant, credit |
IFRS 4.IG22Example
|
Total liabilities under insurance contracts and reinsurance contracts issued
|
X instant, credit |
IFRS 4.37 bDisclosure, IFRS 4.IG20 aExample, IFRS 4.IG37 aExample, IFRS 4.37 eDisclosure
|
Income arising from insurance contracts
|
X duration, credit |
IFRS 4.37 bDisclosure
|
Expense arising from insurance contracts
|
X duration, debit |
IFRS 4.37 bDisclosure
|
Revenue from insurance contracts issued (without reduction for reinsurance held)
|
X duration, credit |
IFRS 4.IG24 aExample
|
Income from contracts with reinsurers
|
X duration, credit |
IFRS 4.IG24 bExample
|
Expense for policyholder claims and benefits (without reduction for reinsurance held)
|
X duration, debit |
IFRS 4.IG24 cExample
|
Expenses arising from reinsurance held
|
X duration, debit |
IFRS 4.IG24 dExample
|
Cash flows from (used in) insurance contracts
|
X duration, debit |
IFRS 4.37 bDisclosure
|
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 cDisclosure
|
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
|
text |
IFRS 4.37 dDisclosure
|
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 bDisclosure, IFRS 4.IG20 aExample, IFRS 4.IG37 aExample, IFRS 4.37 eDisclosure
|
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 bExample
|
Cash paid, liabilities under insurance contracts and reinsurance contracts issued
|
(X) duration, debit |
IFRS 4.IG37 cExample
|
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued
|
X duration, credit |
IFRS 4.IG37 dExample
|
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued
|
X duration, credit |
IFRS 4.IG37 eExample
|
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued
|
X duration, credit |
IFRS 4.IG37 fExample
|
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued
|
X duration, credit |
IFRS 4.IG37Example
|
Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
|
X duration, credit |
IFRS 4.IG37Example
|
Liabilities under insurance contracts and reinsurance contracts issued at end of period
|
X instant, credit |
IFRS 4.37 bDisclosure, IFRS 4.IG20 aExample, IFRS 4.IG37 aExample, IFRS 4.37 eDisclosure
|
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 aExample, IFRS 4.37 eDisclosure, IFRS 4.IG23 aExample
|
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 bExample
|
Amortisation, deferred acquisition costs arising from insurance contracts
|
(X) duration, credit |
IFRS 4.IG39 cExample
|
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
|
(X) duration, credit |
IFRS 4.IG39 dExample
|
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts
|
X duration, debit |
IFRS 4.IG39 eExample
|
Total increase (decrease) in deferred acquisition costs arising from insurance contracts
|
X duration, debit |
IFRS 4.IG39Example
|
Deferred acquisition costs arising from insurance contracts at end of period
|
X instant, debit |
IFRS 4.IG39 aExample, IFRS 4.37 eDisclosure, IFRS 4.IG23 aExample
|
Reconciliation of changes in reinsurance assets [abstract]
|
||
Reinsurance assets at beginning of period
|
X instant, debit |
IFRS 4.37 eDisclosure
|
Changes in reinsurance assets [abstract]
|
||
Total increase (decrease) in reinsurance assets
|
X duration, debit |
IFRS 4.IG37Example
|
Reinsurance assets at end of period
|
X instant, debit |
IFRS 4.37 eDisclosure
|
Disclosure of nature and extent of risks arising from insurance contracts [text block]
|
text block |
IFRS 4.38Disclosure
|
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to
manage those risks
|
text |
IFRS 4.39 aDisclosure
|
Disclosure of insurance risk [text block]
|
text block |
IFRS 4.39 cDisclosure
|
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 aDisclosure
|
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have
material effect
|
text |
IFRS 4.39A bDisclosure
|
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 dDisclosure
|
Disclosure of liquidity risk of insurance contracts [text block]
|
text block |
IFRS 4.39 dDisclosure
|
Disclosure of market risk of insurance contracts [text block]
|
text block |
IFRS 4.39 dDisclosure
|
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
|
text |
IFRS 4.39 eDisclosure
|
[838000] Notes - Earnings per share
|
||
Disclosure of earnings per share [text block]
|
text block |
IAS 33 - DisclosureDisclosure
|
Basic earnings per share [abstract]
|
||
Basic earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Basic earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total basic earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings per share [abstract]
|
||
Diluted earnings (loss) per share from continuing operations
|
X.XX |
IAS 33.66Disclosure
|
Diluted earnings (loss) per share from discontinued operations
|
X.XX |
IAS 33.68Disclosure
|
Total diluted earnings (loss) per share
|
X.XX |
IAS 33.66Disclosure
|
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 aDisclosure
|
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity
|
X duration, credit |
IAS 33.70 aDisclosure
|
Profit (loss), attributable to ordinary equity holders of parent entity
|
X duration, credit |
IAS 33.70 aDisclosure
|
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects
|
X duration, credit |
IAS 33.70 aDisclosure
|
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects
|
X duration, credit |
IAS 33.70 aDisclosure
|
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects
|
X duration, credit |
IAS 33.70 aDisclosure
|
Weighted average shares and adjusted weighted average shares [abstract]
|
||
Weighted average number of shares
|
shares |
IAS 33.70 bDisclosure
|
Adjusted weighted average number of shares
|
shares |
IAS 33.70 bDisclosure
|
Explanation of adjustments of numerator to calculate basic earnings per share
|
text |
IAS 33.70 aDisclosure
|
Explanation of adjustments of denominator to calculate basic earnings per share
|
text |
IAS 33.70 bDisclosure
|
Explanation of adjustments of numerator to calculate diluted earnings per share
|
text |
IAS 33.70 aDisclosure
|
Explanation of adjustments of denominator to calculate diluted earnings per share
|
text |
IAS 33.70 bDisclosure
|
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
|
text |
IAS 33.70 cDisclosure
|
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
|
text |
IAS 33.70 dDisclosure
|
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
|
text |
IAS 33.70 dDisclosure
|
[842000] Notes - Effects of changes in foreign exchange rates
|
||
Disclosure of effect of changes in foreign exchange rates [text block]
|
text block |
IAS 21 - DisclosureDisclosure
|
Description of functional currency
|
text |
IAS 21.57 cDisclosure, IAS 21.53Disclosure
|
Description of presentation currency
|
text |
IAS 21.53Disclosure, IAS 1.51 dDisclosure
|
Description of reason why presentation currency is different from functional currency
|
text |
IAS 21.53Disclosure
|
Description of reason for change in functional currency
|
text |
IAS 21.54Disclosure
|
Description of currency in which supplementary information is displayed
|
text |
IAS 21.57 bDisclosure
|
Description of methods of translation used to determine supplementary information
|
text |
IAS 21.57 cDisclosure
|
Foreign exchange gain (loss)
|
X duration, credit |
IAS 21.52 aDisclosure, IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
|
Reserve of exchange differences on translation
|
X instant, credit |
IAS 21.52 bDisclosure
|
[851100] Notes - Cash flow statement
|
||
Disclosure of cash flow statement [text block]
|
text block |
IAS 7 - Presentation of a statement of cash flowsDisclosure
|
Consideration paid (received)
|
X duration, credit |
IAS 7.40 aDisclosure
|
Portion of consideration paid (received) consisting of cash and cash equivalents
|
X duration, credit |
IAS 7.40 bDisclosure
|
Cash and cash equivalents in subsidiary or businesses acquired or disposed
|
X instant, debit |
IAS 7.40 cDisclosure
|
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
|
X instant, debit |
IAS 7.40 dDisclosure
|
Liabilities in subsidiary or businesses acquired or disposed
|
X instant, credit |
IAS 7.40 dDisclosure
|
Description of accounting policy to determine components of cash and cash equivalents [text block]
|
text block |
IAS 7.46Disclosure
|
Cash and cash equivalents if different from statement of financial position [abstract]
|
||
Cash and cash equivalents
|
X instant, debit |
IAS 1.54 iDisclosure, IAS 7.45Disclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure
|
Bank overdrafts
|
(X) instant, credit |
IAS 7.45Common practice
|
Cash and cash equivalents classified as part of disposal group held for sale
|
X instant, debit |
IAS 7.45Common practice
|
Other differences to cash and cash equivalents in statement of cash flows
|
(X) instant, credit |
IAS 7.45Common practice
|
Total cash and cash equivalents if different from statement of financial position
|
X instant, debit |
IAS 7.45Common practice
|
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
|
text |
IAS 7.43Disclosure
|
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
|
text |
IAS 7.44 aDisclosure
|
Description of acquisition of entity by means of equity issue
|
text |
IAS 7.44 bDisclosure
|
Description of conversion of debt to equity
|
text |
IAS 7.44 cDisclosure
|
Cash and cash equivalents held by entity unavailable for use by group
|
X instant, debit |
IAS 7.48Disclosure
|
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by
group
|
text |
IAS 7.48Disclosure
|
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
|
text block |
IAS 7.50Example
|
Undrawn borrowing facilities
|
X instant, credit |
IAS 7.50 aExample
|
Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as operating activities
|
X duration, debit |
IAS 7.50 bExample
|
Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as investing activities
|
X duration, debit |
IAS 7.50 bExample
|
Cash flows from (used in) activities related to joint ventures, proportionate consolidation, classified as financing activities
|
X duration, debit |
IAS 7.50 bExample
|
Cash flows from (used in) increases in operating capacity
|
X duration, debit |
IAS 7.50 cExample
|
Cash flows from (used in) maintaining operating capacity
|
X duration, debit |
IAS 7.50 cExample
|
Income taxes paid (refund) [abstract]
|
||
Income taxes paid (refund), classified as operating activities
|
X duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Income taxes paid (refund), classified as investing activities
|
X duration, credit |
IAS 7.35Disclosure, IAS 7.14 fExample
|
Income taxes paid (refund), classified as financing activities
|
X duration, credit |
IAS 7.14 fExample, IAS 7.35Disclosure
|
Total income taxes paid (refund)
|
X duration, credit |
IAS 7.35Disclosure
|
[861000] Notes - Analysis of other comprehensive income by item
|
||
Disclosure of analysis of other comprehensive income by item [text block]
|
text block |
IAS 1.106ADisclosure
|
Disclosure of analysis of other comprehensive income by item [abstract]
|
||
Disclosure of analysis of other comprehensive income by item [table]
|
table |
IAS 1.106ADisclosure
|
Components of equity [axis]
|
axis |
IAS 1.106Disclosure
|
Equity [member]
|
member [default] |
IAS 1.106Disclosure
|
Equity attributable to owners of parent [member]
|
member |
IAS 1.106Disclosure
|
Issued capital [member]
|
member |
IAS 1.106Disclosure
|
Share premium [member]
|
member |
IAS 1.106Disclosure
|
Treasury shares [member]
|
member |
IAS 1.106Disclosure
|
Other equity interest [member]
|
member |
IAS 1.106Disclosure
|
Other reserves [member]
|
member |
IAS 1.106Disclosure, IAS 1.79 bDisclosure
|
Revaluation surplus [member]
|
member |
IAS 1.108Example, IAS 16.39Disclosure, IFRS 1.IG10Disclosure
|
Reserve of exchange differences on translation [member]
|
member |
IAS 21.52 bDisclosure, IAS 1.108Example
|
Reserve of cash flow hedges [member]
|
member |
IAS 1.108Example
|
Reserve of hedges of net investment in foreign operations [member]
|
member |
IAS 1.108Example
|
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
member |
Expiry date 2013-01-01 IAS 1.108Example
|
Reserve of share-based payments [member]
|
member |
IAS 1.108Example
|
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
member |
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
|
Reserve of gains and losses from investments in equity instruments [member]
|
member |
IAS 1.108Example
|
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
member |
Effective 2013-01-01 IAS 1.108Example
|
Reserve for catastrophe [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve for equalisation [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve of discretionary participation features [member]
|
member |
IFRS 4.IG22 fDisclosure
|
Retained earnings [member]
|
member |
IAS 1.108Example, IAS 1.106Disclosure
|
Non-controlling interests [member]
|
member |
IAS 1.106Disclosure
|
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 1.91 aDisclosure, IAS 1.82 gDisclosure, IAS 1.7Disclosure
|
Other comprehensive income, net of tax, available-for-sale financial assets
|
X duration, credit |
Expiry date 2013-01-01 IAS 1.91 aDisclosure, Expiry date 2013-01-01 IAS 1.7Disclosure, Expiry date 2013-01-01 IAS 1.82 gDisclosure
|
Other comprehensive income, net of tax, cash flow hedges
|
X duration, credit |
IAS 1.7Disclosure, IAS 1.91 aDisclosure, IAS 1.82 gDisclosure
|
Other comprehensive income, net of tax, hedges of net investments in foreign operations
|
X duration, credit |
IAS 39.102 aDisclosure, IAS 1.91 aDisclosure, IAS 1.82 gDisclosure
|
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
|
X duration, credit |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Other comprehensive income, net of tax, gains (losses) on revaluation
|
X duration, credit |
IAS 1.7Disclosure, IAS 1.82 gDisclosure, IAS 1.91 aDisclosure
|
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 19.120A h (i)Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
|
Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b
|
X duration, credit |
IAS 1.82 gDisclosure, IAS 19.120A h (ii)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 |
IAS 1.82 gDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
|
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
X duration, credit |
IAS 1.82 hDisclosure, IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B16 cDisclosure
|
[861200] Notes - Share capital, reserves and other equity interest
|
||
Disclosure of share capital, reserves and other equity interest [text block]
|
text block |
IAS 1.79Disclosure
|
Disclosure of classes of share capital [text block]
|
text block |
IAS 1.79 aDisclosure
|
Disclosure of classes of share capital [abstract]
|
||
Disclosure of classes of share capital [table]
|
table |
IAS 1.79 aDisclosure
|
Classes of share capital [axis]
|
axis |
IAS 1.79 aDisclosure
|
Share capital [member]
|
member [default] |
IAS 1.79 aDisclosure
|
Disclosure of classes of share capital [line items]
|
line items | |
Number of shares authorised
|
shares |
IAS 1.79 a (i)Disclosure
|
Number of shares issued and fully paid
|
shares |
IAS 1.79 a (ii)Disclosure
|
Number of shares issued but not fully paid
|
shares |
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
|
shares |
IAS 1.79 a (iv)Disclosure
|
Changes in number of shares outstanding [abstract]
|
||
Total increase (decrease) in number of shares outstanding
|
shares |
IAS 1.79 a (iv)Disclosure
|
Number of shares outstanding at end of period
|
shares |
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
|
shares |
IAS 1.79 a (vi)Disclosure
|
Number of shares reserved for issue under options and contracts for sale of shares
|
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 bDisclosure
|
Disclosure of reserves within equity [abstract]
|
||
Disclosure of reserves within equity [table]
|
table |
IAS 1.79 bDisclosure
|
Reserves within equity [axis]
|
axis |
IAS 1.79 bDisclosure
|
Other reserves [member]
|
member [default] |
IAS 1.106Disclosure, IAS 1.79 bDisclosure
|
Revaluation surplus [member]
|
member |
IAS 1.108Example, IAS 16.39Disclosure, IFRS 1.IG10Disclosure
|
Reserve of exchange differences on translation [member]
|
member |
IAS 21.52 bDisclosure, IAS 1.108Example
|
Reserve of cash flow hedges [member]
|
member |
IAS 1.108Example
|
Reserve of hedges of net investment in foreign operations [member]
|
member |
IAS 1.108Example
|
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
member |
Expiry date 2013-01-01 IAS 1.108Example
|
Reserve of share-based payments [member]
|
member |
IAS 1.108Example
|
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
member |
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
|
Reserve of gains and losses from investments in equity instruments [member]
|
member |
IAS 1.108Example
|
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
member |
Effective 2013-01-01 IAS 1.108Example
|
Reserve for catastrophe [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve for equalisation [member]
|
member |
IFRS 4.IG58Disclosure
|
Reserve of discretionary participation features [member]
|
member |
IFRS 4.IG22 fDisclosure
|
Disclosure of reserves within equity [line items]
|
line items | |
Description of nature and purpose of reserves within equity
|
text |
IAS 1.79 bDisclosure
|
Description of other equity interest
|
text |
IAS 1.80Disclosure
|
Summary quantitative data about puttable financial instruments classified as equity instruments
|
text |
IAS 1.136A aDisclosure
|
Information about objectives policies and processes for managing entity's obligation to repurchase or redeem puttable financial
instruments
|
text |
IAS 1.136A bDisclosure
|
Expected cash outflow on redemption or repurchase of puttable financial instruments
|
X duration, credit |
IAS 1.136A cDisclosure
|
Information about how expected cash outflow on redemption or repurchase was determined
|
text |
IAS 1.136A dDisclosure
|
[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
|
||
Disclosure of interest in funds [text block]
|
text block |
IFRIC 5 - ConsensusDisclosure
|
Description of nature of interest in funds
|
text |
IFRIC 5.11Disclosure
|
Description of restrictions on access to assets in funds
|
text |
IFRIC 5.11Disclosure
|
[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 - DisclosureDisclosure
|
Transfer between financial liabilities and equity attributable to change in redemption prohibition
|
X duration |
IFRIC 2.13Disclosure
|
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption
prohibition
|
text |
IFRIC 2.13Disclosure
|
[871100] Notes - Operating segments
|
||
Disclosure of entity's operating segments [text block]
|
text block |
IFRS 8 - DisclosureDisclosure
|
Description of factors used to identify entity's reportable segments
|
text |
IFRS 8.22 aDisclosure
|
Description of types of products and services from which each reportable segment derives its revenues
|
text |
IFRS 8.22 bDisclosure
|
Description of sources of revenue for all other segments
|
text |
IFRS 8.16Disclosure
|
Description of basis of accounting for transactions between reportable segments
|
text |
IFRS 8.27 aDisclosure
|
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 bDisclosure
|
Description of nature of differences between measurements of reportable segments' assets and entity's assets
|
text |
IFRS 8.27 cDisclosure
|
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
|
text |
IFRS 8.27 dDisclosure
|
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 eDisclosure
|
Description of nature and effect of any asymmetrical allocations to reportable segments
|
text |
IFRS 8.27 fDisclosure
|
Disclosure of operating segments [text block]
|
text block |
IFRS 8.23Disclosure
|
Disclosure of operating segments [abstract]
|
||
Disclosure of operating segments [table]
|
table |
IFRS 8.23Disclosure
|
Operating segments [axis]
|
axis |
IAS 36.130 d (ii)Disclosure, IFRS 8.23Disclosure
|
Entity's total for operating segments [member]
|
member [default] |
IFRS 8.28Disclosure
|
Operating segments [member]
|
member |
IFRS 8.28Disclosure
|
Reportable segments [member]
|
member |
IFRS 8.23Disclosure
|
All other segments [member]
|
member |
IFRS 8.16Disclosure
|
Material reconciling items [member]
|
member |
IFRS 8.28Disclosure
|
Elimination of intersegment amounts [member]
|
member |
IFRS 8.IG4Example
|
Unallocated amounts [member]
|
member |
IFRS 8.IG4Example
|
Disclosure of operating segments [line items]
|
line items | |
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Revenues from transactions with other operating segments of same entity
|
X duration, credit |
IFRS 8.23 bDisclosure
|
Total revenues from external customers and transactions with other operating segments of same entity
|
X duration, credit |
IFRS 8.IG4Example
|
Interest income
|
X duration, credit |
IFRS 8.28 eDisclosure, IAS 18.35 b (iii)Disclosure, IFRS 8.23 cDisclosure, Effective 2013-01-01 IFRS 12.B13 eDisclosure
|
Interest expense
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 dDisclosure, Effective 2013-01-01 IFRS 12.B13 fDisclosure
|
Interest income (expense)
|
X duration, credit |
IFRS 8.23Disclosure, IFRS 8.28 eDisclosure
|
Depreciation and amortisation expense
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IAS 1.99Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure
|
Other material items of income (expense)
|
X duration, credit |
IFRS 8.28 eDisclosure, IFRS 8.23 fDisclosure
|
Entity's interest in profit or loss of associates and joint venturers accounted for by equity method
|
X duration, credit |
IFRS 8.28 eDisclosure, IFRS 8.23 gDisclosure
|
Tax expense (income), continuing operations
|
X duration, debit |
IFRS 8.23 hDisclosure, IAS 12.79Disclosure, IAS 12.81 c (i)Disclosure, IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure
|
Other material non-cash items
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.23 iDisclosure
|
Profit (loss) before tax
|
X duration, credit |
IAS 1.103Example, IFRS 8.23Example, IFRS 8.28 bExample, IAS 1.102Example
|
Profit (loss) from continuing operations
|
X duration, credit |
IFRS 8.28 bDisclosure, IAS 1.82 fDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure
|
Profit (loss)
|
X duration, credit |
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure,
|
Assets
|
X instant, debit |
IFRS 8.23Disclosure,
|
Investments accounted for using equity method
|
X instant, debit |
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, Effective 2013-01-01 IFRS 12.B16Disclosure
|
Additions to non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and
rights arising under insurance contracts
|
X duration, debit |
IFRS 8.28 eDisclosure, IFRS 8.24 bDisclosure
|
Liabilities
|
X instant, credit |
IFRS 8.23Disclosure, IAS 1.55Disclosure,
|
Impairment loss recognised in profit or loss
|
X duration, debit |
IAS 36.129 aDisclosure, IAS 36.126 aDisclosure
|
Reversal of impairment loss recognised in profit or loss
|
X duration, credit |
IAS 36.129 bDisclosure, IAS 36.126 bDisclosure
|
Impairment loss recognised in other comprehensive income
|
X duration, debit |
IAS 36.129 aDisclosure, IAS 36.126 cDisclosure
|
Reversal of impairment loss recognised in other comprehensive income
|
X duration, credit |
IAS 36.126 dDisclosure, IAS 36.129 bDisclosure
|
Net cash flows from (used in) operating activities
|
X duration |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Net cash flows from (used in) investing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Net cash flows from (used in) financing activities
|
X duration, debit |
IAS 7.50 dDisclosure, IAS 7.10Disclosure
|
Description of material reconciling items
|
text |
IFRS 8.28Disclosure
|
Disclosure of products and services [text block]
|
text block |
IFRS 8.32Disclosure
|
Disclosure of products and services [abstract]
|
||
Disclosure of products and services [table]
|
table |
IFRS 8.32Disclosure
|
Products and services [axis]
|
axis |
IFRS 8.32Disclosure
|
Products and services [member]
|
member [default] |
IFRS 8.32Disclosure
|
Disclosure of products and services [line items]
|
line items | |
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Disclosure of geographical areas [text block]
|
text block |
IFRS 8.33Disclosure
|
Disclosure of geographical areas [abstract]
|
||
Disclosure of geographical areas [table]
|
table |
IFRS 8.33Disclosure
|
Geographical areas [axis]
|
axis |
IFRS 8.33Disclosure
|
Geographical areas [member]
|
member [default] |
IFRS 8.33Disclosure
|
Country of domicile [member]
|
member |
IFRS 8.33 bDisclosure, IFRS 8.33 aDisclosure
|
Foreign countries [member]
|
member |
IFRS 8.33 aDisclosure, IFRS 8.33 bDisclosure
|
Disclosure of geographical areas [line items]
|
line items | |
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising
under insurance contracts
|
X instant, debit |
IFRS 8.33 bDisclosure
|
Disclosure of major customers [text block]
|
text block |
IFRS 8.34Disclosure
|
Disclosure of major customers [abstract]
|
||
Disclosure of major customers [table]
|
table |
IFRS 8.34Disclosure
|
Major customers [axis]
|
axis |
IFRS 8.34Disclosure
|
Customers [member]
|
member [default] |
IFRS 8.34Disclosure
|
Government [member]
|
member |
IFRS 8.34Disclosure
|
Disclosure of major customers [line items]
|
line items | |
Revenue
|
X duration, credit |
IFRS 8.32Disclosure, IFRS 8.34Disclosure,
|
Information about major customers
|
text |
IFRS 8.34Disclosure
|
Description of basis for attributing revenues from external customers to individual countries
|
text |
IFRS 8.33 aDisclosure
|
Explanation of interest income reported net of interest expense
|
text |
IFRS 8.23Disclosure
|
Explanation of why revenues from external customers for each product and service, or each group of similar products and services,
are not reported
|
text |
IFRS 8.32Disclosure, IFRS 8.33Disclosure
|
[901000] Axis - Retrospective application and retrospective restatement
|
||
Retrospective application and retrospective restatement [axis]
|
axis |
IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.49 b (i)Disclosure, IAS 8.28 f (i)Disclosure
|
Currently stated [member]
|
member [default] |
IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure
|
Previously stated [member]
|
member |
IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure
|
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
|
member |
IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure
|
Increase (decrease) due to changes in accounting policy [member]
|
member |
IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
|
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
|
member |
IAS 8.28 f (i)Disclosure, IAS 8.28 gDisclosure
|
Increase (decrease) due to voluntary changes in accounting policy [member]
|
member |
IAS 8.29 dDisclosure, IAS 8.29 c (i)Disclosure
|
Increase (decrease) due to corrections of prior period errors [member]
|
member |
IAS 8.49 b (i)Disclosure, IAS 8.49 cDisclosure
|
[901100] Axis - Departure from requirement of IFRS
|
||
Departure from requirement of IFRS [axis]
|
axis |
IAS 1.20 dDisclosure
|
Currently stated [member]
|
member [default] |
IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure
|
Reported if in compliance with requirement of IFRS [member]
|
member |
IAS 1.20 dCommon practice
|
Increase (decrease) due to departure from requirement of IFRS [member]
|
member |
IAS 1.20 dDisclosure
|
[901500] Axis - Creation date
|
||
Creation date [axis]
|
axis |
IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
|
Default financial statements date [member]
|
member [default] |
IAS 8.28 f (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure
|
[903000] Axis - Continuing and discontinued operations
|
||
Continuing and discontinued operations [axis]
|
axis |
IFRS 5 - Presentation and disclosureDisclosure
|
Aggregate continuing and discontinued operations [member]
|
member [default] |
IFRS 5 - Presentation and disclosureDisclosure
|
Continuing operations [member]
|
member |
IFRS 5 - Presentation and disclosureDisclosure
|
Discontinued operations [member]
|
member |
IFRS 5 - Presentation and disclosureDisclosure
|
Disposal groups classified as held for sale [member]
|
member |
IFRS 5 - Presentation and disclosureDisclosure
|
[913000] Axis - Consolidated and separate financial statements
|
||
Consolidated and separate financial statements [axis]
|
axis |
IAS 27.4Disclosure
|
Consolidated [member]
|
member [default] |
|
Separate [member]
|
member |
|
form namespace | to namespace |
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http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_28_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_28_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_31_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_31_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2011-07-25 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2011-03-25 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2011-07-25 |
form role | to role |
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http://xbrl.ifrs.org/role/ifrs/ias_16_2011-03-25_role-822100 | http://xbrl.ifrs.org/role/ifrs/ias_16_2011-07-25_role-822100 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-110000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-110000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-210000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-210000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-220000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-220000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-310000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-310000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-320000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-320000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-410000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-410000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-420000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-420000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-610000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-610000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-800100 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-800100 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-800200 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-800200 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-810000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-810000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-810000a | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-810000a |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-810000b | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-810000b |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-810000c | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-810000c |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-861000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-861000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-861200 | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-861200 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-861200a | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-861200a |
http://xbrl.ifrs.org/role/ifrs/ias_1_2011-03-25_role-861200b | http://xbrl.ifrs.org/role/ifrs/ias_1_2011-07-25_role-861200b |
http://xbrl.ifrs.org/role/ifrs/ias_27_2011-03-25_role-825480 | http://xbrl.ifrs.org/role/ifrs/ias_27_2011-07-25_role-825480 |
http://xbrl.ifrs.org/role/ifrs/ias_27_2011-03-25_role-825480a | http://xbrl.ifrs.org/role/ifrs/ias_27_2011-07-25_role-825480a |
http://xbrl.ifrs.org/role/ifrs/ias_27_2011-03-25_role-825480b | http://xbrl.ifrs.org/role/ifrs/ias_27_2011-07-25_role-825480b |
http://xbrl.ifrs.org/role/ifrs/ias_27_2011-03-25_role-825480c | http://xbrl.ifrs.org/role/ifrs/ias_27_2011-07-25_role-825480c |
http://xbrl.ifrs.org/role/ifrs/ias_28_2011-03-25_role-825600 | http://xbrl.ifrs.org/role/ifrs/ias_28_2011-07-25_role-825600 |
http://xbrl.ifrs.org/role/ifrs/ias_31_2011-03-25_role-825500 | http://xbrl.ifrs.org/role/ifrs/ias_31_2011-07-25_role-825500 |
http://xbrl.ifrs.org/role/ifrs/ias_36_2011-03-25_role-832410 | http://xbrl.ifrs.org/role/ifrs/ias_36_2011-07-25_role-832410 |
http://xbrl.ifrs.org/role/ifrs/ias_38_2011-03-25_role-823180 | http://xbrl.ifrs.org/role/ifrs/ias_38_2011-07-25_role-823180 |
http://xbrl.ifrs.org/role/ifrs/ias_40_2011-03-25_role-825100 | http://xbrl.ifrs.org/role/ifrs/ias_40_2011-07-25_role-825100 |
http://xbrl.ifrs.org/role/ifrs/ias_41_2011-03-25_role-824180 | http://xbrl.ifrs.org/role/ifrs/ias_41_2011-07-25_role-824180 |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2011-03-25_role-822390 | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2011-07-25_role-822390 |
Concept name | |
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taxB:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory | |
taxB:AggregatedIndividuallyImmaterialAssociatesMember | |
taxB:AggregatedIndividuallyImmaterialJointVenturesMember | |
taxB:AssetbackedFinancingsMember | |
taxB:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | |
taxB:AssetsToWhichSignificantRestrictionsApply | |
taxB:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer | |
taxB:CommitmentsInRelationToJointVentures | |
taxB:ConsolidatedStructuredEntitiesAxis | |
taxB:ConsolidatedStructuredEntitiesMember | |
taxB:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates | |
taxB:CountryOfIncorporationOfJointOperation | |
taxB:CountryOfIncorporationOfJointVenture | |
taxB:CumulativeUnrecognisedShareOfLossesOfJointVentures | |
taxB:CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod | |
taxB:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture | |
taxB:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate | |
taxB:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture | |
taxB:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities | |
taxB:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities | |
taxB:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified | |
taxB:DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod | |
taxB:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored | |
taxB:DescriptionOfIntentionsToProvideSupportToStructuredEntity | |
taxB:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised | |
taxB:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | |
taxB:DescriptionOfNatureOfEntitysRelationshipWithAssociate | |
taxB:DescriptionOfNatureOfEntitysRelationshipWithJointOperation | |
taxB:DescriptionOfNatureOfEntitysRelationshipWithJointVenture | |
taxB:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture | |
taxB:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo | |
taxB:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw | |
taxB:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal | |
taxB:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | |
taxB:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity | |
taxB:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | |
taxB:DescriptionOfTypesOfIncomeFromStructuredEntities | |
taxB:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties | |
taxB:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue | |
taxB:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue | |
taxB:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory | |
taxB:DisclosureOfCompositionOfGroupExplanatory | |
taxB:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory | |
taxB:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory | |
taxB:DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract | |
taxB:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory | |
taxB:DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems | |
taxB:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable | |
taxB:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory | |
taxB:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory | |
taxB:DisclosureOfInterestsInAssociatesExplanatory | |
taxB:DisclosureOfInterestsInJointArrangementsExplanatory | |
taxB:DisclosureOfInterestsInOtherEntitiesExplanatory | |
taxB:DisclosureOfInterestsInSubsidiariesExplanatory | |
taxB:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory | |
taxB:DisclosureOfJointOperationsAbstract | |
taxB:DisclosureOfJointOperationsExplanatory | |
taxB:DisclosureOfJointOperationsLineItems | |
taxB:DisclosureOfJointOperationsTable | |
taxB:DisclosureOfJointVenturesAbstract | |
taxB:DisclosureOfJointVenturesExplanatory | |
taxB:DisclosureOfJointVenturesLineItems | |
taxB:DisclosureOfJointVenturesTable | |
taxB:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory | |
taxB:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory | |
taxB:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory | |
taxB:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory | |
taxB:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory | |
taxB:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory | |
taxB:DisclosureOfUnconsolidatedStructuredEntitiesAbstract | |
taxB:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory | |
taxB:DisclosureOfUnconsolidatedStructuredEntitiesLineItems | |
taxB:DisclosureOfUnconsolidatedStructuredEntitiesTable | |
taxB:DividendsPaidToNoncontrollingInterests | |
taxB:DividendsReceived | |
taxB:EntitysTotalForConsolidatedStructuredEntitiesMember | |
taxB:EntitysTotalForJointOperationsMember | |
taxB:EntitysTotalForUnconsolidatedStructuredEntitiesMember | |
taxB:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl | |
taxB:IncomeFromStructuredEntities | |
taxB:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent | |
taxB:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined | |
taxB:InvestmentFundsMember | |
taxB:JointOperationsAxis | |
taxB:JointOperationsMember | |
taxB:JointVenturesAxis | |
taxB:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | |
taxB:LiabilitiesToWhichSignificantRestrictionsApply | |
taxB:LossesIncurredInRelationToInterestsInStructuredEntities | |
taxB:MaximumExposureToLossFromInterestsInStructuredEntities | |
taxB:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties | |
taxB:MethodUsedToAccountForInvestmentsInJointVentures | |
taxB:NameOfJointOperation | |
taxB:NameOfJointVenture | |
taxB:PrincipalPlaceOfBusinessOfAssociate | |
taxB:PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | |
taxB:PrincipalPlaceOfBusinessOfJointOperation | |
taxB:PrincipalPlaceOfBusinessOfJointVenture | |
taxB:PrincipalPlaceOfBusinessOfSubsidiary | |
taxB:ProportionOfOwnershipInterestInJointOperation | |
taxB:ProportionOfOwnershipInterestInJointVenture | |
taxB:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests | |
taxB:ProportionOfVotingRightsHeldByNoncontrollingInterests | |
taxB:ProportionOfVotingRightsHeldInJointOperation | |
taxB:ProportionOfVotingRightsHeldInJointVenture | |
taxB:SecuritisationVehiclesMember | |
taxB:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | |
taxB:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | |
taxB:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | |
taxB:SubsidiariesWithMaterialNoncontrollingInterestsMember | |
taxB:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | |
taxB:UnconsolidatedStructuredEntitiesAxis | |
taxB:UnconsolidatedStructuredEntitiesMember | |
taxB:UnrecognisedShareOfLossesOfJointVentures | |
taxB:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets | |
taxB:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities | |
taxB:AllLevelsOfFairValueHierarchyMember | |
taxB:BottomOfRangeMember | |
taxB:ChangesInFairValueMeasurementAssetsAbstract | |
taxB:ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | |
taxB:ChangesInFairValueMeasurementLiabilitiesAbstract | |
taxB:ClassesOfEntitysOwnEquityInstrumentsAxis | |
taxB:ClassesOfLiabilitiesAxis | |
taxB:ConsensusPricingMember | |
taxB:ConstantPrepaymentRateSignificantUnobservableInputsAssets | |
taxB:ConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:ConstantPrepaymentRateSignificantUnobservableInputsLiabilities | |
taxB:CostApproachMember | |
taxB:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsAssets | |
taxB:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsLiabilities | |
taxB:DebtSecuritiesMember | |
taxB:DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets | |
taxB:DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | |
taxB:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue | |
taxB:DescriptionOfExistenceOfThirdpartyCreditEnhancement | |
taxB:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets | |
taxB:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments | |
taxB:DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities | |
taxB:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse | |
taxB:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets | |
taxB:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments | |
taxB:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities | |
taxB:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets | |
taxB:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments | |
taxB:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities | |
taxB:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets | |
taxB:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments | |
taxB:DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities | |
taxB:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets | |
taxB:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments | |
taxB:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities | |
taxB:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets | |
taxB:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments | |
taxB:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities | |
taxB:DescriptionOfInputsUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfInputsUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets | |
taxB:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments | |
taxB:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities | |
taxB:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets | |
taxB:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities | |
taxB:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal | |
taxB:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised | |
taxB:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets | |
taxB:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | |
taxB:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | |
taxB:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | |
taxB:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue | |
taxB:DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue | |
taxB:DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue | |
taxB:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets | |
taxB:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments | |
taxB:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities | |
taxB:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets | |
taxB:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments | |
taxB:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities | |
taxB:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse | |
taxB:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfReasonsForFairValueMeasurementAssets | |
taxB:DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForFairValueMeasurementLiabilities | |
taxB:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets | |
taxB:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities | |
taxB:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets | |
taxB:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments | |
taxB:DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities | |
taxB:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets | |
taxB:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments | |
taxB:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities | |
taxB:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets | |
taxB:DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities | |
taxB:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal | |
taxB:DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement | |
taxB:DisclosureOfFairValueMeasurementExplanatory | |
taxB:DisclosureOfFairValueMeasurementOfAssetsAbstract | |
taxB:DisclosureOfFairValueMeasurementOfAssetsExplanatory | |
taxB:DisclosureOfFairValueMeasurementOfAssetsLineItems | |
taxB:DisclosureOfFairValueMeasurementOfAssetsTable | |
taxB:DisclosureOfFairValueMeasurementOfEquityAbstract | |
taxB:DisclosureOfFairValueMeasurementOfEquityExplanatory | |
taxB:DisclosureOfFairValueMeasurementOfEquityLineItems | |
taxB:DisclosureOfFairValueMeasurementOfEquityTable | |
taxB:DisclosureOfFairValueMeasurementOfLiabilitiesAbstract | |
taxB:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory | |
taxB:DisclosureOfFairValueMeasurementOfLiabilitiesLineItems | |
taxB:DisclosureOfFairValueMeasurementOfLiabilitiesTable | |
taxB:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory | |
taxB:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory | |
taxB:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory | |
taxB:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract | |
taxB:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory | |
taxB:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems | |
taxB:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems | |
taxB:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable | |
taxB:DiscountedCashFlowMember | |
taxB:EntitysOwnEquityInstrumentsMember | |
taxB:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsAssets | |
taxB:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsLiabilities | |
taxB:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsAssets | |
taxB:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsLiabilities | |
taxB:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets | |
taxB:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities | |
taxB:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement | |
taxB:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement | |
taxB:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement | |
taxB:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets | |
taxB:GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities | |
taxB:HedgeFundInvestmentsMember | |
taxB:HistoricalVolatilityForSharesSignificantUnobservableInputsAssets | |
taxB:HistoricalVolatilityForSharesSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:HistoricalVolatilityForSharesSignificantUnobservableInputsLiabilities | |
taxB:IncomeApproachMember | |
taxB:IncreaseDecreaseInFairValueMeasurementAssets | |
taxB:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets | |
taxB:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments | |
taxB:IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities | |
taxB:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:IncreaseDecreaseInFairValueMeasurementLiabilities | |
taxB:InterestRateSignificantUnobservableInputsAssets | |
taxB:InterestRateSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:InterestRateSignificantUnobservableInputsLiabilities | |
taxB:IssuesFairValueMeasurementAssets | |
taxB:IssuesFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:IssuesFairValueMeasurementLiabilities | |
taxB:Level1OfFairValueHierarchyMember | |
taxB:Level2OfFairValueHierarchyMember | |
taxB:Level3OfFairValueHierarchyMember | |
taxB:LevelsOfFairValueHierarchyAxis | |
taxB:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis | |
taxB:LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember | |
taxB:LiabilitiesMember | |
taxB:MarketApproachMember | |
taxB:MarketComparableCompaniesMember | |
taxB:MarketComparablePricesMember | |
taxB:MatrixPricingMember | |
taxB:MultiperiodExcessEarningsMethodMember | |
taxB:NoncurrentAssetsHeldForSaleMember | |
taxB:NonrecurringFairValueMeasurementMember | |
taxB:NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember | |
taxB:OptionPricingModelMember | |
taxB:OtherEquitySecuritiesMember | |
taxB:ProbabilityOfDefaultSignificantUnobservableInputsAssets | |
taxB:ProbabilityOfDefaultSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:ProbabilityOfDefaultSignificantUnobservableInputsLiabilities | |
taxB:PurchasesFairValueMeasurementAssets | |
taxB:PurchasesFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:PurchasesFairValueMeasurementLiabilities | |
taxB:RangeAxis | |
taxB:RangesMember | |
taxB:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract | |
taxB:ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | |
taxB:ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract | |
taxB:RecoverableAmountOfUnitOrGroupOfUnits | |
taxB:RecurringFairValueMeasurementMember | |
taxB:RevenueMultipleSignificantUnobservableInputsAssets | |
taxB:RevenueMultipleSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:RevenueMultipleSignificantUnobservableInputsLiabilities | |
taxB:SalesFairValueMeasurementAssets | |
taxB:SalesFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:SalesFairValueMeasurementLiabilities | |
taxB:SettlementsFairValueMeasurementAssets | |
taxB:SettlementsFairValueMeasurementEntitysOwnEquityInstruments | |
taxB:SettlementsFairValueMeasurementLiabilities | |
taxB:TopOfRangeMember | |
taxB:TradingEquitySecuritiesMember | |
taxB:TransfersIntoLevel3OfFairValueHierarchyAssets | |
taxB:TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:TransfersIntoLevel3OfFairValueHierarchyLiabilities | |
taxB:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | |
taxB:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | |
taxB:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | |
taxB:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | |
taxB:TransfersOutOfLevel3OfFairValueHierarchyAssets | |
taxB:TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | |
taxB:TransfersOutOfLevel3OfFairValueHierarchyLiabilities | |
taxB:ValuationTechniquesMember | |
taxB:ValuationTechniquesUsedInFairValueMeasurementAxis | |
taxB:WeightedAverageCostOfCapitalSignificantUnobservableInputsAssets | |
taxB:WeightedAverageCostOfCapitalSignificantUnobservableInputsEntitysOwnEquityInstruments | |
taxB:WeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilities | |
taxB:WeightedAverageMember |