Abstract

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.

Legend: Linkbase header

[861000] Notes - Analysis of other comprehensive income by item
The green background indicates that this presentation linkbase has been added.
[861000] Notes - Analysis of other comprehensive income by item
The red background indicates that this presentation linkbase has been deleted.
[861000] Notes - Analysis of other comprehensive income by item
The blue background indicates that this presentation linkbase has neither been added nor deleted but the content of this linkbase might have changed.

Legend: Linkbase content

Example

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase
Revaluation surplus [member]
member
IAS 1 106, IAS 16 39, IFRS 1 IG10, IAS 1 108
This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
Effective 2010-07-01 IFRIC 19 11, IFRIC 19 11
The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".
Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale
X duration, credit
IFRS 5 38
The concept has been removed from the taxonomy and also from this location in this linkbase.

Statistics

concepts add: 350
resources added: 313
resources deleted: 178

Taxonomy Visualisation

[825700] Notes - Interests in other entities
Disclosure of interests in other entities [text block]
text block
Effective 2013-01-01 IFRS 12.1Disclosure
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
text block
Effective 2013-01-01 IFRS 12.7Disclosure
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
IAS 27.41 bDisclosure, Expiry date 2013-01-01 IAS 27.41 bDisclosure, Effective 2013-01-01 IFRS 12.9 aExample
Description of nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
text
IAS 27.41 aDisclosure, Effective 2013-01-01 IFRS 12.9 bExample, Expiry date 2013-01-01 IAS 27.41 aDisclosure
Description of significant judgements and assumptions made in determining that entity is agent or principal
text
Effective 2013-01-01 IFRS 12.9 cExample
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
text
IAS 28.37 dDisclosure, Expiry date 2013-01-01 IAS 28.37 dDisclosure, Effective 2013-01-01 IFRS 12.9 dExample
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
IAS 28.37 cDisclosure, Effective 2013-01-01 IFRS 12.9 eExample, Expiry date 2013-01-01 IAS 28.37 cDisclosure
Disclosure of how entity aggregated interests in similar entities [text block]
text block
Effective 2013-01-01 IFRS 12.B3Disclosure
Disclosure of interests in subsidiaries [text block]
text block
Effective 2013-01-01 IFRS 12.2 b (i)Disclosure
Disclosure of composition of group [text block]
text block
Effective 2013-01-01 IFRS 12.10 a (i)Disclosure
Disclosure of significant investments in subsidiaries [text block]Disclosure of subsidiaries [text block]
text block
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Disclosure of significant investments in subsidiaries [abstract]Disclosure of subsidiaries [abstract]
Disclosure of significant investments in subsidiaries [table]Disclosure of subsidiaries [table]
table
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure
Significant investments in subsidiaries [axis]Subsidiaries [axis]
axis
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
Entity's total for subsidiaries [member]
member [default]
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure
Subsidiaries [member]
member
IAS 24.19 cDisclosure, IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Subsidiaries with material non-controlling interests [member]
member
Effective 2013-01-01 IFRS 12.12Disclosure
Disclosure of significant investments in subsidiaries [line items]Disclosure of subsidiaries [line items]
line items
Name of subsidiary
text
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.12 aDisclosure, Effective 2013-01-01 IAS 27.16 b (i)Disclosure, Effective 2013-01-01 IAS 27.17 b (i)Disclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure
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
Country of incorporation or residence of subsidiaryCountry of incorporation of subsidiary
text
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.12 bDisclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 b (ii)Disclosure
Proportion of ownership interests held by non-controlling interests
X.XX
Effective 2013-01-01 IFRS 12.12 cDisclosure
Proportion of voting rights held by non-controlling interests
X.XX
Effective 2013-01-01 IFRS 12.12 dDisclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
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
Dividends paid to non-controlling interests
X duration, credit
Effective 2013-01-01 IFRS 12.B10 aDisclosure
Current assets
X instant, debit
IAS 31.56Disclosure, IAS 1.66Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (i)Disclosure
Non-current assets
X instant, debit
IAS 1.66Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ii)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
Current liabilities
X instant, credit
IAS 1.69Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
X instant, credit
IAS 31.56Disclosure, IAS 1.69Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iv)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample
Revenue
X duration, credit
IFRS 8.32Disclosure, IFRS 8.34Disclosure, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
Profit (loss)
X duration, credit
IFRS 8.23Disclosure, IAS 1.82 fDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 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
Date of end of reporting period of financial statements of subsidiary
yyyy-mm-dd
IAS 27.41 cDisclosure, Expiry date 2013-01-01 IAS 27.41 cDisclosure, Effective 2013-01-01 IFRS 12.11 aDisclosure
Description of reason why using different reporting date or period for subsidiary
text
IAS 27.41 cDisclosure, Expiry date 2013-01-01 IAS 27.41 cDisclosure, Effective 2013-01-01 IFRS 12.11 bDisclosure
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
text
Effective 2013-01-01 IFRS 12.13 aDisclosure
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
text
Effective 2013-01-01 IFRS 12.13 bDisclosure
Assets to which significant restrictions apply
X instant, debit
Effective 2013-01-01 IFRS 12.13 cDisclosure
Liabilities to which significant restrictions apply
X instant, credit
Effective 2013-01-01 IFRS 12.13 cDisclosure
Disclosure of information about consolidated structured entities [text block]
text block
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Disclosure of information about consolidated structured entities [abstract]
Disclosure of information about consolidated structured entities [table]
table
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Consolidated structured entities [axis]
axis
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Entity's total for consolidated structured entities [member]
member [default]
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Consolidated structured entities [member]
member
Effective 2013-01-01 IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Disclosure of information about consolidated structured entities [line items]
line items
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
text
Effective 2013-01-01 IFRS 12.14Disclosure, Effective 2013-01-01 IFRS 12.B26 aExample
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
Explanation of factors in reaching decision that provision of support to previously unconsolidated structured entity resulted in obtaining control
text
Effective 2013-01-01 IFRS 12.16Disclosure
Description of intentions to provide support to structured entity
text
Effective 2013-01-01 IFRS 12.17Disclosure, Effective 2013-01-01 IFRS 12.31Disclosure
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
IAS 27.41 eDisclosure, Expiry date 2013-01-01 IAS 27.41 eDisclosure, Effective 2013-01-01 IFRS 12.18Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent
X duration, credit
Effective 2013-01-01 IFRS 12.18Disclosure
Gains (losses) recognised when control of subsidiary is lost
X duration, credit
IAS 27.41 fDisclosure, Effective 2013-01-01 IFRS 12.19Disclosure, Expiry date 2013-01-01 IAS 27.41 fDisclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary
X duration, credit
IAS 27.41 f (i)Disclosure, Effective 2013-01-01 IFRS 12.19 aDisclosure, Expiry date 2013-01-01 IAS 27.41 f (i)Disclosure
Description of line item in statement of comprehensive income in which gain (loss) is recognised when control of subsidiary is lostDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
text
IAS 27.41 f (ii)Disclosure, Effective 2013-01-01 IFRS 12.19 bDisclosure, Expiry date 2013-01-01 IAS 27.41 f (ii)Disclosure
Disclosure of interests in associates [text block]
text block
Effective 2013-01-01 IFRS 12.2 b (ii)Disclosure
Disclosure of significant investments in associates [text block]Disclosure of associates [text block]
text block
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure
Disclosure of significant investments in associates [abstract]Disclosure of associates [abstract]
Disclosure of significant investments in associates [table]Disclosure of associates [table]
table
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure
Significant investments in associates [axis]Associates [axis]
axis
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure
Entity's total for associates [member]
member [default]
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure
Associates [member]
member
IAS 24.19 dDisclosure, IAS 28.37 bDisclosure, IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure
Aggregated individually immaterial associates [member]
member
Effective 2013-01-01 IFRS 12.21 c (ii)Disclosure
Disclosure of significant investments in associates [line items]Disclosure of associates [line items]
line items
Name of associate
text
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 b (i)Disclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.16 b (i)Disclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.21 a (i)Disclosure
Description of nature of entity's relationship with associate
text
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
Principal place of business of associate
text
Effective 2013-01-01 IAS 27.17 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure
Country of incorporation or residence of associateCountry of incorporation of associate
text
IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.17 b (ii)Disclosure, Effective 2013-01-01 IAS 27.16 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Proportion of ownership interest in associate
X.XX
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.16 b (iii)Disclosure, Effective 2013-01-01 IAS 27.17 b (iii)Disclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Proportion of voting power held in associateProportion of voting rights held in associate
X.XX
IAS 27.42 bDisclosure, IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 b (iii)Disclosure, Effective 2013-01-01 IAS 27.16 b (iii)Disclosure
Description of whether investment in associate is measured using equity method or at fair value
text
Effective 2013-01-01 IFRS 12.21 b (i)Disclosure
Description of basis of preparation of summarised financial information of associate
text
Effective 2013-01-01 IFRS 12.B15Disclosure
Dividends received
X duration, debit
Effective 2013-01-01 IFRS 12.B12 aDisclosure
Current assets
X instant, debit
IAS 31.56Disclosure, IAS 1.66Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (i)Disclosure
Non-current assets
X instant, debit
IAS 1.66Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ii)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
Current liabilities
X instant, credit
IAS 1.69Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
X instant, credit
IAS 31.56Disclosure, IAS 1.69Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iv)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample
Revenue
X duration, credit
IFRS 8.32Disclosure, IFRS 8.34Disclosure, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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
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
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
Fair value of investments in associates where price quotations publishedFair value of investments in associates for which there are quoted market prices
X instant, debit
IAS 28.37 aDisclosure, Effective 2013-01-01 IFRS 12.21 b (iii)Disclosure, Expiry date 2013-01-01 IAS 28.37 aDisclosure
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 associate accounted for using equity method to carrying amount of interest in associate [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
IAS 27.41 dDisclosure, Effective 2013-01-01 IFRS 12.22 aDisclosure, Expiry date 2013-01-01 IAS 27.41 dDisclosure
Date of end of reporting period of financial statements of associate
yyyy-mm-dd
IAS 28.37 eDisclosure, Expiry date 2013-01-01 IAS 28.37 eDisclosure, Effective 2013-01-01 IFRS 12.22 b (i)Disclosure
Description of reason why using different reporting date or period for associate
text
IAS 28.37 eDisclosure, Expiry date 2013-01-01 IAS 28.37 eDisclosure, Effective 2013-01-01 IFRS 12.22 b (ii)Disclosure
Unrecognised share of losses of associates
X duration, debit
IAS 28.37 gDisclosure, Expiry date 2013-01-01 IAS 28.37 gDisclosure, Effective 2013-01-01 IFRS 12.22 cDisclosure
Cumulative unrecognised share of losses of associates
X instant, credit
IAS 28.37 gDisclosure, Effective 2013-01-01 IFRS 12.22 cDisclosure, Expiry date 2013-01-01 IAS 28.37 gDisclosure
Contingent liabilities incurred in relation to interests in associates
X instant, credit
Effective 2013-01-01 IFRS 12.23 bDisclosure
Share of contingent liabilities of associates incurred jointly with other investors
X instant, credit
IAS 28.40 aDisclosure, Expiry date 2013-01-01 IAS 28.40 aDisclosure, Effective 2013-01-01 IFRS 12.23 bDisclosure
Disclosure of interests in joint arrangements [text block]
text block
Effective 2013-01-01 IFRS 12.2 b (ii)Disclosure
Disclosure of joint operations [text block]
text block
Effective 2013-01-01 IFRS 12.B4 cDisclosure
Disclosure of joint operations [abstract]
Disclosure of joint operations [table]
table
Effective 2013-01-01 IFRS 12.B4 cDisclosure
Joint operations [axis]
axis
Effective 2013-01-01 IFRS 12.B4 cDisclosure
Entity's total for joint operations [member]
member [default]
Effective 2013-01-01 IFRS 12.B4 cDisclosure
Joint operations [member]
member
Effective 2013-01-01 IFRS 12.B4 cDisclosure
Disclosure of joint operations [line items]
line items
Name of joint operation
text
Effective 2013-01-01 IFRS 12.21 a (i)Disclosure
Description of nature of entity's relationship with joint operation
text
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
Principal place of business of joint operation
text
Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure
Country of incorporation of joint operation
text
Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure
Proportion of ownership interest in joint operation
X.XX
Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure
Proportion of voting rights held in joint operation
X.XX
Effective 2013-01-01 IFRS 12.21 a (iv)Disclosure
Disclosure of joint ventures [text block]
text block
Effective 2013-01-01 IAS 27.17 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]
IAS 31.56Disclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
Joint ventures [member]
member
IAS 31.56Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective 2013-01-01 IFRS 12.21 c (i)Disclosure
Disclosure of joint ventures [line items]
line items
Name of joint venture
text
Effective 2013-01-01 IAS 27.16 b (i)Disclosure, Effective 2013-01-01 IFRS 12.21 a (i)Disclosure, Effective 2013-01-01 IAS 27.17 b (i)Disclosure
Description of nature of entity's relationship with joint venture
text
Effective 2013-01-01 IFRS 12.21 a (ii)Disclosure
Principal place of business of joint venture
text
Effective 2013-01-01 IAS 27.16 b (ii)Disclosure, Effective 2013-01-01 IFRS 12.21 a (iii)Disclosure, Effective 2013-01-01 IAS 27.17 b (ii)Disclosure
Country of incorporation of joint venture
text
Effective 2013-01-01 IAS 27.16 b (ii)Disclosure, Effective 2013-01-01 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
Description of whether investment in joint venture is measured using equity method or at fair value
text
Effective 2013-01-01 IFRS 12.21 b (i)Disclosure
Description of basis of preparation of summarised financial information of joint venture
text
Effective 2013-01-01 IFRS 12.B15Disclosure
Dividends received
X duration, debit
Effective 2013-01-01 IFRS 12.B12 aDisclosure
Current assets
X instant, debit
IAS 31.56Disclosure, IAS 1.66Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (i)Disclosure
Non-current assets
X instant, debit
IAS 1.66Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ii)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
Current liabilities
X instant, credit
IAS 1.69Disclosure, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
X instant, credit
IAS 31.56Disclosure, IAS 1.69Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iv)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample
Revenue
X duration, credit
IFRS 8.32Disclosure, IFRS 8.34Disclosure, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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
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
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
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
Other non-current financial liabilities
X instant, credit
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 cDisclosure
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
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
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
Fair value of investment in joint ventures where price quotations publishedFair value of investments in joint ventures for which there are quoted market prices
X instant, debit
Effective 2013-01-01 IFRS 12.21 b (iii)Disclosure
Investments accounted for using equity method
X instant, debit
IFRS 8.24 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
IAS 27.41 dDisclosure, Effective 2013-01-01 IFRS 12.22 aDisclosure, Expiry date 2013-01-01 IAS 27.41 dDisclosure
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
Cumulative unrecognised share of losses of joint ventures
X instant, credit
Effective 2013-01-01 IFRS 12.22 cDisclosure
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
IAS 31.54 aDisclosure, Effective 2013-01-01 IFRS 12.23 bDisclosure, Expiry date 2013-01-01 IAS 31.54 aDisclosure
Share of contingent liabilities incurred jointly with other venturers
X instant, credit
IAS 31.54 aDisclosure, Effective 2013-01-01 IFRS 12.23 bDisclosure, Expiry date 2013-01-01 IAS 31.54 aDisclosure
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
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
Unconsolidated structured entities [member]
member
Effective 2013-01-01 IFRS 12.B4 eDisclosure
Securitisation vehicles [member]
member
Effective 2013-01-01 IFRS 12.B23 aExample
Asset-backed financings [member]
member
Effective 2013-01-01 IFRS 12.B23 bExample
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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
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, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
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, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
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, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
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, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
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, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
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, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, 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, 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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
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, IAS 27.43 aDisclosure, IAS 27.42 aDisclosure, Effective 2013-01-01 IAS 27.17 aDisclosure, Effective 2013-01-01 IAS 27.16 aDisclosure, Expiry date 2013-01-01 IAS 27.42 aDisclosure, Expiry date 2013-01-01 IAS 27.43 aDisclosure
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, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (ii)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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
IAS 31.56Disclosure, IAS 1.66Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (i)Disclosure
Total assets
X instant, debit
IFRS 8.23Disclosure, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
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
IAS 31.56Disclosure, IAS 1.69Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iv)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample
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, IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)Disclosure
Total liabilities
X instant, credit
IFRS 8.23Disclosure, IAS 1.55Disclosure, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
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, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
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, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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
IAS 27.38Disclosure, Expiry date 2013-01-01 IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure
Investments in joint ventures
X instant, debit
IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure, Expiry date 2013-01-01 IAS 27.38Disclosure
Investments in associates
X instant, debit
IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure, Expiry date 2013-01-01 IAS 27.38Disclosure
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, IAS 28.37 bDisclosure, IFRS 8.28 cDisclosure, IAS 1.55Disclosure, IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure
Liabilities
(X) instant, credit
IFRS 8.23Disclosure, IAS 1.55Disclosure, IAS 28.37 bDisclosure, IAS 28.37 iDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
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, IAS 31.56Disclosure, IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 28.37 bDisclosure, IFRS 8.28 aDisclosure, IFRS 8.23 aDisclosure, IAS 1.103Example, IAS 1.102Example, IAS 18.35 bDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
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
Description of method of determining fair value of instruments or interestsDescription of method of measuring fair value of instruments or interests
text
IFRS 3.B64 f (iv)Disclosure
Total consideration transferred, acquisition-date fair value
X instant, credit
IFRS 3.B64 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
Description of valuation techniques and key model inputs used for determining non-controlling interest in acquiree measured at fair valueDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
text
IFRS 3.B64 o (ii)Disclosure
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
X instant, credit
IFRS 3.B64 p (i)Disclosure
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination
X duration, credit
IFRS 3.B64 p (ii)Disclosure
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
text
IFRS 3.B64 p (ii)Disclosure
Revenue of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Profit (loss) of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Revenue of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Profit (loss) of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
text
IFRS 3.B64 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, IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Associates [member]
member
IAS 24.19 dDisclosure, IAS 28.37 bDisclosure, IAS 27.43 bDisclosure, IAS 27.42 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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, IAS 28.37 bDisclosure, IFRS 1.24 bDisclosure, IAS 28.37 iDisclosure, IAS 1.106 d (i)Disclosure, IAS 7.18 bDisclosure, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 28.37 bDisclosure
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
IAS 16.77 cDisclosure, Expiry date 2013-01-01 IAS 16.77 cDisclosure
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
IAS 16.77 dDisclosure, Expiry date 2013-01-01 IAS 16.77 dDisclosure
Property, plant and equipment, carrying amount of revalued assets by estimations
X instant, debit
IAS 16.77 dDisclosure, Expiry date 2013-01-01 IAS 16.77 dDisclosure
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
IFRS 7.27BDisclosure, IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [table]
table
IFRS 7.27BDisclosure, IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Classes of financial instruments [axis]
axis
IFRS 7.36Disclosure, IFRS 7.27BDisclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Financial instruments [member]
member [default]
IFRS 7.27BDisclosure, IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
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
IFRS 7.27Disclosure, Expiry date 2013-01-01 IFRS 7.27Disclosure
Description of change in valuation technique and reasons for change
text
IFRS 7.27Disclosure, Expiry date 2013-01-01 IFRS 7.27Disclosure
Financial instruments measured in Level 1 of fair value hierarchy
X instant
IFRS 7.27B aDisclosure, Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Financial instruments measured in Level 2 of fair value hierarchy
X instant
IFRS 7.27B aDisclosure, Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Financial instruments measured in Level 3 of fair value hierarchy
X instant
IFRS 7.27B aDisclosure, Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
X duration
IFRS 7.27B bDisclosure, Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
X duration
IFRS 7.27B bDisclosure, Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Description of reasons for significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
text
IFRS 7.27B bDisclosure, Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Description of reasons for significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
text
IFRS 7.27B bDisclosure, Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Gains (losses) recognised in profit or loss for financial instruments measured in Level 3 of fair value hierarchy
X duration, credit
IFRS 7.27B c (i)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (i)Disclosure
Description of where gains (losses) on financial instruments measured in Level 3 of fair value hierarchy are presented in statement of comprehensive income or income statement
text
IFRS 7.27B c (i)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (i)Disclosure
Gains (losses) recognised in other comprehensive income for financial instruments measured in Level 3 of fair value hierarchy
X duration, credit
IFRS 7.27B c (ii)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (ii)Disclosure
Purchase of financial instruments measured in Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iii)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Sales of financial instruments measured in Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iii)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Issues of financial instruments measured in Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iii)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Settlements of financial instruments measured in Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iii)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Transfer of financial instruments into Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iv)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Transfer of financial instruments out of Level 3 of fair value hierarchy
X duration
IFRS 7.27B c (iv)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of reason for transfer of financial instruments into or out of Level 3 of fair value hierarchy
text
IFRS 7.27B c (iv)Disclosure, Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of significant transfer of financial instruments into Level 3 of fair value hierarchy
text
IFRS 7.27B c (iv)Example, Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of significant transfer of financial instruments out of Level 3 of fair value hierarchy
text
IFRS 7.27B c (iv)Example, Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Gains (losses) for period included in profit or loss for assets or liabilities held at end of reporting period
X duration, credit
IFRS 7.27B dDisclosure, Expiry date 2013-01-01 IFRS 7.27B dDisclosure
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
IFRS 7.27B dDisclosure, Expiry date 2013-01-01 IFRS 7.27B dDisclosure
Explanation of fact and effect of change to reasonably possible alternative assumption which would change fair value significantly
text
IFRS 7.27B eDisclosure, Expiry date 2013-01-01 IFRS 7.27B eDisclosure
Description of accounting policy for recognising difference between fair value at initial recognition and amount determined using valuation technique [text block]Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
text block
IFRS 7.28 aDisclosure
Reconciliation of aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognised [abstract]Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognised at beginning of periodAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
X instant
IFRS 7.28 bDisclosure
Changes in aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognised [abstract]Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognisedIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognisedIncrease (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Other increases, aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognisedOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Other decreases, aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognisedOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
(X) duration
IFRS 7.IG14Example
Total increase (decrease) in aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognisedTotal increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.28 bExample
Aggregate difference between fair value at initial recognition and amount determined using valuation technique yet to be recognised at end of periodAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period
X instant
IFRS 7.28 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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
Equity investments [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13BExample, IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
Equity investments [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13BExample, IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
Equity investments [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13BExample, IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
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, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13AExample, IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Effective 2013-01-01 IFRS 13.IE60Example, Expiry date 2013-01-01 IFRS 7.IG13AExample
Equity investments [member]
member
Effective 2011-07-01 IFRS 7.IG40BExample, IFRS 7.IG13BExample, IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13AExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
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
Information about how maximum exposure to loss is determinedInformation about how maximum exposure to loss from continuing involvement is determined
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
IAS 38.124 cDisclosure, Expiry date 2013-01-01 IAS 38.124 cDisclosure
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
IAS 41.47Disclosure, Expiry date 2013-01-01 IAS 41.47Disclosure
Description of fair value less estimated point-of-sale costs of agricultural produce harvested during period
text
IAS 41.48Disclosure, Expiry date 2013-01-01 IAS 41.48Disclosure
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
IAS 40.75 dDisclosure, Expiry date 2013-01-01 IAS 40.75 dDisclosure
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
IAS 27.41 aDisclosure, Effective 2013-01-01 IFRS 12.9 bExample, Expiry date 2013-01-01 IAS 27.41 aDisclosure
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
IAS 27.41 bDisclosure, Expiry date 2013-01-01 IAS 27.41 bDisclosure, Effective 2013-01-01 IFRS 12.9 aExample
Date of end of reporting period of financial statements of subsidiary
yyyy-mm-dd
IAS 27.41 cDisclosure, Expiry date 2013-01-01 IAS 27.41 cDisclosure, Effective 2013-01-01 IFRS 12.11 aDisclosure
Description of reason why using different reporting date or period for subsidiary
text
IAS 27.41 cDisclosure, Expiry date 2013-01-01 IAS 27.41 cDisclosure, Effective 2013-01-01 IFRS 12.11 bDisclosure
Description of nature and extent of significant restrictions on transfer of funds to parent
text
IAS 27.41 dDisclosure, Effective 2013-01-01 IFRS 12.22 aDisclosure, Expiry date 2013-01-01 IAS 27.41 dDisclosure
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
IAS 27.41 eDisclosure, Expiry date 2013-01-01 IAS 27.41 eDisclosure, Effective 2013-01-01 IFRS 12.18Disclosure
Gains (losses) recognised when control of subsidiary is lost
X duration, credit
IAS 27.41 fDisclosure, Effective 2013-01-01 IFRS 12.19Disclosure, Expiry date 2013-01-01 IAS 27.41 fDisclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary
X duration, credit
IAS 27.41 f (i)Disclosure, Effective 2013-01-01 IFRS 12.19 aDisclosure, Expiry date 2013-01-01 IAS 27.41 f (i)Disclosure
Description of line item in statement of comprehensive income in which gain (loss) is recognised when control of subsidiary is lostDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
text
IAS 27.41 f (ii)Disclosure, Effective 2013-01-01 IFRS 12.19 bDisclosure, Expiry date 2013-01-01 IAS 27.41 f (ii)Disclosure
Description of nature of financial statements
text
IAS 1.51 bDisclosure, IAS 27.43 aDisclosure, IAS 27.42 aDisclosure, Effective 2013-01-01 IAS 27.17 a