Taxonomy Iti 2022 by Sme

IFRS® Taxonomy Illustrated is published by the IFRS Foundation (Foundation).
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Concept name
[110000] General information about financial statements
DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
NameOfReportingEntityOrOtherMeansOfIdentification
ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationF
DescriptionOfNatureOfFinancialStatements
DateOfEndOfReportingPeriod2013
PeriodCoveredByFinancialStatements
DescriptionOfPresentationCurrency
LevelOfRoundingUsedInFinancialStatements
[210000] Statement of financial position, current/non-current
StatementOfFinancialPositionAbstract
AssetsAbstract
NoncurrentAssetsAbstract
PropertyPlantAndEquipment
InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCo
InvestmentProperty
Goodwill
IntangibleAssetsOtherThanGoodwill
InvestmentsInAssociates
InvestmentsInJointVentures
NoncurrentBiologicalAssetsAtCost
NoncurrentBiologicalAssetsAtFairValue
NoncurrentReceivables
NoncurrentInventories
DeferredTaxAssets
CurrentTaxAssetsNoncurrent
OtherNoncurrentFinancialAssets
OtherNoncurrentNonfinancialAssets
NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByCo
NoncurrentAssets
CurrentAssetsAbstract
Inventories
TradeAndOtherCurrentReceivables
CurrentTaxAssetsCurrent
CurrentBiologicalAssetsAtCost
CurrentBiologicalAssetsAtFairValue
OtherCurrentFinancialAssets
OtherCurrentNonfinancialAssets
CashAndCashEquivalents
CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContr
CurrentAssets
Assets
EquityAndLiabilitiesAbstract
EquityAbstract
IssuedCapital
RetainedEarnings
SharePremium
TreasuryShares
OtherEquityInterest
OtherReserves
EquityAttributableToOwnersOfParent
NoncontrollingInterests
Equity
LiabilitiesAbstract
NoncurrentLiabilitiesAbstract
NoncurrentProvisionsAbstract
NoncurrentProvisionsForEmployeeBenefits
OtherLongtermProvisions
NoncurrentProvisions
NoncurrentPayables
DeferredTaxLiabilities
CurrentTaxLiabilitiesNoncurrent
OtherNoncurrentFinancialLiabilities
LongtermBorrowings
OtherNoncurrentNonfinancialLiabilities
NoncurrentLiabilities
CurrentLiabilitiesAbstract
CurrentProvisionsAbstract
CurrentProvisionsForEmployeeBenefits
OtherShorttermProvisions
CurrentProvisions
TradeAndOtherCurrentPayables
CurrentTaxLiabilitiesCurrent
OtherCurrentFinancialLiabilities
ShorttermBorrowings
CurrentPortionOfLongtermBorrowings
OtherCurrentNonfinancialLiabilities
CurrentLiabilities
Liabilities
EquityAndLiabilities
[220000] Statement of financial position, order of liquidity
StatementOfFinancialPositionAbstract
AssetsAbstract
InvestmentProperty
Goodwill
OtherFinancialAssets
OtherNonfinancialAssets
BiologicalAssetsAtCost
BiologicalAssetsAtFairValue
InventoriesTotal
CurrentTaxAssets
DeferredTaxAssets
TradeAndOtherReceivables
NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCu
Assets
EquityAndLiabilitiesAbstract
EquityAbstract
IssuedCapital
RetainedEarnings
SharePremium
TreasuryShares
OtherEquityInterest
OtherReserves
EquityAttributableToOwnersOfParent
NoncontrollingInterests
Equity
LiabilitiesAbstract
TradeAndOtherPayables
ProvisionsAbstract
ProvisionsForEmployeeBenefits
OtherProvisions
Provisions
OtherFinancialLiabilities
Borrowings
OtherNonfinancialLiabilities
CurrentTaxLiabilities
Liabilities
EquityAndLiabilities
[310000] Income statement, by function of expense
IncomeStatementAbstract
ProfitLossAbstract
Revenue
CostOfSales
GrossProfit
OtherIncome
DistributionCosts
AdministrativeExpense
OtherExpenseByFunction
OtherGainsLosses
FinanceIncome
FinanceCosts
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMeth
ProfitLossBeforeTax
IncomeTaxExpenseContinuingOperations
ProfitLossFromContinuingOperations
ProfitLossFromDiscontinuedOperations
ProfitLoss
ProfitLossAttributableToAbstract
ProfitLossAttributableToOwnersOfParent
ProfitLossAttributableToNoncontrollingInterests
[320000] Income statement, by nature of expense
IncomeStatementAbstract
ProfitLossAbstract
Revenue
OtherIncome
ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
OtherWorkPerformedByEntityAndCapitalised
RawMaterialsAndConsumablesUsed
EmployeeBenefitsExpense
DepreciationAndAmortisationExpense
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
OtherExpenseByNature
OtherGainsLosses
FinanceIncome
FinanceCosts
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMeth
ProfitLossBeforeTax
ProfitLossFromContinuingOperations
ProfitLossFromDiscontinuedOperations
ProfitLoss
ProfitLossAttributableToAbstract
ProfitLossAttributableToOwnersOfParent
ProfitLossAttributableToNoncontrollingInterests
[410000] Statement of comprehensive income, OCI components presented net o
StatementOfComprehensiveIncomeAbstract
ProfitLoss
OtherComprehensiveIncomeAbstract
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOr
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPla
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLos
OtherComprehensiveIncomeNetOfTaxCashFlowHedges
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedF
OtherComprehensiveIncome
ComprehensiveIncome
ComprehensiveIncomeAttributableToAbstract
ComprehensiveIncomeAttributableToOwnersOfParent
ComprehensiveIncomeAttributableToNoncontrollingInterests
[420000] Statement of comprehensive income, OCI components presented befo

StatementOfComprehensiveIncomeAbstract
ProfitLoss
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOr
OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPl
OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLos
OtherComprehensiveIncomeBeforeTaxCashFlowHedges
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedF
OtherComprehensiveIncomeBeforeTax
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJoin
ComprehensiveIncome
ComprehensiveIncomeAttributableToAbstract
ComprehensiveIncomeAttributableToOwnersOfParent
ComprehensiveIncomeAttributableToNoncontrollingInterests
[510000] Statement of cash flows, direct method

StatementOfCashFlowsAbstract
CashFlowsFromUsedInOperatingActivitiesAbstract
ClassesOfCashReceiptsFromOperatingActivitiesAbstract
ReceiptsFromSalesOfGoodsAndRenderingOfServices
ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
ReceiptsFromContractsHeldForDealingOrTradingPurpose
ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
OtherCashReceiptsFromOperatingActivities
ClassesOfCashPaymentsAbstract
PaymentsToSuppliersForGoodsAndServices
PaymentsFromContractsHeldForDealingOrTradingPurpose
PaymentsToAndOnBehalfOfEmployees
PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
OtherCashPaymentsFromOperatingActivities
DividendsPaidClassifiedAsOperatingActivities
DividendsReceivedClassifiedAsOperatingActivities
InterestPaidClassifiedAsOperatingActivities
InterestReceivedClassifiedAsOperatingActivities
IncomeTaxesPaidRefundClassifiedAsOperatingActivities
OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
CashFlowsFromUsedInOperatingActivities
CashFlowsFromUsedInInvestingActivitiesAbstract
CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvesti
CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsIn
OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifie
OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassified
OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActi
OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActiv
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitie
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedA
CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContr
CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContr
DividendsReceivedClassifiedAsInvestingActivities
InterestPaidClassifiedAsInvestingActivities
InterestReceivedClassifiedAsInvestingActivities
IncomeTaxesPaidRefundClassifiedAsInvestingActivities
OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
CashFlowsFromUsedInInvestingActivities
CashFlowsFromUsedInFinancingActivitiesAbstract
ProceedsFromIssuingShares
ProceedsFromIssuingOtherEquityInstruments
PaymentsToAcquireOrRedeemEntitysShares
PaymentsOfOtherEquityInstruments
ProceedsFromBorrowingsClassifiedAsFinancingActivities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
DividendsPaidClassifiedAsFinancingActivities
InterestPaidClassifiedAsFinancingActivities
IncomeTaxesPaidRefundClassifiedAsFinancingActivities
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
CashFlowsFromUsedInFinancingActivities
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChang
EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
EffectOfExchangeRateChangesOnCashAndCashEquivalents
IncreaseDecreaseInCashAndCashEquivalents
[520000] Statement of cash flows, indirect method

StatementOfCashFlowsAbstract
CashFlowsFromUsedInOperatingActivitiesAbstract
ProfitLoss
AdjustmentsForReconcileProfitLossAbstract
AdjustmentsForNoncashIncomeTaxExpense
AdjustmentsForNoncashFinanceCosts
AdjustmentsForIncomeTaxExpense
AdjustmentsForFinanceCosts
AdjustmentsForDecreaseIncreaseInInventories
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
AdjustmentsForDepreciationAndAmortisationExpense
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOr
AdjustmentsForProvisions
AdjustmentsForUnrealisedForeignExchangeLossesGains
AdjustmentsForSharebasedPayments
AdjustmentsForFairValueGainsLosses
AdjustmentsForUndistributedProfitsOfAssociates
AdjustmentsForNoncontrollingInterests
AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid
OtherAdjustmentsForNoncashItems
AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
OtherAdjustmentsToReconcileProfitLoss
AdjustmentsForReconcileProfitLoss
DividendsPaidClassifiedAsOperatingActivities
DividendsReceivedClassifiedAsOperatingActivities
InterestPaidClassifiedAsOperatingActivities
InterestReceivedClassifiedAsOperatingActivities
OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
CashFlowsFromUsedInOperatingActivities
CashFlowsFromUsedInInvestingActivitiesAbstract
CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvesti
CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsIn
OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifie
OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassified
OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActi
OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActiv
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitie
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedA
CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContr
CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContr
DividendsReceivedClassifiedAsInvestingActivities
InterestPaidClassifiedAsInvestingActivities
InterestReceivedClassifiedAsInvestingActivities
OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
CashFlowsFromUsedInInvestingActivities
CashFlowsFromUsedInFinancingActivitiesAbstract
ProceedsFromIssuingShares
ProceedsFromIssuingOtherEquityInstruments
PaymentsToAcquireOrRedeemEntitysShares
PaymentsOfOtherEquityInstruments
ProceedsFromBorrowingsClassifiedAsFinancingActivities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities
DividendsPaidClassifiedAsFinancingActivities
InterestPaidClassifiedAsFinancingActivities
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
CashFlowsFromUsedInFinancingActivities
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChang
EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
EffectOfExchangeRateChangesOnCashAndCashEquivalents
IncreaseDecreaseInCashAndCashEquivalents
[610000] Statement of changes in equity

StatementOfChangesInEquityAbstract
StatementOfChangesInEquityTable
ComponentsOfEquityAxis
EquityMember
EquityAttributableToOwnersOfParentMember
IssuedCapitalMember
SharePremiumMember
TreasurySharesMember
OtherEquityInterestMember
OtherReservesMember
ReserveOfExchangeDifferencesOnTranslationMember
ReserveOfCashFlowHedgesMember
RevaluationSurplusMember
RetainedEarningsMember
NoncontrollingInterestsMember
RetrospectiveApplicationAndRetrospectiveRestatementAxis
RestatedMember
PreviouslyStatedMember
IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeri
FinancialEffectOfChangesInAccountingPolicyMember
IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
FinancialEffectOfCorrectionsOfAccountingErrorsMember
StatementOfChangesInEquityLineItems
Equity
ChangesInEquityAbstract
ComprehensiveIncomeAbstract
ProfitLoss
ComprehensiveIncome
IssueOfEquity
DividendsPaid
IncreaseDecreaseThroughOtherContributionsByOwners
IncreaseDecreaseThroughOtherDistributionsToOwners
IncreaseDecreaseThroughTransfersAndOtherChangesEquity
IncreaseDecreaseThroughTreasuryShareTransactions
IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNot
IncreaseDecreaseThroughSharebasedPaymentTransactions
ChangesInEquity
Equity
[650000] Statement of income and retained earnings, additional disclosures

StatementOfIncomeAndRetainedEarningsAbstract
RetainedEarnings
DividendsDeclaredAndPaidOrPayable
IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
IncreaseDecreaseThroughChangesInAccountingPoliciesRetainedEarnings
RetainedEarnings
[800100] Notes - Subclassifications of assets, liabilities and equities

SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
PropertyPlantAndEquipmentAbstract
LandAndBuildingsAbstract
Land
Buildings
LandAndBuildings
Machinery
VehiclesAbstract
Ships
Aircraft
MotorVehicles
Vehicles
FixturesAndFittings
OfficeEquipment
TangibleExplorationAndEvaluationAssets
ConstructionInProgress
OtherPropertyPlantAndEquipment
IntangibleAssetsAndGoodwillAbstract
IntangibleAssetsOtherThanGoodwillAbstract
BrandNames
IntangibleExplorationAndEvaluationAssets
MastheadsAndPublishingTitles
ComputerSoftware
LicencesAndFranchises
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
RecipesFormulaeModelsDesignsAndPrototypes
IntangibleAssetsUnderDevelopment
ServiceConcessionArrangementsClassifiedAsIntangibleAssets
OtherIntangibleAssets
Goodwill
IntangibleAssetsAndGoodwill
ClassesOfInventoriesAbstract
InventoriesHeldForSale
WorkInProgress
MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
Inventories
NoncurrentReceivablesAbstract
NoncurrentReceivablesDueFromRelatedParties
NoncurrentReceivablesDueFromOtherParties
NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled
NoncurrentReceivables
TradeAndOtherCurrentReceivablesAbstract
TradeAndOtherCurrentReceivablesDueFromRelatedParties
TradeAndOtherCurrentReceivablesDueFromOtherParties
TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled
TradeAndOtherCurrentReceivables
TradeAndOtherReceivablesAbstract
TradeAndOtherReceivablesDueFromRelatedParties
TradeAndOtherReceivablesDueFromOtherParties
TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled
TradeAndOtherReceivables
CashAndCashEquivalentsAbstract
CashAbstract
CashOnHand
BalancesWithBanks
Cash
CashEquivalentsAbstract
ShorttermDepositsClassifiedAsCashEquivalents
ShorttermInvestmentsClassifiedAsCashEquivalents
BankingArrangementsClassifiedAsCashEquivalents
CashEquivalents
OtherCashAndCashEquivalents
ClassesOfOtherProvisionsAbstract
WarrantyProvisionAbstract
LongtermWarrantyProvision
ShorttermWarrantyProvision
WarrantyProvision
RestructuringProvisionAbstract
LongtermRestructuringProvision
ShorttermRestructuringProvision
RestructuringProvision
LegalProceedingsProvisionAbstract
LongtermLegalProceedingsProvision
ShorttermLegalProceedingsProvision
LegalProceedingsProvision
RefundsProvisionAbstract
NoncurrentRefundsProvision
CurrentRefundsProvision
RefundsProvision
OnerousContractsProvisionAbstract
LongtermOnerousContractsProvision
ShorttermOnerousContractsProvision
OnerousContractsProvision
MiscellaneousOtherProvisionsAbstract
LongtermMiscellaneousOtherProvisions
ShorttermMiscellaneousOtherProvisions
MiscellaneousOtherProvisions
OtherProvisionsAbstract
OtherLongtermProvisions
OtherShorttermProvisions
OtherProvisions
NoncurrentPayablesAbstract
NoncurrentPayablesToTradeSuppliers
NoncurrentPayablesToRelatedParties
DeferredIncomeClassifiedAsNoncurrent
AccrualsClassifiedAsNoncurrent
NoncurrentPayables
TradeAndOtherCurrentPayablesAbstract
TradeAndOtherCurrentPayablesToTradeSuppliers
TradeAndOtherCurrentPayablesToRelatedParties
DeferredIncomeClassifiedAsCurrent
AccrualsClassifiedAsCurrent
TradeAndOtherCurrentPayables
TradeAndOtherPayablesAbstract
TradeAndOtherPayablesToTradeSuppliers
TradeAndOtherPayablesToRelatedParties
DeferredIncome
Accruals
TradeAndOtherPayables
CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilitiesAbstra
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
NoncurrentFinancialAssetsThatAreDebtInstrumentsAtCost
NoncurrentFinancialAssetsThatAreEquityInstrumentsAtCost
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
NoncurrentFinancialLiabilitiesAtAmortisedCost
NoncurrentLoanCommitmentsAtCost
CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilitiesAbstract
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
CurrentFinancialAssetsThatAreDebtInstrumentsAtCost
CurrentFinancialAssetsThatAreEquityInstrumentsAtCost
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
CurrentFinancialLiabilitiesAtAmortisedCost
CurrentLoanCommitmentsAtCost
CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
FinancialAssetsAtFairValueThroughProfitOrLoss
FinancialAssetsThatAreDebtInstrumentsAtCost
FinancialAssetsThatAreEquityInstrumentsAtCost
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
FinancialLiabilitiesAtAmortisedCost
LoanCommitmentsAtCost
OtherReservesAbstract
ReserveOfExchangeDifferencesOnTranslation
ReserveOfCashFlowHedges
RevaluationSurplus
OtherReserves
[800200] Notes - Analysis of income and expense
AnalysisOfIncomeAndExpenseAbstract
RevenueAbstract
RevenueFromSaleOfGoods
RevenueFromRenderingOfServices
RevenueFromConstructionContracts
RevenueFromRoyalties
RevenueFromInterest
RevenueFromDividends
RevenueFromCommissions
RevenueFromGovernmentGrants
RevenueFromFranchiseFees
OtherRevenue
Revenue
ClassesOfEmployeeBenefitsExpenseAbstract
WagesAndSalaries
SocialSecurityContributions
OtherShorttermEmployeeBenefits
PostemploymentBenefitExpenseDefinedContributionPlans
PostemploymentBenefitExpenseDefinedBenefitPlans
TerminationBenefitsExpense
OtherLongtermBenefits
OtherEmployeeExpense
EmployeeBenefitsExpense
[810000] Notes - Corporate information and statement of IFRS compliance
DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
NameOfReportingEntityOrOtherMeansOfIdentification
DomicileOfEntity
LegalFormOfEntity
CountryOfIncorporation
AddressOfRegisteredOfficeOfEntity
PrincipalPlaceOfBusiness
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
NameOfParentEntity
NameOfUltimateParentOfGroup
StatementOfIFRSCompliance
ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
ExplanationOfDepartureFromIFRS
ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInCon
ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoin
ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
DisclosureOfReclassificationsOrChangesInPresentationExplanatory
DisclosureOfReclassificationsOrChangesInPresentationAbstract
DisclosureOfReclassificationsOrChangesInPresentationTable
ReclassifiedItemsAxis
ReclassifiedItemsMember
DisclosureOfReclassificationsOrChangesInPresentationLineItems
DescriptionOfNatureOfReclassificationOrChangesInPresentation
AmountOfReclassificationsOrChangesInPresentation
DescriptionOfReasonForReclassificationOrChangesInPresentation
DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticabl
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialSta
ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWith
DescriptionOfBasisForPreparingAndPresentingInformationNotRequiredByIFRSF
ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMateria
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExpla
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstr
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
AssetsAndLiabilitiesAxis
AssetsAndLiabilitiesMember
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineI
DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinN
DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWith
AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
StatementThatFairValueOfAssetsOtherThanCashToBeDistributedToOwnersCann
DescriptionOfReasonsWhyReliableFairValueMeasurementOfAssetsOtherThanCa
[811000] Notes - Accounting policies, changes in accounting estimates and error
DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplana
DescriptionOfInitialApplicationOfStandardsOrInterpretations
DescriptionOfVoluntaryChangeInAccountingPolicy
ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsR
DisclosureOfChangesInAccountingEstimatesExplanatory
DisclosureOfChangesInAccountingEstimatesAbstract
DisclosureOfChangesInAccountingEstimatesTable
AccountingEstimatesAxis
AccountingEstimatesMember
DisclosureOfChangesInAccountingEstimatesLineItems
DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
IncreaseDecreaseInAccountingEstimate
DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEs
ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRe
[815000] Notes - Events after reporting period
DisclosureOfEventsAfterReportingPeriodExplanatory
ExplanationOfBodyOfAuthorisation
DateOfAuthorisationForIssueOfFinancialStatements2013
ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStat
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
DisclosureOfNonadjustingEventsAfterReportingPeriodTable
NonadjustingEventsAfterReportingPeriodAxis
NonadjustingEventsMember
MajorBusinessCombinationMember
DisposalOfMajorSubsidiaryMember
AnnouncementOfPlanToDiscontinueOperationMember
MajorPurchasesOfAssetsMember
OtherDisposalsOfAssetsMember
ExpropriationOfMajorAssetsByGovernmentMember
DestructionOfMajorProductionPlantMember
AnnouncingOrCommencingImplementationOfMajorRestructuringMember
IssuesOrRepurchasesOfEntitysDebtOrEquityInstrumentsMember
AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
CommencementOfMajorLitigationMember
DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
[816000] Notes - Hyperinflationary reporting
DisclosureOfHyperinflationaryReportingExplanatory
ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPrevio
IdentityOfPriceIndex
LevelOfPriceIndex
PriceIndexMovements
GainsLossesOnNetMonetaryPosition
[817000] Notes - Business combinations
DisclosureOfBusinessCombinationsExplanatory
DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
DisclosureOfBusinessCombinationsAbstract
DisclosureOfBusinessCombinationsTable
BusinessCombinationsAxis
EntitysTotalForBusinessCombinationsMember
BusinessCombinationsMember
DisclosureOfBusinessCombinationsLineItems
NameOfAcquiree
DescriptionOfAcquiree
DateOfAcquisition2013
PercentageOfVotingEquityInterestsAcquired
CostOfBusinessCombination
DescriptionOfComponentsOfCostOfBusinessCombination
AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAnd
FinancialAssetsRecognisedAsOfAcquisitionDate
InventoryRecognisedAsOfAcquisitionDate
PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
FinancialLiabilitiesRecognisedAsOfAcquisitionDate
ContingentLiabilitiesRecognisedAsOfAcquisitionDate
IdentifiableAssetsAcquiredLiabilitiesAssumed
GainRecognisedInBargainPurchaseTransaction
ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfCompreh
DescriptionOfFactorsThatMakeUpGoodwillRecognised
UsefulLivesGoodwill
ReconciliationOfChangesInGoodwillAbstract
Goodwill
ChangesInGoodwillAbstract
AdditionalRecognitionGoodwill
IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
ImpairmentLossRecognisedInProfitOrLossGoodwill
AmortisationGoodwill
DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill
ChangesInGoodwill
Goodwill
[818000] Notes - Related party
DisclosureOfRelatedPartyExplanatory
NameOfParentEntity
NameOfUltimateParentOfGroup
NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
ExplanationOfRelationshipsBetweenParentsAndEntity
KeyManagementPersonnelCompensation
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
DisclosureOfTransactionsBetweenRelatedPartiesAbstract
DisclosureOfTransactionsBetweenRelatedPartiesTable
CategoriesOfRelatedPartiesAxis
EntitysTotalForRelatedPartiesMember
RelatedPartiesMember
EntitiesWithControlJointControlOrSignificantInfluenceOverEntityMember
EntitiesOverWhichEntityHasControlJointControlOrSignificantInfluenceMember
KeyManagementPersonnelOfEntityOrParentMember
OtherRelatedPartiesMember
DisclosureOfTransactionsBetweenRelatedPartiesLineItems
DescriptionOfTransactionsWithRelatedParty
DescriptionOfNatureOfRelatedPartyRelationship
RelatedPartyTransactionsAbstract
PurchasesOfGoodsRelatedPartyTransactions
RevenueFromSaleOfGoodsRelatedPartyTransactions
PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
ServicesReceivedRelatedPartyTransactions
RevenueFromRenderingOfServicesRelatedPartyTransactions
LeasesAsLessorRelatedPartyTransactions
LeasesAsLesseeRelatedPartyTransactions
TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransaction
SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransaction
ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelated
OutstandingBalancesForRelatedPartyTransactionsAbstract
AmountsPayableRelatedPartyTransactions
AmountsReceivableRelatedPartyTransactions
ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTrans
ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForR
ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTrans
ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTrans
[819100] Notes - First time adoption
DisclosureOfFirstTimeAdoptionExplanatory
IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSF
DescriptionOfOmissionOfDisclosuresRequiredByIFRSForSMEs
IdentificationOfAmountsThatHaveNotBeenRestatedAsResultOfApplyingAmend
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
IFRSsMember
PreviousGAAPMember
EffectOfTransitionToIFRSsMember
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Equity
ProfitLoss
ExplanationOfEffectOfTransitionOnReportedFinancialPosition
ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
ExplanationOfEffectOfTransitionOnReportedCashFlows
DescriptionOfReasonWhyEntityStoppedApplyingIFRSForSMEs
DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSForSMEs
DescriptionOfWhetherEntityHasAppliedSection35OrSection10WhenApplyingIF
ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
[822100] Notes - Property, plant and equipment
DisclosureOfPropertyPlantAndEquipmentExplanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
DisclosureOfPropertyPlantAndEquipmentAbstract
DisclosureOfPropertyPlantAndEquipmentTable
ClassesOfPropertyPlantAndEquipmentAxis
PropertyPlantAndEquipmentMember
LandAndBuildingsMember
LandMember
BuildingsMember
MachineryMember
VehiclesMember
ShipsMember
AircraftMember
MotorVehiclesMember
FixturesAndFittingsMember
OfficeEquipmentMember
TangibleExplorationAndEvaluationAssetsMember
ConstructionInProgressMember
OtherPropertyPlantAndEquipmentMember
CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGros
CarryingAmountMember
GrossCarryingAmountMember
AccumulatedDepreciationAmortisationAndImpairmentMember
DisclosureOfPropertyPlantAndEquipmentLineItems
MeasurementBasesPropertyPlantAndEquipment
DepreciationMethodPropertyPlantAndEquipment
UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment
ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
ChangesInPropertyPlantAndEquipmentAbstract
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
DepreciationPropertyPlantAndEquipment
RevaluationIncreaseDecreasePropertyPlantAndEquipment
ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEqu
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyP
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmen
IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
DisposalsPropertyPlantAndEquipment
ChangesInPropertyPlantAndEquipment
EffectiveDateOfRevaluationPropertyPlantAndEquipment
ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAn
ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAn
PropertyPlantAndEquipmentRevaluedAssetsAtCost
MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAn
DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationA
UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDep
DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepre
ChangesInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairme
AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostL
AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccu
TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLossAbstract
TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss
TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss
TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss
IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLe
DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpai
ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccum
ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCos
IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumul
DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairme
IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAn
PropertyPlantAndEquipmentRestrictionsOnTitle
DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
PropertyPlantAndEquipmentPledgedAsSecurity
ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasured
DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldIn
PropertyPlantAndEquipmentRevaluationSurplus
RevaluationIncreaseDecreasePropertyPlantAndEquipment
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersP
[822390] Notes - Financial instruments
DisclosureOfFinancialInstrumentsExplanatory
CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
FinancialAssetsAtFairValueThroughProfitOrLoss
FinancialAssetsThatAreDebtInstrumentsAtCost
FinancialAssetsThatAreEquityInstrumentsAtCost
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
FinancialLiabilitiesAtAmortisedCost
LoanCommitmentsAtCost
MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLia
StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldO
FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUn
FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithou
DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumen
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDere
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDer
FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
FinancialAssetsWhichDoNotQualifyForDerecognitionMember
NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecog
NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
AssetsThatEntityContinuesToRecognise
AssociatedLiabilitiesThatEntityContinuesToRecognise
FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilit
DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundO
LoansPayableInDefault
DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableReneg
IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
GainsLossesOnFinancialInstrumentsAbstract
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
GainsLossesOnFinancialAssetsAtAmortisedCost
GainsLossesOnFinancialLiabilitiesAtAmortisedCost
InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotA
InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
DisclosureOfFinancialAssetsExplanatory
DisclosureOfFinancialAssetsAbstract
DisclosureOfFinancialAssetsTable
ClassesOfFinancialAssetsAxis
FinancialAssetsMember
DisclosureOfFinancialAssetsLineItems
ImpairmentLossOnFinancialAssets
DisclosureOfHedgeAccountingExplanatory
DisclosureOfDetailedInformationAboutHedgesExplanatory
DisclosureOfHedgeAccountingAbstract
DisclosureOfHedgeAccountingTable
TypesOfRisksAxis
TypesOfRisksMember
InterestRateRisksOfDebtInstrumentsMeasuredAtAmortisedCostMember
ForeignExchangeOrInterestRateRisksInFirmCommitmentOrHighlyProbableForec
PriceRisksOfCommodityOrFirmCommitmentsOrHighlyProbableForecastTransac
ForeignExchangeRisksInNetInvestmentInForeignOperationsMember
DisclosureOfHedgeAccountingLineItems
DescriptionOfTypeOfHedge
DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
DescriptionOfNatureOfRisksBeingHedged
GainsLossesOnHedgingInstrument
GainsLossesOnHedgedItemAttributableToHedgedRisk
DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLonge
GainsLossesOnCashFlowHedgesNetOfTax
GainsLossesOnCashFlowHedgesBeforeTax
ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
[823180] Notes - Intangible assets
DisclosureOfIntangibleAssetsExplanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
DisclosureOfIntangibleAssetsAbstract
DisclosureOfIntangibleAssetsTable
ClassesOfIntangibleAssetsOtherThanGoodwillAxis
IntangibleAssetsOtherThanGoodwillMember
BrandNamesMember
IntangibleExplorationAndEvaluationAssetsMember
MastheadsAndPublishingTitlesMember
ComputerSoftwareMember
LicencesAndFranchisesMember
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRigh
RecipesFormulaeModelsDesignsAndPrototypesMember
IntangibleAssetsUnderDevelopmentMember
ServiceConcessionArrangementsClassifiedAsIntangibleAssetsMember
OtherIntangibleAssetsMember
DisclosureOfIntangibleAssetsLineItems
LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGo
AmortisationMethodIntangibleAssetsOtherThanGoodwill
UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill
ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
ChangesInIntangibleAssetsOtherThanGoodwillAbstract
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanG
AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGo
AmortisationIntangibleAssetsOtherThanGoodwill
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThan
IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
DisposalsIntangibleAssetsOtherThanGoodwill
ChangesInIntangibleAssetsOtherThanGoodwill
DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
DisclosureOfIntangibleAssetsMaterialToEntityAbstract
DisclosureOfIntangibleAssetsMaterialToEntityTable
IntangibleAssetsMaterialToEntityAxis
IntangibleAssetsMaterialToEntityMember
DisclosureOfIntangibleAssetsMaterialToEntityLineItems
DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
IntangibleAssetsMaterialToEntity
RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity
IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
IntangibleAssetsAcquiredByWayOfGovernmentGrant
IntangibleAssetsWhoseTitleIsRestricted
IntangibleAssetsPledgedAsSecurityForLiabilities
ContractualCommitmentsForAcquisitionOfIntangibleAssets
ResearchAndDevelopmentExpense
[824180] Notes - Agriculture
DisclosureOfBiologicalAssetsExplanatory
DescriptionOfBiologicalAssets
MethodsAndAssumptionsAppliedInDeterminingFairValueOfBiologicalAssets
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
MeasurementAxis
AggregatedMeasurementMember
AtFairValueMember
AtCostMember
DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
ReconciliationOfChangesInBiologicalAssetsAbstract
BiologicalAssets
ChangesInBiologicalAssetsAbstract
GainsLossesOnFairValueAdjustmentBiologicalAssets
AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
DecreaseDueToHarvestBiologicalAssets
AcquisitionsThroughBusinessCombinationsBiologicalAssets
IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
DisposalsBiologicalAssets
ChangesInBiologicalAssets
BiologicalAssets
ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
DepreciationMethodBiologicalAssetsAtCost
UsefulLivesOrDepreciationRatesBiologicalAssetsAtCost
[825100] Notes - Investment property
DisclosureOfInvestmentPropertyExplanatory
DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairVal
DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuati
ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInves
RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndPr
ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestme
ReconciliationOfChangesInInvestmentPropertyAbstract
InvestmentProperty
ChangesInInvestmentPropertyAbstract
AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
AcquisitionsThroughBusinessCombinationsInvestmentProperty
GainsLossesOnFairValueAdjustmentInvestmentProperty
TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImp
TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairm
TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpa
TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndIm
TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
IncreaseDecreaseThroughOtherChangesInvestmentProperty
ChangesInInvestmentProperty
InvestmentProperty
[825480] Notes - Consolidated, combined and separate financial statements

DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanator
DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIn
DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToPa
DescriptionOfNatureOfFinancialStatements
InvestmentsInSubsidiariesNotConsolidatedAtReportingDate
ExplanationOfReasonsWhyCombinedFinancialStatementsArePrepared
BasisForDeterminingWhichEntitiesAreIncludedInCombinedFinancialStatements
BasisOfPreparationOfCombinedFinancialStatements
MethodUsedToAccountForInvestmentsInSubsidiaries
MethodUsedToAccountForInvestmentsInJointlyControlledEntities
MethodUsedToAccountForInvestmentsInAssociates
DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialSta
[825500] Notes - Interests in joint ventures
DisclosureOfInterestsInJointVenturesExplanatory
DescriptionOfAccountingPolicyForInvestmentsInJointVentures
FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
CommitmentsInRelationToJointVentures
ShareOfProfitLossOfJointVentures
ShareOfProfitLossOfDiscontinuedOperationsOfJointVentures
StatementThatUndueCostOrEffortExemptionIsAppliedForJointlyControlledEntiti
DescriptionOfReasonsWhyFairValueMeasurementOfJointlyControlledEntitiesWo
InvestmentsInJointlyControlledEntitiesAccountedForUnderCostModelBecauseU
[825600] Notes - Investments in associates
DisclosureOfInvestmentInAssociatesExplanatory
DescriptionOfAccountingPolicyForInvestmentInAssociates
FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
DividendsAndOtherDistributionsRecognisedAsIncome
ShareOfProfitLossOfAssociates
ShareOfProfitLossOfDiscontinuedOperationsOfAssociates
StatementThatUndueCostOrEffortExemptionIsAppliedForAssociates
DescriptionOfReasonsWhyFairValueMeasurementOfAssociatesWouldInvolveUnd
InvestmentsInAssociatesAccountedForUnderCostModelBecauseUndueCostOrEff
[825900] Notes - Non-current assets or disposal groups held for sale
DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgre
DescriptionOfFactsAndCircumstancesOfSaleOrPlan
AssetsForWhichEntityHasBindingSaleAgreement
LiabilitiesForWhichEntityHasBindingSaleAgreement
[826380] Notes - Inventories
DisclosureOfInventoriesExplanatory
DescriptionOfAccountingPolicyForMeasuringInventories
InventoryCostFormulas
InventoryWritedown2011
ReversalOfInventoryWritedown
CostOfInventoriesRecognisedAsExpenseDuringPeriod
InventoriesPledgedAsSecurityForLiabilities
[827570] Notes - Other provisions, contingent liabilities and contingent assets
DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanato
DisclosureOfOtherProvisionsExplanatory
DisclosureOfOtherProvisionsAbstract
DisclosureOfOtherProvisionsTable
ClassesOfProvisionsAxis
OtherProvisionsMember
WarrantyProvisionMember
RestructuringProvisionMember
LegalProceedingsProvisionMember
RefundsProvisionMember
OnerousContractsProvisionMember
MiscellaneousOtherProvisionsMember
DisclosureOfOtherProvisionsLineItems
ReconciliationOfChangesInOtherProvisionsAbstract
OtherProvisions
ChangesInOtherProvisionsAbstract
AdditionalProvisionsOtherProvisions
ProvisionUsedOtherProvisions
UnusedProvisionReversedOtherProvisions
IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
ChangesInOtherProvisions
OtherProvisions
DescriptionOfNatureOfObligationOtherProvisions
DescriptionOfExpectedTimingOfOutflowsOtherProvisions
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
AssetRecognisedForExpectedReimbursementOtherProvisions
ExpectedReimbursementOtherProvisions
DisclosureOfContingentLiabilitiesExplanatory
DisclosureOfContingentLiabilitiesAbstract
DisclosureOfContingentLiabilitiesTable
ClassesOfContingentLiabilitiesAxis
ContingentLiabilitiesMember
WarrantyContingentLiabilityMember
RestructuringContingentLiabilityMember
LegalProceedingsContingentLiabilityMember
OnerousContractsContingentLiabilityMember
ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMem
OtherContingentLiabilitiesMember
DisclosureOfContingentLiabilitiesLineItems
DescriptionOfNatureOfObligationContingentLiabilities
ExplanationOfFinancialEffectOfContingentLiabilities
EstimatedFinancialEffectOfContingentLiabilities
ExplanationOfPossibilityOfReimbursementContingentLiabilities
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
DescriptionOfNatureOfContingentAssets
ExplanationOfEstimatedFinancialEffectOfContingentAssets
EstimatedFinancialEffectOfContingentAssets
StatementThatEstimateOfFinancialEffectOfContingentAssetsWouldInvolveUndue
DescriptionOfReasonsWhyEstimatingFinancialEffectOfContingentAssetsWouldIn
InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
ExplanationOfReasonForNondisclosureOfInformationRegardingProvision
ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabili
ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset
[831110] Notes - Revenue
DisclosureOfRevenueExplanatory
DescriptionOfAccountingPolicyForRecognitionOfRevenue
[831400] Notes - Government grants

DisclosureOfGovernmentGrantsExplanatory
DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStat
GovernmentGrants
RevenueFromGovernmentGrants
IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernm
[831710] Notes - Construction contracts
DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
RevenueFromConstructionContracts
MethodsUsedToDetermineConstructionContractRevenueRecognised
MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
GrossAmountDueFromCustomersForContractWorkAsAsset
GrossAmountDueToCustomersForContractWorkAsLiability
[832410] Notes - Impairment of assets
DisclosureOfImpairmentOfAssetsExplanatory
DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
ClassesOfAssetsAxis
ClassesOfAssetsMember
InventoriesMember
GoodwillMember
InvestmentsInAssociatesMember
InvestmentsInJointVenturesMember
DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
ImpairmentLossRecognisedInProfitOrLoss
DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairment
ReversalOfImpairmentLossRecognisedInProfitOrLoss
DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairment
[832600] Notes - Leases
DisclosureOfLeasesExplanatory
DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract
DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable
ClassesOfAssetsAxis
InvestmentPropertyMember
BiologicalAssetsMember
OtherAssetsMember
DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems
RecognisedFinanceLeaseAsAssets
DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract
DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable
MaturityAxis
AggregatedTimeBandsMember
NotLaterThanOneYearMember
LaterThanOneYearAndNotLaterThanFiveYearsMember
LaterThanFiveYearsMember
DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems
MinimumFinanceLeasePaymentsPayable
MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
LeaseAndSubleasePaymentsRecognisedAsExpense
DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLeas
DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract
DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable
MaturityAxis
NotLaterThanOneYearMember
LaterThanOneYearAndNotLaterThanFiveYearsMember
LaterThanFiveYearsMember
DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems
GrossInvestmentInFinanceLease
UnearnedFinanceIncomeOnFinanceLease
MinimumFinanceLeasePaymentsReceivableAtPresentValue
MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease
ContingentRentsRecognisedAsIncomeAbstract
ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease
ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease
ContingentRentsRecognisedAsIncome
ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor
AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable
DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease
DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease
[834120] Notes - Share-based payment arrangements
DisclosureOfSharebasedPaymentArrangementsExplanatory
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanato
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
TypesOfSharebasedPaymentArrangementsAxis
SharebasedPaymentArrangementsMember
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
ExplanationOfShareOptionsInSharebasedPaymentArrangement
DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrange
DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplana
NumberOfOutstandingShareOptions
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
NumberOfOutstandingShareOptions
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPayme
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentA
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPayment
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPayment
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentAr
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPayme
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymen
DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValu
DescriptionOfLiabilityMeasurementForCashsettledSharebasedPaymentArrange
ExplanationOfModificationsModifiedSharebasedPaymentArrangements
ExplanationOfRecognitionAndMeasurementOfSharebasedPaymentExpenseOnBas
SharebasedPaymentTransactions
LiabilitiesFromSharebasedPaymentTransactions2011
[834480] Notes - Employee benefits
DisclosureOfEmployeeBenefitsExplanatory
DisclosureOfDefinedBenefitPlansExplanatory
DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
DisclosureOfDefinedBenefitPlansAbstract
DisclosureOfDefinedBenefitPlansTable
DefinedBenefitPlansAxis
DefinedBenefitPlansMember
MultiemployerDefinedBenefitPlansMember
DisclosureOfDefinedBenefitPlansLineItems
DescriptionOfTypeOfPlan
DescriptionOfAccountingPolicyForDefinedBenefitPlans
ActuarialGainsLossesRecognisedInProfitOrLossDefinedBenefitPlan
OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPl
ExplanationOfUsesOfAnySimplificationsInMeasuringDefinedBenefitObligation
DescriptionOfReasonsWhyUsingProjectedUnitCreditMethodToMeasureObligati
DateOfMostRecentComprehensiveActuarialValuation2013
DescriptionOfAdjustmentsMadeToMeasureDefinedBenefitObligation
ReconciliationOfChangesInPresentValueOfDefinedBenefitObligationAbstract
DefinedBenefitObligationAtPresentValue
ChangesInDefinedBenefitObligationAtPresentValueAbstract
IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresen
IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue
AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentV
DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPrese
ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue
DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue
IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentVa
DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue
DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue
IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtP
ChangesInDefinedBenefitObligationAtPresentValue
DefinedBenefitObligationAtPresentValue
ReconciliationOfChangesInFairValueOfPlanAssetsAbstract
PlanAssetsAtFairValue
ChangesInPlanAssetsAtFairValueAbstract
IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue
IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue
DecreaseThroughBenefitsPaidPlanAssetsAtFairValue
IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValu
IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue
IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue
DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue
ChangesInPlanAssetsAtFairValue
PlanAssetsAtFairValue
ReimbursementRightsAtFairValue
ChangesInReimbursementRightsAtFairValueAbstract
IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValu
IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairVal
DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRights
IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFair
IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairV
DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue
ChangesInReimbursementRightsAtFairValue
ReimbursementRightsAtFairValue
CostRelatingToDefinedBenefitPlans
PostemploymentBenefitExpenseDefinedBenefitPlans
CostRelatingToDefinedBenefitPlansForPeriodIncludedInCostOfAssets
DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairV
EquityInstrumentsAmountContributedToFairValueOfPlanAssets
DebtInstrumentsAmountContributedToFairValueOfPlanAssets
PropertyAmountContributedToFairValueOfPlanAssets
OtherAssetsAmountContributedToFairValueOfPlanAssets
EquityInstrumentsPercentageContributedToFairValueOfPlanAssets
DebtInstrumentsPercentageContributedToFairValueOfPlanAssets
PropertyPercentageContributedToFairValueOfPlanAssets
OtherAssetsPercentageContributedToFairValueOfPlanAssets
DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOf
DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAs
DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAs
DescriptionOfActualReturnOnPlanAssetsAndReimbursementRightRecognisedAs
ActuarialAssumptionOfDiscountRates
ActuarialAssumptionOfExpectedRatesOfReturnOnPlanAssets
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
ActuarialAssumptionOfMedicalCostTrendRates
OtherMaterialActuarialAssumptions
DisclosureOfOtherLongtermBenefitsExplanatory
DisclosureOfOtherLongtermBenefitsAbstract
DisclosureOfOtherLongtermBenefitsTable
CategoriesOfOtherLongtermBenefitsAxis
OtherLongtermBenefitsMember
DisclosureOfOtherLongtermBenefitsLineItems
DescriptionOfNatureOfOtherLongtermBenefits
OtherLongtermBenefitObligation
DescriptionOfFundingOfObligationsOfOtherLongtermBenefitsAtReportingDate
DisclosureOfTerminationBenefitsExplanatory
DisclosureOfTerminationBenefitsAbstract
DisclosureOfTerminationBenefitsTable
CategoriesOfTerminationBenefitsAxis
TerminationBenefitsMember
DisclosureOfTerminationBenefitsLineItems
DescriptionOfNatureOfTerminationBenefits
TerminationBenefitObligation
DescriptionOfFundingOfObligationsOfTerminationBenefits
DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
[835110] Notes - Income taxes
DisclosureOfIncomeTaxExplanatory
MajorComponentsOfTaxExpenseIncomeAbstract
CurrentTaxExpenseIncome
AdjustmentsForCurrentTaxOfPriorPeriod
DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDiff
DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxe
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDi
DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferred
TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInP
AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrSh
OtherComponentsOfDeferredTaxExpenseIncome
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiv
IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome
IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveInco
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJoin
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbst
CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingPr
TaxEffectOfRevenuesExemptFromTaxation
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplan
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstra
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
TemporaryDifferenceMember
UnusedTaxLossesMember
UnusedTaxCreditsMember
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineIt
DeferredTaxAssetsAndLiabilitiesAbstract
DeferredTaxAssets
DeferredTaxLiabilityAsset
AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory
AnalysisOfChangeInDeferredTaxAssetsExplanatory
DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsForWhi
DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTa
DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromP
CurrentTaxAssetsNotOffsetAgainstCurrentTaxLiabilitiesBecauseUndueCostOrEff
CurrentTaxLiabilitiesNotOffsetAgainstCurrentTaxAssetsBecauseUndueCostOrEff
DeferredTaxAssetsNotOffsetAgainstDeferredTaxLiabilitiesBecauseUndueCostOr
DeferredTaxLiabilitiesNotOffsetAgainstDeferredTaxAssetsBecauseUndueCostOr
DescriptionOfReasonsWhyApplyingRequirementToOffsetCurrentOrDeferredTaxAs
[842000] Notes - Effects of changes in foreign exchange rates
DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
DescriptionOfFunctionalCurrency
DescriptionOfPresentationCurrency
DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurre
DescriptionOfReasonForChangeInFunctionalCurrency
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
ReserveOfExchangeDifferencesOnTranslation
[851100] Notes - Cash flow statement

DisclosureOfCashFlowStatementExplanatory
ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashE
DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMean
DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
DescriptionOfConversionOfDebtToEquity
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
BankOverdraftsClassifiedAsCashEquivalents
OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldB
IncomeTaxesPaidRefundAbstract
IncomeTaxesPaidRefund
[861200] Notes - Share capital, reserves and other equity interest
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
DisclosureOfClassesOfShareCapitalExplanatory
DisclosureOfClassesOfShareCapitalAbstract
DisclosureOfClassesOfShareCapitalTable
ClassesOfShareCapitalAxis
ClassesOfShareCapitalMember
DisclosureOfClassesOfShareCapitalLineItems
NumberOfSharesAuthorised
NumberOfSharesIssuedAndFullyPaid
NumberOfSharesIssuedButNotFullyPaid
ParValuePerShare
ExplanationOfFactThatSharesHaveNoParValue
ReconciliationOfNumberOfSharesOutstandingAbstract
NumberOfSharesOutstanding
ChangesInNumberOfSharesOutstandingAbstract
IncreaseDecreaseInNumberOfSharesOutstanding
NumberOfSharesOutstanding
RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSa
DisclosureOfReservesAndOtherEquityInterestExplanatory
DisclosureOfReservesWithinEquityAbstract
DisclosureOfReservesWithinEquityTable
ReservesWithinEquityAxis
OtherReservesMember
ReserveOfExchangeDifferencesOnTranslationMember
ReserveOfCashFlowHedgesMember
RevaluationSurplusMember
DisclosureOfReservesWithinEquityLineItems
DescriptionOfNatureAndPurposeOfReservesWithinEquity
DescriptionOfOtherEquityInterest
[901000] Axis - Retrospective application and retrospective restatement
RestatedMember
PreviouslyStatedMember
IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeri
FinancialEffectOfChangesInAccountingPolicyMember
IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
FinancialEffectOfCorrectionsOfAccountingErrorsMember
[901500] Axis - Creation date

CreationDateAxis
DefaultFinancialStatementsDateMember
[913000] Axis - Consolidated, combined and separate financial statements
ConsolidatedAndSeparateFinancialStatementsAxis
ConsolidatedMember
CombinedMember
SeparateMember
[990000] Axis - Defaults
AccountingEstimatesAxis
AccountingEstimatesMember
AssetsAndLiabilitiesAxis
AssetsAndLiabilitiesMember
BusinessCombinationsAxis
EntitysTotalForBusinessCombinationsMember
CategoriesOfOtherLongtermBenefitsAxis
OtherLongtermBenefitsMember
CategoriesOfRelatedPartiesAxis
EntitysTotalForRelatedPartiesMember
CategoriesOfTerminationBenefitsAxis
TerminationBenefitsMember
ClassesOfAssetsAxis
ClassesOfContingentLiabilitiesAxis
ContingentLiabilitiesMember
ClassesOfFinancialAssetsAxis
FinancialAssetsMember
ClassesOfIntangibleAssetsOtherThanGoodwillAxis
ClassesOfProvisionsAxis
OtherProvisionsMember
ClassesOfPropertyPlantAndEquipmentAxis
ClassesOfShareCapitalAxis
ClassesOfShareCapitalMember
ComponentsOfEquityAxis
EquityMember
ConsolidatedAndSeparateFinancialStatementsAxis
ConsolidatedMember
CreationDateAxis
DefaultFinancialStatementsDateMember
DefinedBenefitPlansAxis
DefinedBenefitPlansMember
FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
IFRSsMember
IntangibleAssetsMaterialToEntityAxis
IntangibleAssetsMaterialToEntityMember
MaturityAxis
MeasurementAxis
AggregatedMeasurementMember
NonadjustingEventsAfterReportingPeriodAxis
NonadjustingEventsMember
ReclassifiedItemsAxis
ReclassifiedItemsMember
ReservesWithinEquityAxis
OtherReservesMember
RestatedMember
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
FinancialAssetsWhichDoNotQualifyForDerecognitionMember
TypesOfRisksAxis
TypesOfRisksMember
TypesOfSharebasedPaymentArrangementsAxis
SharebasedPaymentArrangementsMember
Preferred label
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-110000
Disclosure of general information about financial statements [text blo
Name of reporting entity or other means of identification

Explanation of change in name of reporting entity or other means of
Description of nature of financial statements
Date of end of reporting period

Period covered by financial statements
Description of presentation currency
Level of rounding used in financial statements

Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
Investment property at cost less accumulated depreciation and
Investment property at fair value through profit or loss
Goodwill
Intangible assets other than goodwill
Investments in associates
Investments in joint ventures
Non-current biological assets, at cost less accumulated depreci

Non-current biological assets, at fair value
Trade and other non-current receivables
Non-current inventories
Deferred tax assets
Current tax assets, non-current

Other non-current financial assets
Other non-current non-financial assets
Non-current non-cash assets pledged as collateral for which trans
Total non-current assets
Current assets [abstract]
Current inventories
Trade and other current receivables
Current tax assets, current

Current biological assets, at cost less accumulated depreciation
Current biological assets, at fair value
Other current financial assets
Other current non-financial assets
Cash and cash equivalents
Current non-cash assets pledged as collateral for which transferee

Total current assets
Total assets
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
Retained earnings
Share premium
Treasury shares
Other equity interest
Other reserves
Total equity attributable to owners of parent
Non-controlling interests
Total equity
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
Other non-current provisions
Total non-current provisions
Trade and other non-current payables
Deferred tax liabilities
Current tax liabilities, non-current

Other non-current financial liabilities
Non-current portion of non-current borrowings
Other non-current non-financial liabilities
Total non-current liabilities
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
Other current provisions
Total current provisions
Trade and other current payables
Current tax liabilities, current

Other current financial liabilities
Current borrowings
Current portion of non-current borrowings
Other current non-financial liabilities
Total current liabilities
Total liabilities
Total equity and liabilities
Assets [abstract]
Investment property at cost less accumulated depreciation and i
Goodwill
Other financial assets

Other non-financial assets

Biological assets, at cost less accumulated depreciation and impa
Biological assets, at fair value
Inventories
Current tax assets
Deferred tax assets
Trade and other receivables
Non-cash assets pledged as collateral for which transferee has righ

Total assets
Equity [abstract]
Issued capital
Retained earnings
Share premium
Treasury shares
Other reserves
Total equity attributable to owners of parent
Total equity
Trade and other payables
Provisions [abstract]
Provisions for employee benefits
Other provisions
Total provisions
Other financial liabilities
Borrowings
Other non-financial liabilities
Current tax liabilities
Total liabilities
Total equity and liabilities
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
Cost of sales
Gross profit
Other income
Distribution costs
Administrative expenses
Other expense
Other gains (losses)
Finance income
Finance costs
Share of profit (loss) of associates and joint ventures accounted f
Profit (loss) before tax
Tax income (expense)
Profit (loss) from continuing operations

Profit (loss) from discontinued operations
Profit (loss)
Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent
Profit (loss), attributable to non-controlling interests
Revenue
Other income
Increase (decrease) in inventories of finished goods and work in p
Other work performed by entity and capitalised
Raw materials and consumables used
Employee benefits expense
Depreciation and amortisation expense
Reversal of impairment loss (impairment loss) recognised in profit
Other expenses
Finance income
Finance costs
Share of profit (loss) of associates and joint ventures accounted f
Tax income (expense)

Profit (loss)

Statement of comprehensive income [abstract]
Profit (loss)
Other comprehensive income [abstract]

Components of other comprehensive income that will not be reclassif
Other comprehensive income, net of tax, exchange differences o
Other comprehensive income, net of tax, actuarial gains (losses)
Other comprehensive income, net of tax, gains (losses) on reval
Components of other comprehensive income that will be reclassified

Other comprehensive income, net of tax, cash flow hedges
Share of other comprehensive income of associates and joint vent

Total other comprehensive income
Total comprehensive income
Comprehensive income attributable to [abstract]

Comprehensive income, attributable to owners of parent
Comprehensive income, attributable to non-controlling interests
Profit (loss)
Components of other comprehensive income that will not be reclassifi

Other comprehensive income, before tax, exchange differences on
Other comprehensive income, before tax, actuarial gains (losses)
Other comprehensive income, before tax, gains (losses) on revalua
Components of other comprehensive income that will be reclassified t

Other comprehensive income, before tax, cash flow hedges
Share of other comprehensive income of associates and joint ventur

Total other comprehensive income, before tax
Income tax relating to components of other comprehensive income
Income tax relating to share of other comprehensive income of asso
Total other comprehensive income

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
Receipts from royalties, fees, commissions and other revenue
Receipts from contracts held for dealing or trading purposes
Receipts from premiums and claims, annuities and other policy b
Other cash receipts from operating activities
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
Payments from contracts held for dealing or trading purpose
Payments to and on behalf of employees
Payments for premiums and claims, annuities and other policy b
Other cash payments from operating activities
Dividends paid
Dividends received
Interest paid
Interest received
Income taxes refund (paid)
Other inflows (outflows) of cash

Net cash flows from (used in) operating activities
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
Cash flows used in obtaining control of subsidiaries or other busin
Other cash receipts from sales of equity or debt instruments of oth
Other cash payments to acquire equity or debt instruments of othe
Other cash receipts from sales of interests in joint ventures
Other cash payments to acquire interests in joint ventures
Proceeds from sales of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sales of intangible assets
Purchase of intangible assets
Proceeds from sales of other long-term assets
Purchase of other long-term assets
Cash advances and loans made to other parties
Cash receipts from repayment of advances and loans made to othe
Cash payments for futures contracts, forward contracts, option co
Cash receipts from futures contracts, forward contracts, option c
Dividends received
Interest paid
Interest received

Net cash flows from (used in) investing activities
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares
Proceeds from issuing other equity instruments
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Proceeds from borrowings
Repayments of borrowings
Payments of finance lease liabilities
Dividends paid
Interest paid

Net cash flows from (used in) financing activities
Net increase (decrease) in cash and cash equivalents before effect
Effect of exchange rate changes on cash and cash equivalents [abstr
Effect of exchange rate changes on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Profit (loss)
Adjustments to reconcile profit (loss) [abstract]

Adjustments for non-cash income tax expense
Adjustments for non-cash finance costs
Adjustments for income tax expense
Adjustments for finance costs
Adjustments for decrease (increase) in inventories
Adjustments for decrease (increase) in trade accounts receivabl
Adjustments for decrease (increase) in other operating receivabl
Adjustments for increase (decrease) in trade accounts payable
Adjustments for increase (decrease) in other operating payables
Adjustments for depreciation and amortisation expense
Adjustments for impairment loss (reversal of impairment loss) rec
Adjustments for provisions
Adjustments for unrealised foreign exchange losses (gains)
Adjustments for share-based payments
Adjustments for fair value losses (gains)
Adjustments for undistributed profits of associates
Adjustments for non-controlling interests
Adjustments for accrued expenses (income) not yet paid (receiv
Other adjustments for non-cash items
Adjustments for losses (gains) on disposal of non-current assets
Other adjustments for which cash effects are investing or financ
Other adjustments to reconcile profit (loss)
Total adjustments to reconcile profit (loss)
Dividends paid
Dividends received
Interest paid
Interest received

Net cash flows from (used in) operating activities
Cash flows from losing control of subsidiaries or other businesses
Cash flows used in obtaining control of subsidiaries or other busin
Other cash receipts from sales of equity or debt instruments of oth
Other cash payments to acquire equity or debt instruments of othe
Other cash receipts from sales of interests in joint ventures
Other cash payments to acquire interests in joint ventures
Proceeds from sales of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sales of intangible assets
Purchase of intangible assets
Proceeds from sales of other long-term assets
Purchase of other long-term assets
Cash advances and loans made to other parties
Cash receipts from repayment of advances and loans made to othe
Cash payments for futures contracts, forward contracts, option co
Cash receipts from futures contracts, forward contracts, option c
Dividends received
Interest paid
Interest received

Net cash flows from (used in) investing activities
Proceeds from borrowings
Repayments of borrowings
Payments of finance lease liabilities
Dividends paid
Interest paid

Net cash flows from (used in) financing activities
Net increase (decrease) in cash and cash equivalents before effect
Effect of exchange rate changes on cash and cash equivalents [abstr
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Statement of changes in equity [abstract]
Statement of changes in equity [table]
Components of equity [axis]
Equity [member]
Equity attributable to owners of parent [member]
Issued capital [member]
Share premium [member]
Treasury shares [member]
Other equity interest [member]
Other reserves [member]
Reserve of exchange differences on translation [member]

Reserve of cash flow hedges [member]
Revaluation surplus [member]
Retained earnings [member]

Non-controlling interests [member]
Retrospective application and retrospective restatement [axis]
Currently stated [member]
Previously stated [member]
Increase (decrease) due to changes in accounting policy and co
Increase (decrease) due to changes in accounting policy [me
Increase (decrease) due to changes in accounting policy re
Increase (decrease) due to voluntary changes in accountin

Increase (decrease) due to corrections of prior period error
Statement of changes in equity [line items]

Equity at beginning of period
Changes in equity [abstract]

Comprehensive income [abstract]
Profit (loss)
Other comprehensive income
Issue of equity
Dividends recognised as distributions to owners
Increase through other contributions by owners, equity
Decrease through other distributions to owners, equity
Increase (decrease) through other changes, equity
Increase (decrease) through treasury share transactions, equity
Increase (decrease) through changes in ownership interests in subs
Increase (decrease) through share-based payment transactions,
Total increase (decrease) in equity
Equity at end of period
Statement of income and retained earnings, additional disclosures [ab
Retained earnings at beginning of period
Dividends declared and paid or payable

Increase (decrease) through corrections of errors, retained earnings
Increase (decrease) through changes in accounting policies, retaine
Retained earnings at end of period
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
Buildings
Total land and buildings
Machinery
Vehicles [abstract]
Ships
Aircraft
Motor vehicles
Total vehicles
Fixtures and fittings
Office equipment
Tangible exploration and evaluation assets
Construction in progress
Other property, plant and equipment
Total property, plant and equipment
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
Intangible exploration and evaluation assets
Mastheads and publishing titles
Computer software
Licences and franchises
Copyrights, patents and other industrial property rights, service
Recipes, formulae, models, designs and prototypes
Intangible assets under development
Service concession arrangements, classified as intangible assets
Other intangible assets
Total intangible assets other than goodwill
Goodwill
Total intangible assets and goodwill
Classes of current inventories [abstract]
Current inventories held for sale
Current work in progress
Current materials and supplies to be consumed in production proc
Total current inventories
Trade and other non-current receivables [abstract]

Non-current receivables due from related parties
Non-current receivables due from other parties
Non-current receivables arising from accrued income not yet bille
Total trade and other non-current receivables
Trade and other current receivables [abstract]

Current receivables due from related parties
Current receivables due from other parties
Current receivables arising from accrued income not yet billed
Total trade and other current receivables
Trade and other receivables [abstract]

Receivables due from related parties
Receivables due from other parties
Receivables arising from accrued income not yet billed
Total trade and other receivables
Cash and cash equivalents [abstract]

Cash [abstract]
Cash on hand
Balances with banks
Total cash
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
Short-term investments, classified as cash equivalents
Other banking arrangements, classified as cash equivalents
Total cash equivalents
Other cash and cash equivalents
Total cash and cash equivalents
Classes of other provisions [abstract]

Warranty provision [abstract]
Non-current warranty provision
Current warranty provision
Total warranty provision
Restructuring provision [abstract]
Non-current restructuring provision
Current restructuring provision
Total restructuring provision
Legal proceedings provision [abstract]
Non-current legal proceedings provision
Current legal proceedings provision
Total legal proceedings provision
Refunds provision [abstract]
Non-current refunds provision
Current refunds provision
Total refunds provision
Onerous contracts provision [abstract]
Non-current onerous contracts provision
Current onerous contracts provision
Total onerous contracts provision
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
Current miscellaneous other provisions
Total miscellaneous other provisions
Other provisions [abstract]
Total other provisions
Trade and other non-current payables [abstract]

Non-current trade payables
Non-current payables to related parties
Deferred income classified as non-current
Accruals classified as non-current
Total trade and other non-current payables
Trade and other current payables [abstract]

Current trade payables
Current payables to related parties
Deferred income classified as current
Accruals classified as current
Total trade and other current payables
Trade and other payables [abstract]

Trade payables
Payables to related parties
Deferred income
Accruals
Total trade and other payables
Categories of non-current financial assets and non-current financial li

Non-current financial assets at fair value through profit or loss
Non-current financial assets that are debt instruments, at amortis
Non-current financial assets that are equity instruments, at cost
Non-current financial liabilities at fair value through profit or loss
Non-current financial liabilities at amortised cost
Non-current loan commitments, at cost
Categories of current financial assets and current financial liabilities
Current financial assets at fair value through profit or loss
Current financial assets that are debt instruments, at amortised co
Current financial assets that are equity instruments, at cost
Current financial liabilities at fair value through profit or loss
Current financial liabilities at amortised cost
Current loan commitments, at cost
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss
Financial assets that are debt instruments, at amortised cost
Financial assets that are equity instruments, at cost
Financial liabilities at fair value through profit or loss
Financial liabilities at amortised cost
Loan commitments, at cost
Other reserves [abstract]
Reserve of exchange differences on translation
Reserve of cash flow hedges

Revaluation surplus
Total other reserves
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
Revenue from rendering of services
Revenue from construction contracts
Royalty income
Interest income
Dividend income
Revenue from commissions
Income from government grants
Revenue from franchise fees

Other revenue
Total revenue
Classes of employee benefits expense [abstract]

Wages and salaries
Social security contributions
Other short-term employee benefits
Post-employment benefit expense, defined contribution plans
Post-employment benefit expense, defined benefit plans
Termination benefits expense
Other long-term employee benefits
Other employee expense
Total employee benefits expense
Disclosure of notes and other explanatory information [text block]
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Name of parent entity
Name of ultimate parent of group
Statement of compliance with IFRS for SMEs [text block]
Management conclusion on fair presentation as consequence of de

Explanation of departure from IFRS for SMEs
Explanation of nature of requirement in IFRS for SMEs and conclusion

Explanation of adjustments that would be necessary to achieve fair
Disclosure of uncertainties of entity's ability to continue as going co
Explanation of fact and basis for preparation of financial statemen
Explanation of why entity not regarded as going concern
Description of reason for using longer or shorter reporting period
Description of fact that amounts presented in financial statements

Disclosure of reclassifications or changes in presentation [text block
Disclosure of reclassifications or changes in presentation [abstract
Disclosure of reclassifications or changes in presentation [table]
Reclassified items [axis]
Reclassified items [member]
Disclosure of reclassifications or changes in presentation [line it
Description of nature of reclassifications or changes in present
Amount of reclassifications or changes in presentation
Description of reason for reclassifications or changes in presen
Description of reason why reclassification of comparative amounts i
Disclosure of summary of significant accounting policies [text block]
Explanation of measurement bases used in preparing financial sta
Description of other accounting policies relevant to understanding
Explanation of management judgements in applying entity's account
Description of basis for preparing and presenting information not
Explanation of sources of estimation uncertainty with significant ri
Disclosure of assets and liabilities with significant risk of material a
Disclosure of assets and liabilities with significant risk of material
Disclosure of assets and liabilities with significant risk of materi
Assets and liabilities [axis]
Assets and liabilities [member]
Disclosure of assets and liabilities with significant risk of materi
Description of nature of assets with significant risk of material
Description of nature of liabilities with significant risk of mate
Assets with significant risk of material adjustments within next
Liabilities with significant risk of material adjustments within n
Statement that fair value of assets other than cash to be distribut
Description of reasons why reliable fair value measurement of asset
Disclosure of changes in accounting policies, accounting estimates and
Disclosure of initial application of amendment to IFRS for SMEs [text

Disclosure of voluntary change in accounting policy [text block]
Explanation of reason why it is impracticable to determine amounts
Disclosure of changes in accounting estimates [text block]

Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
Accounting estimates [axis]
Accounting estimates [member]
Disclosure of changes in accounting estimates [line items]
Description of nature of change in accounting estimate [text bl
Increase (decrease) in accounting estimate
Description of fact that amount of change in accounting estimat
Description of nature of accounting errors in prior periods [text bloc
Explanation of reason why it is impracticable to determine amounts f
Disclosure of events after reporting period [text block]
Explanation of body of authorisation

Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to am
Disclosure of non-adjusting events after reporting period [text block
Disclosure of non-adjusting events after reporting period [abstract
Disclosure of non-adjusting events after reporting period [table]
Non-adjusting events after reporting period [axis]
Non-adjusting events after reporting period [member]
Major business combination [member]
Disposal of major subsidiary [member]
Announcement of plan to discontinue operation [member]
Major purchases of assets [member]
Other disposals of assets [member]
Expropriation of major assets by government [member]
Destruction of major production plant [member]
Announcing or commencing implementation of major restr
Issues or repurchases of entity's debt or equity instrumen
Abnormally large changes in asset prices or foreign exchan
Changes in tax rates or tax laws enacted or announced [m
Entering into significant commitments or contingent liabili
Commencement of major litigation [member]
Disclosure of non-adjusting events after reporting period [line it
Description of nature of non-adjusting event after reporting pe
Explanation of financial effect of non-adjusting event after repo
Disclosure of hyperinflationary reporting [text block]
Explanation of fact that financial statements and corresponding fig

Description of identity of price index
Level of price index
Price index movements
Gains (losses) on net monetary position
Disclosure of business combinations [text block]
Disclosure of detailed information about business combinations [tex

Disclosure of detailed information about business combination [ab
Disclosure of detailed information about business combination [
Business combinations [axis]
Entity's total for business combinations [member]
Business combinations [member]
Disclosure of detailed information about business combination [l
Name of acquiree
Description of acquiree
Date of acquisition
Percentage of voting equity interests acquired
Cost of business combination
Description of components of cost of business combination
Amounts recognised as of acquisition date for each major class
Financial assets recognised as of acquisition date
Inventory recognised as of acquisition date
Property, plant and equipment recognised as of acquisition d
Identifiable intangible assets recognised as of acquisition dat
Financial liabilities recognised as of acquisition date
Contingent liabilities recognised as of acquisition date
Net identifiable assets acquired (liabilities assumed)
Gain recognised in business combination where acquirer's interest
Description of line item in statement of comprehensive income in
Description of factors that make up goodwill recognised
Useful lives, goodwill
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
Changes in goodwill [abstract]
Additional recognition, goodwill
Increase (decrease) through net exchange differences, goodwill
Increase (decrease) through other changes, goodwill
Impairment loss recognised in profit or loss, goodwill
Amortisation, goodwill
Decrease through disposal of previously acquired businesses, go
Total increase (decrease) in goodwill
Goodwill at end of period
Disclosure of related party [text block]

Name of most senior parent entity producing publicly available fina
Explanation of relationships between parent and subsidiaries
Key management personnel compensation
Disclosure of transactions between related parties [text block]
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
Categories of related parties [axis]
Entity's total for related parties [member]
Related parties [member]
Entities with control, joint control or significant influenc
Entities over which entity has control, joint control or si
Key management personnel of entity or parent [member]
Other related parties [member]
Disclosure of transactions between related parties [line items]
Description of transactions with related party
Description of nature of related party relationship
Related party transactions [abstract]
Purchases of goods, related party transactions
Revenue from sale of goods, related party transactions
Purchases of property and other assets, related party transac
Sales of property and other assets, related party transactions
Services received, related party transactions
Revenue from rendering of services, related party transactio
Leases as lessor, related party transactions
Leases as lessee, related party transactions
Transfers of research and development from entity, related p
Transfers of research and development to entity, related part
Transfers under license agreements from entity, related party
Transfers under license agreements to entity, related party t
Transfers under finance agreements from entity, related part
Transfers under finance agreements to entity, related party t
Provision of guarantees or collateral by entity, related party
Provision of guarantees or collateral to entity, related party
Settlement of liabilities by entity on behalf of related party,
Settlement of liabilities on behalf of entity by related party,
Participation in defined benefit plan that shares risks betwee
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
Amounts receivable, related party transactions
Explanation of terms and conditions of outstanding balances f
Explanation of details of guarantees given or received of out
Provisions for doubtful debts related to outstanding balances o
Expense recognised during period for bad and doubtful debts fo
Disclosure of first-time adoption [text block]
Identification of amounts that have not been restated at date of tra

Description of omission of disclosures required by IFRS for SMEs
Identification of amounts that have not been restated as result of
Disclosure of comparative information prepared under previous GAA
Disclosure of comparative information prepared under previous G
Disclosure of comparative information prepared under previous
Financial effect of transition from previous GAAP to IFRS for SM
IFRS for SMEs [member]
Previous GAAP [member]
Effect of transition to IFRS for SMEs [member]
Disclosure of comparative information prepared under previous
Equity
Profit (loss)
Explanation of effect of transition on reported financial position

Explanation of effect of transition on reported financial performanc
Explanation of effect of transition on reported cash flows
Description of reason why entity stopped applying IFRS for SMEs
Description of reason why entity is resuming application of IFRS for
Description of whether entity has applied section 35 or section 10
Explanation of fact that financial statements for previous periods n
Disclosure of property, plant and equipment and investment property
Disclosure of detailed information about property, plant and equipm

Disclosure of detailed information about property, plant and equi
Disclosure of detailed information about property, plant and eq
Classes of property, plant and equipment [axis]
Property, plant and equipment [member]
Land and buildings [member]

Land [member]
Buildings [member]
Machinery [member]
Vehicles [member]
Ships [member]
Aircraft [member]
Motor vehicles [member]
Fixtures and fittings [member]
Office equipment [member]
Tangible exploration and evaluation assets [member]
Construction in progress [member]
Other property, plant and equipment [member]
Carrying amount, accumulated depreciation, amortisation and
Carrying amount [member]
Gross carrying amount [member]
Accumulated depreciation, amortisation and impairment
Disclosure of detailed information about property, plant and equ

Measurement bases, property, plant and equipment
Depreciation method, property, plant and equipment
Useful lives or depreciation rates, property, plant and equipme
Reconciliation of changes in property, plant and equipment [ab
Property, plant and equipment at beginning of period
Changes in property, plant and equipment [abstract]

Additions other than through business combinations, prope
Acquisitions through business combinations, property, pla
Increase (decrease) through net exchange differences, pro
Depreciation, property, plant and equipment
Revaluation increase (decrease), property, plant and equi
Impairment loss recognised in other comprehensive income

Reversal of impairment loss recognised in other comprehen
Impairment loss recognised in profit or loss, property, pla
Reversal of impairment loss recognised in profit or loss, p
Increase (decrease) through other changes, property, plan
Disposals, property, plant and equipment
Total increase (decrease) in property, plant and equipment
Property, plant and equipment at end of period
Effective date of revaluation, property, plant and equipment

Explanation of involvement of independent valuer in revaluati
Explanation of revaluation methods and significant assumption
Property, plant and equipment, revalued assets, at cost
Measurement bases, investment property at cost less accumulated
Depreciation method, investment property at cost less accumulate
Useful lives or depreciation rates, investment property at cost les
Disclosure of reconciliation of investment property at cost less ac
Disclosure of reconciliation of investment property at cost less

Investment property at cost less accumulated depreciation and
Changes in investment property at cost less accumulated depre

Additions other than through business combinations, investm
Acquisitions through business combinations, investment prop
Transfer to (from) investment property at fair value through pr
Transfer to investment property at fair value through profit
Transfer from investment property at fair value through prof
Transfer to (from) investment property at fair value through
Increase (decrease) through net exchange differences, inves
Depreciation, investment property at cost less accumulated
Impairment loss recognised in profit or loss, investment pro
Reversal of impairment loss recognised in profit or loss, in
Increase (decrease) through other changes, investment prope
Disposals, investment property at cost less accumulated dep
Total increase (decrease) in investment property at cost le
Investment property at cost less accumulated depreciation an
Property, plant and equipment, restrictions on title

Description of existence of restrictions on title, property, plant an
Property, plant and equipment, pledged as security
Contractual commitments for acquisition of property, plant and eq
Statement that entity has investment property whose fair value can
Description of reasons why fair value measurement of investment pr
Property, plant and equipment, revaluation surplus
Revaluation increase (decrease), property, plant and equipment
Description of restrictions on distribution of revaluation surplus t

Disclosure of financial instruments [text block]

Description of basis and assumptions to determine fair value
Statement that reliable measure of fair value for financial instrumen
Financial assets whose fair value is no longer available or is not ava
Financial liabilities whose fair value is no longer available or is not
Description of reasons why reliable fair value measurement of finan
Disclosure of transferred financial assets that are not derecognised i
Disclosure of transferred financial assets that are not derecognised
Disclosure of transferred financial assets that are not derecognise
Transferred financial assets that are not derecognised in their e
Transferred financial assets that are not derecognised in the
Disclosure of transferred financial assets that are not derecognise
Description of nature of transferred financial assets that are no
Description of nature of risks and rewards of ownership to whi
Assets that entity continues to recognise
Associated liabilities that entity continues to recognise
Financial assets pledged as collateral for liabilities or contingent liabi
Description of terms and conditions of financial assets pledged as colla
Description of details of breaches of terms or defaults during period
Loans payable in breach of terms or default
Explanation of whether breach of terms or default was remedied or
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 lo
Gains (losses) on financial liabilities at fair value through profit or
Gains (losses) on financial assets at amortised cost
Gains (losses) on financial liabilities at amortised cost
Interest income and interest expense for financial assets or financial
Interest income for financial assets not at fair value through profi
Interest expense for financial liabilities not at fair value through p
Disclosure of financial assets [text block]
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
Classes of financial assets [axis]
Financial assets, class [member]
Disclosure of financial assets [line items]
Impairment loss on financial assets
Disclosure of hedge accounting [text block]
Disclosure of detailed information about hedges [text block]
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
Types of risks [axis]
Risks [member]
Interest rate risks of debt instruments measured at amor
Foreign exchange or interest rate risks in firm commitmen
Price risks of commodity or firm commitments or highly p
Foreign exchange risks in net investment in foreign oper
Disclosure of detailed information about hedges [line items]
Description of type of hedge
Description of financial instruments designated as hedging i
Financial instruments designated as hedging instruments, at f
Description of nature of risks being hedged
Gains (losses) on hedging instrument, fair value hedges
Gains (losses) on hedged item attributable to hedged risk, fair val
Description of periods when cash flows expected to occur
Description of periods when cash flows affect profit or loss
Description of forecast transactions for which hedge accounting h
Gains (losses) on cash flow hedges, net of tax
Gains (losses) on cash flow hedges, before tax
Reclassification adjustments on cash flow hedges, net of tax
Reclassification adjustments on cash flow hedges, before tax
Gains (losses) on ineffectiveness of cash flow hedges recognised in
Disclosure of intangible assets [text block]
Disclosure of detailed information about intangible assets [text bloc

Disclosure of detailed information about intangible assets [abstrac
Disclosure of detailed information about intangible assets [table
Classes of intangible assets other than goodwill [axis]
Intangible assets other than goodwill [member]
Brand names [member]

Intangible exploration and evaluation assets [member]
Mastheads and publishing titles [member]
Computer software [member]
Licences and franchises [member]
Copyrights, patents and other industrial property rights, s
Recipes, formulae, models, designs and prototypes [membe
Intangible assets under development [member]
Service concession arrangements, classified as intangible
Other intangible assets [member]
Disclosure of detailed information about intangible assets [line i

Description of line item(s) in statement of comprehensive incom
Amortisation method, intangible assets other than goodwill
Useful lives or amortisation rates, intangible assets other than
Reconciliation of changes in intangible assets other than goodwi
Intangible assets other than goodwill at beginning of period
Changes in intangible assets other than goodwill [abstract]

Additions other than through business combinations, intang
Acquisitions through business combinations, intangible asse
Increase (decrease) through net exchange differences, intan
Amortisation, intangible assets other than goodwill
Impairment loss recognised in profit or loss, intangible asse
Reversal of impairment loss recognised in profit or loss, int
Increase (decrease) through other changes, intangible asset
Disposals, intangible assets other than goodwill
Total increase (decrease) in intangible assets other than go
Intangible assets other than goodwill at end of period
Disclosure of intangible assets material to entity [text block]

Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
Intangible assets material to entity [axis]
Intangible assets material to entity [member]
Disclosure of intangible assets material to entity [line items]
Description of intangible assets material to entity
Intangible assets material to entity
Remaining amortisation period of intangible assets material to
Intangible assets acquired by way of government grant, fair value ini
Intangible assets acquired by way of government grant
Intangible assets whose title is restricted
Intangible assets pledged as security for liabilities
Contractual commitments for acquisition of intangible assets
Research and development expense
Disclosure of biological assets [text block]
Description of biological assets
Description of methods and assumptions applied in determining fair v

Disclosure of reconciliation of changes in biological assets [text bloc
Disclosure of reconciliation of changes in biological assets [abstrac
Disclosure of reconciliation of changes in biological assets [table]
Measurement [axis]
Aggregated measurement [member]
At fair value [member]
At cost [member]

Disclosure of reconciliation of changes in biological assets [line i

Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period
Changes in biological assets [abstract]
Gains (losses) on fair value adjustment, biological assets
Additions other than through business combinations, biologi
Decrease due to harvest, biological assets
Acquisitions through business combinations, biological asse
Increase (decrease) through net exchange differences, biolo
Increase (decrease) through other changes, biological asset
Disposals, biological assets
Total increase (decrease) in biological assets
Biological assets at end of period
Explanation of why fair value cannot be reliably measured without und
Depreciation method, biological assets, at cost
Useful lives or depreciation rates, biological assets, at cost
Disclosure of investment property at fair value through profit or loss [
Description of methods and significant assumptions applied in deter

Description of extent to which fair value of investment property is
Explanation of restrictions on realisability of investment property a
Restrictions on realisability of investment property at fair value th
Explanation of contractual obligations to purchase, construct or de
Reconciliation of changes in investment property at fair value throug
Investment property at fair value through profit or loss at beginni
Changes in investment property at fair value through profit or loss

Additions other than through business combinations, investment p
Acquisitions through business combinations, investment property
Gains (losses) on fair value adjustment, investment property at fa
Transfer to (from) investment property at cost less accumulated
Transfer to investment property at cost less accumulated dep
Transfer from investment property at cost less accumulated d
Transfer to (from) investment property at cost less accumulat
Transfer from (to) inventories and owner-occupied property, inve
Increase (decrease) through net exchange differences, investment
Increase (decrease) through other changes, investment property a
Total increase (decrease) in investment property at fair value thr
Investment property at fair value through profit or loss at end of
Disclosure of consolidated, separate and combined financial statement
Description of significant judgements and assumptions made in determ

Date of end of reporting period of financial statements of subsidiary
Description of nature and extent of significant restrictions on transf
Investments in subsidiaries not consolidated at reporting date

Explanation of reasons why combined financial statements are pre
Description of basis for determining which entities are included in
Description of basis of preparation of combined financial statement
Method used to account for investments in subsidiaries
Method used to account for investments in jointly controlled entitie
Method used to account for investments in associates
Description of identification of financial statements to which separa
Disclosure of interests in joint ventures [text block]
Description of accounting policy for investments in joint ventures [t
Fair value of investments in joint ventures for which there are quot
Commitments in relation to joint ventures
Share of profit (loss) of joint ventures accounted for using equity m
Share of profit (loss) of discontinued operations of joint ventures
Statement that undue cost or effort exemption is applied for jointly
Description of reasons why fair value measurement of jointly control
Investments in jointly controlled entities accounted for under cost
Disclosure of investment in associates [text block]
Description of accounting policy for investment in associates [text b
Fair value of investments in associates for which there are quoted m

Dividends and other distributions from associates accounted for by
Share of profit (loss) of associates accounted for using equity meth
Share of profit (loss) of discontinued operations of associates acco
Statement that undue cost or effort exemption is applied for associ
Description of reasons why fair value measurement of associates wo
Investments in associates accounted for under cost model because u
Disclosure of binding sale agreement for major disposal of assets or gro
Description of assets or group of assets and liabilities if entity has
Description of facts and circumstances of sale or plan
Assets for which entity has binding sale agreement
Liabilities for which entity has binding sale agreement
Disclosure of inventories [text block]
Description of accounting policy for measuring inventories [text blo
Description of inventory cost formulas

Inventory write-down
Reversal of inventory write-down
Cost of inventories recognised as expense during period
Inventories pledged as security for liabilities
Disclosure of other provisions, contingent liabilities and contingent as
Disclosure of other provisions [text block]

Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
Classes of other provisions [axis]
Other provisions [member]
Warranty provision [member]
Restructuring provision [member]
Legal proceedings provision [member]
Refunds provision [member]
Onerous contracts provision [member]
Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period
Changes in other provisions [abstract]

Additional provisions, other provisions
Provision used, other provisions
Unused provision reversed, other provisions
Increase (decrease) through net exchange differences, othe
Increase (decrease) through transfers and other changes, o
Total increase (decrease) in other provisions
Other provisions at end of period
Description of nature of obligation, other provisions

Description of expected timing of outflows, other provisions
Indication of uncertainties of amount or timing of outflows, ot
Asset recognised for expected reimbursement, other provision
Expected reimbursement, other provisions
Disclosure of contingent liabilities [text block]
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
Classes of contingent liabilities [axis]
Contingent liabilities [member]
Warranty contingent liability [member]
Restructuring contingent liability [member]
Legal proceedings contingent liability [member]
Onerous contracts contingent liability [member]
Contingent liability for decommissioning, restoration and r
Other contingent liabilities [member]
Disclosure of contingent liabilities [line items]
Description of nature of obligation, contingent liabilities
Explanation of estimated financial effect of contingent liabilitie
Estimated financial effect of contingent liabilities
Explanation of possibility of reimbursement, contingent liabiliti
Indication of uncertainties of amount or timing of outflows, cont
Description of nature of contingent assets
Explanation of estimated financial effect of contingent assets
Estimated financial effect of contingent assets
Statement that estimate of financial effect of contingent assets wou
Description of reasons why estimating financial effect of contingent
Information about contingent liabilities that disclosure is not practi
Explanation of general nature of dispute and of reason for non-disc
Explanation of general nature of dispute and of reason for non-discl
Explanation of general nature of dispute and of reason for non-disc
Disclosure of revenue [text block]
Description of accounting policy for recognition of revenue [text blo
Disclosure of government grants [text block]
Description of nature of government grants recognised in financial

Government grants
Indication of other forms of government assistance with direct benef

Explanation of unfulfilled conditions and other contingencies attac
Disclosure of recognised revenue from construction contracts [text bl
Methods used to determine construction contract revenue recogni

Methods used to determine stage of completion of construction in
Gross amount due from customers for contract work as asset
Gross amount due to customers for contract work as liability
Disclosure of impairment of assets [text block]
Disclosure of impairment loss and reversal of impairment loss [text

Disclosure of impairment loss and reversal of impairment loss [abs
Disclosure of impairment loss and reversal of impairment loss [t
Classes of assets [axis]
Assets [member]
Inventories [member]
Goodwill [member]
Investments in associates [member]

Investments in joint ventures [member]
Disclosure of impairment loss and reversal of impairment loss [li
Impairment loss recognised in profit or loss
Description of line item(s) in statement of comprehensive inco
Reversal of impairment loss recognised in profit or loss
Description of line item(s) in statement of comprehensive inco
Disclosure of leases [text block]
Disclosure of recognised finance lease as assets by lessee [text block

Disclosure of recognised finance lease as assets by lessee [abstract
Disclosure of recognised finance lease as assets by lessee [table]
Assets [member]
Investment property [member]

Biological assets [member]
Other assets [member]
Disclosure of recognised finance lease as assets by lessee [line i

Recognised finance lease as assets
Disclosure of finance lease and operating lease by lessee [text block
Disclosure of finance lease and operating lease by lessee [abstract

Disclosure of finance lease and operating lease by lessee [table]
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than five years [member]
Later than five years [member]
Disclosure of finance lease and operating lease by lessee [line it

Minimum finance lease payments payable
Minimum lease payments payable under non-cancellable opera
Lease and sublease payments recognised as expense
Description of significant leasing arrangements by lessee classified
Description of significant leasing arrangements by lessee classified
Disclosure of finance lease and operating lease by lessor [text block]
Disclosure of finance lease and operating lease by lessor [abstract

Disclosure of finance lease and operating lease by lessor [table]
Maturity [axis]
Disclosure of finance lease and operating lease by lessor [line it

Gross investment in finance lease
Unearned finance income on finance lease
Minimum finance lease payments receivable, at present value

Minimum lease payments receivable under non-cancellable ope
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance leas
Contingent rents recognised as income, classified as operating l
Total contingent rents recognised as income
Explanation of unguaranteed residual values accruing to benefit of
Accumulated allowance for uncollectible minimum lease payments
Description of significant leasing arrangements by lessor classified
Description of significant leasing arrangements by lessor classified
Disclosure of share-based payment arrangements [text block]
Disclosure of terms and conditions of share-based payment arrange

Disclosure of terms and conditions of share-based payment arran
Disclosure of terms and conditions of share-based payment arra
Types of share-based payment arrangements [axis]
Share-based payment arrangements [member]
Disclosure of terms and conditions of share-based payment arra
Description of share-based payment arrangement
Description of vesting requirements for share-based paymen
Description of maximum term of options granted for share-
Description of method of settlement for share-based payme
Disclosure of number and weighted average exercise prices of share
Number of share options outstanding in share-based payment arr
Number of share options granted in share-based payment arrang

Number of share options forfeited in share-based payment arran
Number of share options exercised in share-based payment arra
Number of share options expired in share-based payment arrang
Number of share options outstanding in share-based payment arr
Number of share options exercisable in share-based payment arr

Weighted average exercise price of share options outstanding in
Weighted average exercise price of share options granted in sha

Weighted average exercise price of share options forfeited in s
Weighted average exercise price of share options exercised in s
Weighted average exercise price of share options expired in sha
Weighted average exercise price of share options outstanding in
Weighted average exercise price of share options exercisable in

Explanation of measurement of fair value of goods or services recei
Description of liability measurement for cash-settled share-based
Explanation of modifications, modified share-based payment arran
Explanation of measurement of share-based payment expense on basi
Expense from share-based payment transactions
Liabilities from share-based payment transactions
Disclosure of employee benefits [text block]
Disclosure of defined benefit plans [text block]

Description of fact that multi-employer or state plan is defined ben
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
Defined benefit plans [axis]
Defined benefit plans [member]
Multi-employer defined benefit plans [member]
Disclosure of defined benefit plans [line items]
Description of type of plan
Description of accounting policy for recognising actuarial gains
Actuarial gains (losses) recognised in profit or loss, defined ben

Other comprehensive income, before tax, actuarial gains (losse
Explanation of uses of any simplifications in measuring defined

Description of reasons why using projected unit credit method
Date of most recent comprehensive actuarial valuation
Description of adjustments made to measure defined benefit o
Reconciliation of changes in present value of defined benefit ob
Defined benefit obligation, at present value at beginning of p
Changes in defined benefit obligation, at present value [abstr
Increase (decrease) through current service cost, defined be
Increase (decrease) through interest cost, defined benefit o
Acquisitions through business combinations, defined benefit
Increase (decrease) through actuarial losses (gains), defined
Contributions by plan participants, defined benefit obligati
Decrease through benefits paid, defined benefit obligation,
Increase (decrease) through past service cost, defined benef
Increase (decrease) through curtailments, defined benefit ob
Increase (decrease) through settlements, defined benefit ob
Increase (decrease) through net exchange differences, defin
Total increase (decrease) in defined benefit obligation, at p
Defined benefit obligation, at present value at end of period
Reconciliation of changes in fair value of plan assets [abstract]
Plan assets, at fair value at beginning of period
Changes in plan assets, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), plan ass
Increase (decrease) through business combinations, plan asse
Decrease through benefits paid, plan assets, at fair value
Increase (decrease) through contributions by plan participant
Increase (decrease) through contributions by employer, plan
Increase (decrease) through net exchange differences, plan a
Increase (decrease) through settlements, plan assets, at fai
Total increase (decrease) in plan assets, at fair value
Plan assets, at fair value at end of period
Reimbursement rights, at fair value at beginning of period
Changes in reimbursement rights, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), reimbur
Increase (decrease) through business combinations, reimbur
Decrease through benefits paid, reimbursement rights, at fa
Increase (decrease) through contributions by plan participan
Increase (decrease) through contributions by employer, reim
Increase (decrease) through net exchange differences, reimb
Increase (decrease) through settlements, reimbursement righ
Total increase (decrease) in reimbursement rights, at fair v
Reimbursement rights, at fair value at end of period
Cost relating to defined benefit plans
Cost relating to defined benefit plans for period included in c
Description of percentage or amount which each major category c
Equity instruments, amount contributed to fair value of plan
Debt instruments, amount contributed to fair value of plan a
Real estate, amount contributed to fair value of plan assets
Other assets, amount contributed to fair value of plan assets
Equity instruments, percentage contributed to fair value of p
Debt instruments, percentage contributed to fair value of pla
Real estate, percentage contributed to fair value of plan asse
Other assets, percentage contributed to fair value of plan ass
Entity's own financial instruments included in fair value of plan
Property occupied by entity included in fair value of plan asset
Other assets used by entity included in fair value of plan assets
Actual return on plan assets and reimbursement right recognis
Actuarial assumption of discount rates
Actuarial assumption of expected rates of return on plan asset
Actuarial assumption of expected rates of salary increases
Actuarial assumption of medical cost trend rates
Other material actuarial assumptions
Disclosure of other long-term employee benefits [text block]
Disclosure of other long-term employee benefits [abstract]
Disclosure of other long-term employee benefits [table]
Categories of other long-term employee benefits [axis]
Other long-term employee benefits [member]
Disclosure of other long-term employee benefits [line items]
Description of nature of other long-term employee benefits
Other long-term employee benefit obligation
Description of funding of obligations of other long-term emplo
Disclosure of termination benefits [text block]
Disclosure of termination benefits [abstract]
Disclosure of termination benefits [table]
Categories of termination benefits [axis]
Termination benefits [member]
Disclosure of termination benefits [line items]
Description of nature of termination benefits
Termination benefit obligation
Description of funding of obligations of termination benefits
Description of nature of obligation, termination benefits contingent l
Disclosure of income tax [text block]
Major components of tax expense (income) [abstract]
Current tax expense (income)
Adjustments for current tax of prior periods
Deferred tax expense (income) relating to origination and reversal
Deferred tax expense (income) relating to tax rate changes or imp
Tax benefit arising from previously unrecognised tax loss, tax cred
Tax benefit arising from previously unrecognised tax loss, tax cr
Tax benefit arising from previously unrecognised tax loss, tax cr
Total tax benefit arising from previously unrecognised tax loss,
Deferred tax expense (income) arising from write-down or reversal
Tax expense (income) relating to changes in accounting policies and
Adjustments to deferred tax expense (income) arising from change
Other components of deferred tax expense (income)
Total tax expense (income)

Income tax relating to exchange differences on translation of ot
Income tax relating to cash flow hedges of other comprehensive
Income tax relating to defined benefit plans of other comprehens
Income tax relating to changes in revaluation surplus of other c
Aggregated income tax relating to components of other compreh
Income tax relating to share of other comprehensive income of asso
Current and deferred tax relating to items charged or credited direct
Current tax relating to items credited (charged) directly to equity
Deferred tax relating to items credited (charged) directly to equity
Aggregate current and deferred tax relating to items credited (char
Explanation of significant differences between tax expense (income)
Tax effect of revenues exempt from taxation
Tax effect of expense not deductible in determining taxable profit (
Explanation of changes in applicable tax rates to previous accountin
Disclosure of temporary difference, unused tax losses and unused tax
Disclosure of temporary difference, unused tax losses and unused t
Disclosure of temporary difference, unused tax losses and unused
Temporary difference, unused tax losses and unused tax credits
Temporary difference, unused tax losses and unused tax cre
Temporary differences [member]
Unused tax losses [member]
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused
Deferred tax assets and liabilities [abstract]
Deferred tax assets
Net deferred tax liability (asset)

Analysis of change in deferred tax liabilities [text block]
Analysis of change in deferred tax assets [text block]
Deductible temporary differences, unused tax losses and unused tax
Description of expiry date of deductible temporary differences, unu
Description of nature of potential income tax consequences that wo
Current tax assets not offset against current tax liabilities because
Current tax liabilities not offset against current tax assets because
Deferred tax assets not offset against deferred tax liabilities becau
Deferred tax liabilities not offset against deferred tax assets becau
Description of reasons why applying requirement to offset current or
Disclosure of effect of changes in foreign exchange rates [text block]
Description of functional currency

Description of reason why presentation currency is different from f

Description of reason for change in functional currency
Foreign exchange gain (loss)
Disclosure of cash flow statement [text block]
Explanation of investing and financing transactions not requiring us
Description of acquisition of assets by assuming directly related liab
Description of acquisition of entity by means of equity issue
Description of conversion of debt to equity
Cash and cash equivalents if different from statement of financial po
Bank overdrafts
Other differences to cash and cash equivalents in statement of ca
Total cash and cash equivalents if different from statement of fina
Cash and cash equivalents held by entity unavailable for use by gro
Commentary by management on significant cash and cash equivalent b
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities
Income taxes paid (refund), classified as investing activities
Income taxes paid (refund), classified as financing activities
Total income taxes paid (refund)

Disclosure of share capital, reserves and other equity interest [text bl
Disclosure of classes of share capital [text block]
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
Classes of share capital [axis]
Share capital [member]
Disclosure of classes of share capital [line items]
Number of shares authorised
Number of shares issued and fully paid
Number of shares issued but not fully paid
Par value per share
Explanation of fact that shares have no par value
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding
Number of shares outstanding at end of period
Rights, preferences and restrictions attaching to class of share
Number of shares in entity held by entity or by its subsidiaries
Number of shares reserved for issue under options and contract
Description of terms of shares reserved for issue under options
Disclosure of reserves within equity [text block]
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]
Reserves within equity [axis]

Disclosure of reserves within equity [line items]

Description of nature and purpose of reserves within equity
Description of rights, preferences and restrictions attaching to categ
https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes-dim_2022-03-24_role-901000

Increase (decrease) due to changes in accounting policy and corre
Increase (decrease) due to changes in accounting policy [membe
Increase (decrease) due to changes in accounting policy requi
Increase (decrease) due to voluntary changes in accounting po

Increase (decrease) due to corrections of prior period errors [m
Creation date [axis]
Default financial statements date [member]
Consolidated and separate financial statements [axis]
Consolidated [member]
Combined [member]
Separate [member]
Carrying amount, accumulated depreciation, amortisation and impair

Assets [member]



Equity [member]
Financial effect of transition from previous GAAP to IFRS for SMEs [axi
Maturity [axis]

Measurement [axis]
Temporary difference, unused tax losses and unused tax credits [axis]
Temporary difference, unused tax losses and unused tax credits [m
Transferred financial assets that are not derecognised in their entirety
Transferred financial assets that are not derecognised in their enti
Risks [member]
Standard label
e-110000
Disclosure of general information about financial statements [text blo

Explanation of change in name of reporting entity or other means of i
Date of end of reporting period

Period covered by financial statements
Level of rounding used in financial statements

e-210000
Assets [abstract]
Non-current assets [abstract]
Investment property at cost less accumulated depreciation and impa
Goodwill
Non-current biological assets, at cost less accumulated depreciation

Non-current biological assets, at fair value
Non-current inventories
Deferred tax assets
Current tax assets, non-current

Other non-current financial assets
Other non-current non-financial assets
Non-current non-cash assets pledged as collateral for which transferee
Non-current assets
Current assets [abstract]
Current inventories
Current tax assets, current

Current biological assets, at cost less accumulated depreciation and
Current biological assets, at fair value
Other current financial assets
Other current non-financial assets
Current non-cash assets pledged as collateral for which transferee has

Current assets
Assets
Equity [abstract]
Issued capital
Retained earnings
Share premium
Treasury shares
Other reserves
Equity attributable to owners of parent
Equity
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
Non-current provisions
Current tax liabilities, non-current

Other non-current financial liabilities
Non-current portion of non-current borrowings
Other non-current non-financial liabilities
Non-current liabilities
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
Current provisions
Current tax liabilities, current

Other current financial liabilities
Current borrowings
Current portion of non-current borrowings
Other current non-financial liabilities
Current liabilities
Liabilities
Equity and liabilities
e-220000
Assets [abstract]
Goodwill
Other financial assets

Other non-financial assets

Biological assets, at cost less accumulated depreciation and impairme
Biological assets, at fair value
Inventories
Current tax assets
Deferred tax assets
Non-cash assets pledged as collateral for which transferee has right by

Assets
Equity [abstract]
Issued capital
Retained earnings
Share premium
Treasury shares
Other reserves
Equity attributable to owners of parent
Equity
Provisions [abstract]
Provisions for employee benefits
Other provisions
Provisions
Other financial liabilities
Borrowings
Other non-financial liabilities
Current tax liabilities
Liabilities
Equity and liabilities
e-310000
Revenue
Cost of sales
Gross profit
Other income
Distribution costs
Administrative expenses
Other expense, by function
Finance income
Finance costs
Share of profit (loss) of associates and joint ventures accounted for
Tax expense (income), continuing operations

Profit (loss)

e-320000
Revenue
Other income
Decrease (increase) in inventories of finished goods and work in prog
Other work performed by entity and capitalised
Raw materials and consumables used
Depreciation and amortisation expense
Impairment loss (reversal of impairment loss) recognised in profit or l
Other expenses, by nature
Finance income
Finance costs
Share of profit (loss) of associates and joint ventures accounted for

Profit (loss)

e-410000
Profit (loss)
Other comprehensive income [abstract]

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, exchange differences on tra
Other comprehensive income, net of tax, actuarial gains (losses) on d
Other comprehensive income, net of tax, gains (losses) on revaluatio
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, cash flow hedges
Share of other comprehensive income of associates and joint venture

Comprehensive income

e-420000
Profit (loss)
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, exchange differences on tra
Other comprehensive income, before tax, actuarial gains (losses) on d
Other comprehensive income, before tax, gains (losses) on revaluatio
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, cash flow hedges
Share of other comprehensive income of associates and joint venture

Other comprehensive income, before tax
Income tax relating to share of other comprehensive income of assoc

e-510000
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
Receipts from royalties, fees, commissions and other revenue
Receipts from contracts held for dealing or trading purposes
Receipts from premiums and claims, annuities and other policy benefi
Other cash receipts from operating activities
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
Payments from contracts held for dealing or trading purpose
Payments to and on behalf of employees
Payments for premiums and claims, annuities and other policy benefi
Other cash payments from operating activities
Dividends paid, classified as operating activities
Dividends received, classified as operating activities
Interest paid, classified as operating activities
Interest received, classified as operating activities
Other inflows (outflows) of cash, classified as operating activities

Cash flows from (used in) operating activities
Cash flows from losing control of subsidiaries or other businesses, class
Cash flows used in obtaining control of subsidiaries or other businesses,
Other cash receipts from sales of equity or debt instruments of other en
Other cash payments to acquire equity or debt instruments of other enti
Other cash receipts from sales of interests in joint ventures, classified
Other cash payments to acquire interests in joint ventures, classified a
Proceeds from sales of property, plant and equipment, classified as inv
Purchase of property, plant and equipment, classified as investing acti
Proceeds from sales of intangible assets, classified as investing activit
Purchase of intangible assets, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing a
Purchase of other long-term assets, classified as investing activities
Cash advances and loans made to other parties, classified as investing
Cash receipts from repayment of advances and loans made to other parti
Cash payments for futures contracts, forward contracts, option contrac
Cash receipts from futures contracts, forward contracts, option contrac
Dividends received, classified as investing activities
Interest paid, classified as investing activities
Interest received, classified as investing activities
Other inflows (outflows) of cash, classified as investing activities

Cash flows from (used in) investing activities
Proceeds from borrowings, classified as financing activities
Repayments of borrowings, classified as financing activities
Payments of finance lease liabilities, classified as financing activities
Dividends paid, classified as financing activities
Interest paid, classified as financing activities
Other inflows (outflows) of cash, classified as financing activities

Cash flows from (used in) financing activities
Increase (decrease) in cash and cash equivalents before effect of ex
Effect of exchange rate changes on cash and cash equivalents [abstract]
Increase (decrease) in cash and cash equivalents
e-520000
Profit (loss)
Adjustments to reconcile profit (loss) [abstract]

Adjustments for non-cash income tax expense
Adjustments for non-cash finance costs
Adjustments for income tax expense
Adjustments for finance costs
Adjustments for decrease (increase) in inventories
Adjustments for decrease (increase) in trade accounts receivable
Adjustments for decrease (increase) in other operating receivables
Adjustments for increase (decrease) in trade accounts payable
Adjustments for increase (decrease) in other operating payables
Adjustments for depreciation and amortisation expense
Adjustments for impairment loss (reversal of impairment loss) recognis
Adjustments for provisions
Adjustments for unrealised foreign exchange losses (gains)
Adjustments for share-based payments
Adjustments for fair value losses (gains)
Adjustments for undistributed profits of associates
Adjustments for non-controlling interests
Adjustments for accrued income (expenses) not yet received (paid)
Other adjustments for non-cash items
Adjustments for losses (gains) on disposal of non-current assets
Other adjustments for which cash effects are investing or financing c
Other adjustments to reconcile profit (loss)
Adjustments to reconcile profit (loss)
Dividends paid, classified as operating activities
Dividends received, classified as operating activities
Interest paid, classified as operating activities
Interest received, classified as operating activities
Other inflows (outflows) of cash, classified as operating activities

Cash flows from (used in) operating activities
Cash flows from losing control of subsidiaries or other businesses, class
Cash flows used in obtaining control of subsidiaries or other businesses,
Other cash receipts from sales of equity or debt instruments of other en
Other cash payments to acquire equity or debt instruments of other enti
Other cash receipts from sales of interests in joint ventures, classified
Other cash payments to acquire interests in joint ventures, classified a
Proceeds from sales of property, plant and equipment, classified as inv
Purchase of property, plant and equipment, classified as investing acti
Proceeds from sales of intangible assets, classified as investing activit
Purchase of intangible assets, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing a
Purchase of other long-term assets, classified as investing activities
Cash advances and loans made to other parties, classified as investing
Cash receipts from repayment of advances and loans made to other parti
Cash payments for futures contracts, forward contracts, option contrac
Cash receipts from futures contracts, forward contracts, option contrac
Dividends received, classified as investing activities
Interest paid, classified as investing activities
Interest received, classified as investing activities
Other inflows (outflows) of cash, classified as investing activities

Cash flows from (used in) investing activities
Proceeds from borrowings, classified as financing activities
Repayments of borrowings, classified as financing activities
Payments of finance lease liabilities, classified as financing activities
Dividends paid, classified as financing activities
Interest paid, classified as financing activities
Other inflows (outflows) of cash, classified as financing activities

Cash flows from (used in) financing activities
Increase (decrease) in cash and cash equivalents before effect of ex
Effect of exchange rate changes on cash and cash equivalents [abstract]
Increase (decrease) in cash and cash equivalents
e-610000
Statement of changes in equity [abstract]
Statement of changes in equity [table]
Equity [member]
Equity attributable to owners of parent [member]
Issued capital [member]
Share premium [member]
Treasury shares [member]
Other equity interest [member]

Retained earnings [member]

Non-controlling interests [member]
Increase (decrease) due to changes in accounting policy and correcti
Increase (decrease) due to changes in accounting policy [member]
Increase (decrease) due to changes in accounting policy required by
Increase (decrease) due to voluntary changes in accounting policy [

Increase (decrease) due to corrections of prior period errors [member
Statement of changes in equity [line items]

Equity
Changes in equity [abstract]

Comprehensive income [abstract]
Profit (loss)
Issue of equity
Dividends recognised as distributions to owners
Increase through other contributions by owners, equity
Decrease through other distributions to owners, equity
Increase (decrease) through other changes, equity
Increase (decrease) through treasury share transactions, equity
Increase (decrease) through changes in ownership interests in subsidiar
Increase (decrease) through share-based payment transactions, equit
Increase (decrease) in equity
Equity
e-650000
Statement of income and retained earnings, additional disclosures [abstract]
Retained earnings
Dividends declared and paid or payable

Increase (decrease) through corrections of errors, retained earnings
Increase (decrease) through changes in accounting policies, retained
Retained earnings
e-800100
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
Buildings
Land and buildings
Machinery
Vehicles [abstract]
Ships
Aircraft
Motor vehicles
Vehicles
Fixtures and fittings
Office equipment
Tangible exploration and evaluation assets
Construction in progress
Other property, plant and equipment
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
Intangible exploration and evaluation assets
Mastheads and publishing titles
Computer software
Licences and franchises
Copyrights, patents and other industrial property rights, service and o
Recipes, formulae, models, designs and prototypes
Intangible assets under development
Service concession arrangements, classified as intangible assets
Other intangible assets
Goodwill
Intangible assets and goodwill
Classes of current inventories [abstract]
Current inventories held for sale
Current work in progress
Current materials and supplies to be consumed in production process
Current inventories
Trade and other non-current receivables [abstract]

Non-current receivables due from related parties
Non-current receivables due from other parties
Non-current receivables arising from accrued income not yet billed
Trade and other current receivables [abstract]

Current receivables due from related parties
Current receivables due from other parties
Current receivables arising from accrued income not yet billed
Trade and other receivables [abstract]

Receivables due from related parties
Receivables due from other parties
Receivables arising from accrued income not yet billed
Cash and cash equivalents [abstract]

Cash [abstract]
Cash on hand
Balances with banks
Cash
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
Short-term investments, classified as cash equivalents
Other banking arrangements, classified as cash equivalents
Cash equivalents
Other cash and cash equivalents
Classes of other provisions [abstract]

Warranty provision [abstract]
Non-current warranty provision
Current warranty provision
Warranty provision
Restructuring provision [abstract]
Non-current restructuring provision
Current restructuring provision
Restructuring provision
Legal proceedings provision [abstract]
Non-current legal proceedings provision
Current legal proceedings provision
Legal proceedings provision
Refunds provision [abstract]
Non-current refunds provision
Current refunds provision
Refunds provision
Onerous contracts provision [abstract]
Non-current onerous contracts provision
Current onerous contracts provision
Onerous contracts provision
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
Current miscellaneous other provisions
Miscellaneous other provisions
Other provisions [abstract]
Other provisions
Trade and other non-current payables [abstract]

Non-current trade payables
Non-current payables to related parties
Deferred income classified as non-current
Accruals classified as non-current
Trade and other current payables [abstract]

Current trade payables
Current payables to related parties
Deferred income classified as current
Accruals classified as current
Trade and other payables [abstract]

Trade payables
Payables to related parties
Deferred income
Accruals
Categories of non-current financial assets and non-current financial liabilities [abstract]

Non-current financial assets at fair value through profit or loss
Non-current financial assets that are debt instruments, at amortised
Non-current financial assets that are equity instruments, at cost
Non-current financial liabilities at fair value through profit or loss
Non-current financial liabilities at amortised cost
Non-current loan commitments, at cost
Categories of current financial assets and current financial liabilities [abstract]
Current financial assets at fair value through profit or loss
Current financial assets that are debt instruments, at amortised cost
Current financial assets that are equity instruments, at cost
Current financial liabilities at fair value through profit or loss
Current financial liabilities at amortised cost
Current loan commitments, at cost
Other reserves [abstract]
Reserve of cash flow hedges

Revaluation surplus
Other reserves
e-800200
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
Revenue from rendering of services
Royalty income
Interest income
Dividend income
Revenue from commissions
Revenue from franchise fees

Other revenue
Revenue
Classes of employee benefits expense [abstract]

Wages and salaries
Social security contributions
Other short-term employee benefits
Post-employment benefit expense, defined contribution plans
Termination benefits expense
Other long-term employee benefits
Other employee expense
e-810000
Disclosure of notes and other explanatory information [text block]
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Statement of compliance with IFRS for SMEs [text block]
Management conclusion on fair presentation as consequence of depa

Explanation of departure from IFRS for SMEs
Explanation of nature of requirement in IFRS for SMEs and conclusion

Explanation of adjustments that would be necessary to achieve fair p
Disclosure of uncertainties of entity's ability to continue as going con
Explanation of fact and basis for preparation of financial statements
Explanation of why entity not regarded as going concern
Description of reason for using longer or shorter reporting period
Description of fact that amounts presented in financial statements a

Disclosure of reclassifications or changes in presentation [text block]
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
Disclosure of reclassifications or changes in presentation [line items]
Description of nature of reclassifications or changes in presentation
Amount of reclassifications or changes in presentation
Description of reason for reclassifications or changes in presentation
Description of reason why reclassification of comparative amounts is
Disclosure of summary of significant accounting policies [text block]
Explanation of measurement bases used in preparing financial stateme
Description of other accounting policies relevant to understanding of
Explanation of management judgements in applying entity's accounting
Description of basis for preparing and presenting information not req
Explanation of sources of estimation uncertainty with significant risk
Disclosure of assets and liabilities with significant risk of material ad
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material ad
Disclosure of assets and liabilities with significant risk of material adj
Description of nature of assets with significant risk of material adjus
Description of nature of liabilities with significant risk of material ad
Assets with significant risk of material adjustments within next financi
Liabilities with significant risk of material adjustments within next fin
Statement that fair value of assets other than cash to be distributed
Description of reasons why reliable fair value measurement of assets
e-811000
Disclosure of changes in accounting policies, accounting estimates and
Disclosure of initial application of amendment to IFRS for SMEs [text

Disclosure of voluntary change in accounting policy [text block]
Explanation of reason why it is impracticable to determine amounts o
Disclosure of changes in accounting estimates [text block]

Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
Disclosure of changes in accounting estimates [line items]
Description of nature of change in accounting estimate [text block]
Increase (decrease) in accounting estimate
Description of fact that amount of change in accounting estimate is im
Description of nature of accounting errors in prior periods [text block
Explanation of reason why it is impracticable to determine amounts fo
e-815000
Disclosure of events after reporting period [text block]
Explanation of body of authorisation

Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to amen
Disclosure of non-adjusting events after reporting period [text block]
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
Major business combination [member]
Disposal of major subsidiary [member]
Announcement of plan to discontinue operation [member]
Major purchases of assets [member]
Other disposals of assets [member]
Expropriation of major assets by government [member]
Destruction of major production plant [member]
Announcing or commencing implementation of major restructuring
Issues or repurchases of entity's debt or equity instruments [member
Abnormally large changes in asset prices or foreign exchange rates
Changes in tax rates or tax laws enacted or announced [member]
Entering into significant commitments or contingent liabilities [memb
Commencement of major litigation [member]
Disclosure of non-adjusting events after reporting period [line items]
Description of nature of non-adjusting event after reporting period
Explanation of financial effect of non-adjusting event after reporting
e-816000
Disclosure of hyperinflationary reporting [text block]
Explanation of fact that financial statements and corresponding figur

Description of identity of price index
Level of price index
Price index movements
Gains (losses) on net monetary position
e-817000
Disclosure of business combinations [text block]
Disclosure of detailed information about business combinations [text

Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table
Business combinations [member]
Disclosure of detailed information about business combination [line i
Name of acquiree
Description of acquiree
Date of acquisition
Percentage of voting equity interests acquired
Cost of business combination
Description of components of cost of business combination
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date
Inventory recognised as of acquisition date
Property, plant and equipment recognised as of acquisition date
Identifiable intangible assets recognised as of acquisition date
Financial liabilities recognised as of acquisition date
Contingent liabilities recognised as of acquisition date
Identifiable assets acquired (liabilities assumed)
Gain recognised in business combination where acquirer's interest in net
Description of line item in statement of comprehensive income in which
Description of factors that make up goodwill recognised
Useful lives, goodwill
Reconciliation of changes in goodwill [abstract]
Goodwill
Changes in goodwill [abstract]
Additional recognition, goodwill
Increase (decrease) through net exchange differences, goodwill
Increase (decrease) through other changes, goodwill
Impairment loss recognised in profit or loss, goodwill
Amortisation, goodwill
Decrease through disposal of previously acquired businesses, goodwil
Increase (decrease) in goodwill
Goodwill
e-818000
Disclosure of related party [text block]

Name of most senior parent entity producing publicly available financ
Explanation of relationships between parent and subsidiaries
Key management personnel compensation
Disclosure of transactions between related parties [text block]
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
Related parties [member]
Entities with control, joint control or significant influence over entit
Entities over which entity has control, joint control or significant in
Key management personnel of entity or parent [member]
Other related parties [member]
Disclosure of transactions between related parties [line items]
Description of transactions with related party
Description of nature of related party relationship
Related party transactions [abstract]
Purchases of goods, related party transactions
Revenue from sale of goods, related party transactions
Purchases of property and other assets, related party transactions
Sales of property and other assets, related party transactions
Services received, related party transactions
Revenue from rendering of services, related party transactions
Leases as lessor, related party transactions
Leases as lessee, related party transactions
Transfers of research and development from entity, related party tra
Transfers of research and development to entity, related party transa
Transfers under license agreements from entity, related party transac
Transfers under license agreements to entity, related party transacti
Transfers under finance agreements from entity, related party transa
Transfers under finance agreements to entity, related party transacti
Provision of guarantees or collateral by entity, related party transacti
Provision of guarantees or collateral to entity, related party transacti
Settlement of liabilities by entity on behalf of related party, related p
Settlement of liabilities on behalf of entity by related party, related p
Participation in defined benefit plan that shares risks between group e
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
Amounts receivable, related party transactions
Explanation of terms and conditions of outstanding balances for relat
Explanation of details of guarantees given or received of outstanding
Provisions for doubtful debts related to outstanding balances of relat
Expense recognised during period for bad and doubtful debts for rela
e-819100
Disclosure of first-time adoption [text block]
Identification of amounts that have not been restated at date of trans

Description of omission of disclosures required by IFRS for SMEs
Identification of amounts that have not been restated as result of a
Disclosure of comparative information prepared under previous GAAP
Disclosure of comparative information prepared under previous GAAP [abstract]
Previous GAAP [member]
Effect of transition to IFRS for SMEs [member]
Equity
Profit (loss)
Explanation of effect of transition on reported financial position

Explanation of effect of transition on reported financial performance
Explanation of effect of transition on reported cash flows
Description of reason why entity stopped applying IFRS for SMEs
Description of reason why entity is resuming application of IFRS for
Description of whether entity has applied section 35 or section 10 w
Explanation of fact that financial statements for previous periods no
e-822100
Disclosure of property, plant and equipment and investment property
Disclosure of detailed information about property, plant and equipme

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

Land [member]
Buildings [member]
Machinery [member]
Vehicles [member]
Ships [member]
Aircraft [member]
Motor vehicles [member]
Fixtures and fittings [member]
Office equipment [member]
Tangible exploration and evaluation assets [member]
Construction in progress [member]
Other property, plant and equipment [member]
Accumulated depreciation, amortisation and impairment [member]

Measurement bases, property, plant and equipment
Depreciation method, property, plant and equipment
Useful lives or depreciation rates, property, plant and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Changes in property, plant and equipment [abstract]

Additions other than through business combinations, property, plan
Acquisitions through business combinations, property, plant and eq
Increase (decrease) through net exchange differences, property, pla
Depreciation, property, plant and equipment
Impairment loss recognised in other comprehensive income, propert

Reversal of impairment loss recognised in other comprehensive inco
Impairment loss recognised in profit or loss, property, plant and equ
Reversal of impairment loss recognised in profit or loss, property, p
Increase (decrease) through other changes, property, plant and equ
Disposals, property, plant and equipment
Increase (decrease) in property, plant and equipment
Effective date of revaluation, property, plant and equipment

Explanation of involvement of independent valuer in revaluation, pr
Explanation of revaluation methods and significant assumptions, pro
Property, plant and equipment, revalued assets, at cost
Measurement bases, investment property at cost less accumulated d
Depreciation method, investment property at cost less accumulated
Useful lives or depreciation rates, investment property at cost less
Disclosure of reconciliation of investment property at cost less accu
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]

Changes in investment property at cost less accumulated depreciation and impairment [abstract]
Additions other than through business combinations, investment pro
Acquisitions through business combinations, investment property at
Transfer to (from) investment property at fair value through profit or loss [abstract]
Transfer to investment property at fair value through profit or loss
Transfer from investment property at fair value through profit or loss
Transfer to (from) investment property at fair value through profit or
Increase (decrease) through net exchange differences, investment pr
Depreciation, investment property at cost less accumulated deprecia
Impairment loss recognised in profit or loss, investment property at
Reversal of impairment loss recognised in profit or loss, investment
Increase (decrease) through other changes, investment property at c
Disposals, investment property at cost less accumulated depreciatio
Increase (decrease) in investment property at cost less accumulated
Property, plant and equipment, restrictions on title

Description of existence of restrictions on title, property, plant and
Property, plant and equipment, pledged as security
Contractual commitments for acquisition of property, plant and equ
Statement that entity has investment property whose fair value canno
Description of reasons why fair value measurement of investment pro
Property, plant and equipment, revaluation surplus
Description of restrictions on distribution of revaluation surplus to

e-822390
Disclosure of financial instruments [text block]

Description of basis and assumptions to determine fair value
Statement that reliable measure of fair value for financial instruments
Financial assets whose fair value is no longer available or is not avail
Financial liabilities whose fair value is no longer available or is not a
Description of reasons why reliable fair value measurement of financi
Disclosure of transferred financial assets that are not derecognised in
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Transferred financial assets that are not derecognised in their entir
Description of nature of transferred financial assets that are not dere
Description of nature of risks and rewards of ownership to which enti
Assets that entity continues to recognise
Associated liabilities that entity continues to recognise
Financial assets pledged as collateral for liabilities or contingent liabili
Description of terms and conditions of financial assets pledged as collate
Description of details of breaches of terms or defaults during period o
Loans payable in breach of terms or default
Explanation of whether breach of terms or default was remedied or t
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
Gains (losses) on financial liabilities at fair value through profit or loss
Gains (losses) on financial assets at amortised cost
Gains (losses) on financial liabilities at amortised cost
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
Interest expense for financial liabilities not at fair value through profit
Disclosure of financial assets [text block]
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
Disclosure of financial assets [line items]
Impairment loss on financial assets
Disclosure of hedge accounting [text block]
Disclosure of detailed information about hedges [text block]
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
Risks [member]
Interest rate risks of debt instruments measured at amortised cost
Foreign exchange or interest rate risks in firm commitment or highly
Price risks of commodity or firm commitments or highly probable for
Foreign exchange risks in net investment in foreign operations [mem
Disclosure of detailed information about hedges [line items]
Description of type of hedge
Description of financial instruments designated as hedging instrumen
Financial instruments designated as hedging instruments, at fair valu
Description of nature of risks being hedged
Gains (losses) on hedging instrument, fair value hedges
Gains (losses) on hedged item attributable to hedged risk, fair value
Description of periods when cash flows expected to occur
Description of periods when cash flows affect profit or loss
Description of forecast transactions for which hedge accounting had
Gains (losses) on cash flow hedges, net of tax
Gains (losses) on cash flow hedges, before tax
Reclassification adjustments on cash flow hedges, net of tax
Reclassification adjustments on cash flow hedges, before tax
Gains (losses) on ineffectiveness of cash flow hedges recognised in pro
e-823180
Disclosure of intangible assets [text block]
Disclosure of detailed information about intangible assets [text block]

Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]
Brand names [member]

Intangible exploration and evaluation assets [member]
Mastheads and publishing titles [member]
Computer software [member]
Licences and franchises [member]
Copyrights, patents and other industrial property rights, service and
Recipes, formulae, models, designs and prototypes [member]
Intangible assets under development [member]
Service concession arrangements, classified as intangible assets [me
Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]

Description of line item(s) in statement of comprehensive income in w
Amortisation method, intangible assets other than goodwill
Useful lives or amortisation rates, intangible assets other than goodwi
Reconciliation of changes in intangible assets other than goodwill [abstract]
Changes in intangible assets other than goodwill [abstract]

Additions other than through business combinations, intangible asset
Acquisitions through business combinations, intangible assets other
Increase (decrease) through net exchange differences, intangible asse
Amortisation, intangible assets other than goodwill
Impairment loss recognised in profit or loss, intangible assets other t
Reversal of impairment loss recognised in profit or loss, intangible as
Increase (decrease) through other changes, intangible assets other t
Disposals, intangible assets other than goodwill
Increase (decrease) in intangible assets other than goodwill
Disclosure of intangible assets material to entity [text block]

Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
Disclosure of intangible assets material to entity [line items]
Description of intangible assets material to entity
Intangible assets material to entity
Remaining amortisation period of intangible assets material to entity
Intangible assets acquired by way of government grant, fair value init
Intangible assets acquired by way of government grant
Intangible assets whose title is restricted
Intangible assets pledged as security for liabilities
Contractual commitments for acquisition of intangible assets
Research and development expense
e-824180
Disclosure of biological assets [text block]
Description of biological assets
Description of methods and assumptions applied in determining fair va

Disclosure of reconciliation of changes in biological assets [text block]
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]
Measurement [axis]
At fair value [member]
At cost [member]

Disclosure of reconciliation of changes in biological assets [line items]

Reconciliation of changes in biological assets [abstract]
Biological assets
Changes in biological assets [abstract]
Gains (losses) on fair value adjustment, biological assets
Additions other than through business combinations, biological asset
Decrease due to harvest, biological assets
Acquisitions through business combinations, biological assets
Increase (decrease) through net exchange differences, biological asse
Increase (decrease) through other changes, biological assets
Disposals, biological assets
Increase (decrease) in biological assets
Biological assets
Explanation of why fair value cannot be reliably measured without undu
Depreciation method, biological assets, at cost
Useful lives or depreciation rates, biological assets, at cost
e-825100
Disclosure of investment property at fair value through profit or loss [
Description of methods and significant assumptions applied in determ

Description of extent to which fair value of investment property is b
Explanation of restrictions on realisability of investment property at
Restrictions on realisability of investment property at fair value thro
Explanation of contractual obligations to purchase, construct or deve
Reconciliation of changes in investment property at fair value through profit or loss [abstract]
Changes in investment property at fair value through profit or loss [abstract]

Additions other than through business combinations, investment proper
Acquisitions through business combinations, investment property at fa
Gains (losses) on fair value adjustment, investment property at fair va
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
Transfer to investment property at cost less accumulated depreciati
Transfer from investment property at cost less accumulated depreci
Transfer to (from) investment property at cost less accumulated dep
Transfer from (to) inventories and owner-occupied property, investmen
Increase (decrease) through net exchange differences, investment prop
Increase (decrease) through other changes, investment property at fai
Increase (decrease) in investment property at fair value through profit
e-825480
Disclosure of consolidated, separate and combined financial statemen
Description of significant judgements and assumptions made in determi

Date of end of reporting period of financial statements of subsidiary
Description of nature and extent of significant restrictions on transfer
Investments in subsidiaries not consolidated at reporting date

Explanation of reasons why combined financial statements are prepa
Description of basis for determining which entities are included in c
Description of basis of preparation of combined financial statements
Method used to account for investments in subsidiaries
Method used to account for investments in jointly controlled entities
Method used to account for investments in associates
Description of identification of financial statements to which separate
e-825500
Disclosure of interests in joint ventures [text block]
Description of accounting policy for investments in joint ventures [tex
Fair value of investments in joint ventures for which there are quote
Commitments in relation to joint ventures
Share of profit (loss) of joint ventures accounted for using equity me
Share of profit (loss) of discontinued operations of joint ventures ac
Statement that undue cost or effort exemption is applied for jointly co
Description of reasons why fair value measurement of jointly controll
Investments in jointly controlled entities accounted for under cost m
e-825600
Disclosure of investment in associates [text block]
Description of accounting policy for investment in associates [text blo
Fair value of investments in associates for which there are quoted ma

Dividends and other distributions from associates accounted for by
Share of profit (loss) of associates accounted for using equity method
Share of profit (loss) of discontinued operations of associates accou
Statement that undue cost or effort exemption is applied for associat
Description of reasons why fair value measurement of associates woul
Investments in associates accounted for under cost model because un
e-825900
Disclosure of binding sale agreement for major disposal of assets or gro
Description of assets or group of assets and liabilities if entity has b
Description of facts and circumstances of sale or plan
Assets for which entity has binding sale agreement
Liabilities for which entity has binding sale agreement
e-826380
Disclosure of inventories [text block]
Description of accounting policy for measuring inventories [text block
Description of inventory cost formulas

Inventory write-down
Reversal of inventory write-down
Cost of inventories recognised as expense during period
Inventories pledged as security for liabilities
e-827570
Disclosure of other provisions, contingent liabilities and contingent as
Disclosure of other provisions [text block]

Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
Warranty provision [member]
Restructuring provision [member]
Legal proceedings provision [member]
Refunds provision [member]
Onerous contracts provision [member]
Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Reconciliation of changes in other provisions [abstract]
Other provisions
Changes in other provisions [abstract]

Additional provisions, other provisions
Provision used, other provisions
Unused provision reversed, other provisions
Increase (decrease) through net exchange differences, other provisio
Increase (decrease) through transfers and other changes, other provi
Increase (decrease) in other provisions
Other provisions
Description of nature of obligation, other provisions

Description of expected timing of outflows, other provisions
Indication of uncertainties of amount or timing of outflows, other pro
Asset recognised for expected reimbursement, other provisions
Expected reimbursement, other provisions
Disclosure of contingent liabilities [text block]
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
Warranty contingent liability [member]
Restructuring contingent liability [member]
Legal proceedings contingent liability [member]
Onerous contracts contingent liability [member]
Contingent liability for decommissioning, restoration and rehabilitat
Other contingent liabilities [member]
Disclosure of contingent liabilities [line items]
Description of nature of obligation, contingent liabilities
Explanation of estimated financial effect of contingent liabilities
Estimated financial effect of contingent liabilities
Explanation of possibility of reimbursement, contingent liabilities
Indication of uncertainties of amount or timing of outflows, contingent
Description of nature of contingent assets
Explanation of estimated financial effect of contingent assets
Estimated financial effect of contingent assets
Statement that estimate of financial effect of contingent assets would
Description of reasons why estimating financial effect of contingent a
Information about contingent liabilities that disclosure is not practica
Explanation of general nature of dispute and of reason for non-disclo
Explanation of general nature of dispute and of reason for non-disclos
Explanation of general nature of dispute and of reason for non-disclo
e-831110
Disclosure of revenue [text block]
Description of accounting policy for recognition of revenue [text bloc
e-831400
Disclosure of government grants [text block]
Description of nature of government grants recognised in financial s

Government grants
Indication of other forms of government assistance with direct benefit

Explanation of unfulfilled conditions and other contingencies attachi
e-831710
Disclosure of recognised revenue from construction contracts [text bl
Methods used to determine construction contract revenue recognise

Methods used to determine stage of completion of construction in pr
Gross amount due from customers for contract work as asset
Gross amount due to customers for contract work as liability
e-832410
Disclosure of impairment of assets [text block]
Disclosure of impairment loss and reversal of impairment loss [text bl

Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]
Assets [member]
Inventories [member]
Goodwill [member]
Investments in associates [member]

Investments in joint ventures [member]
Disclosure of impairment loss and reversal of impairment loss [line it
Impairment loss recognised in profit or loss
Reversal of impairment loss recognised in profit or loss
e-832600
Disclosure of leases [text block]
Disclosure of recognised finance lease as assets by lessee [text block]

Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [table]
Assets [member]
Investment property [member]

Biological assets [member]
Other assets [member]
Disclosure of recognised finance lease as assets by lessee [line items]

Recognised finance lease as assets
Disclosure of finance lease and operating lease by lessee [text block]
Disclosure of finance lease and operating lease by lessee [abstract]

Disclosure of finance lease and operating lease by lessee [table]
Maturity [axis]
Disclosure of finance lease and operating lease by lessee [line items]

Minimum finance lease payments payable
Minimum lease payments payable under non-cancellable operating l
Lease and sublease payments recognised as expense
Description of significant leasing arrangements by lessee classified as
Description of significant leasing arrangements by lessee classified as
Disclosure of finance lease and operating lease by lessor [text block]
Disclosure of finance lease and operating lease by lessor [abstract]

Disclosure of finance lease and operating lease by lessor [table]
Maturity [axis]
Disclosure of finance lease and operating lease by lessor [line items]

Gross investment in finance lease
Unearned finance income on finance lease
Minimum finance lease payments receivable, at present value

Minimum lease payments receivable under non-cancellable operating
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance lease
Contingent rents recognised as income, classified as operating lease
Contingent rents recognised as income
Explanation of unguaranteed residual values accruing to benefit of le
Accumulated allowance for uncollectible minimum lease payments re
Description of significant leasing arrangements by lessor classified as
Description of significant leasing arrangements by lessor classified as
e-834120
Disclosure of share-based payment arrangements [text block]
Disclosure of terms and conditions of share-based payment arrangeme

Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangem
Disclosure of terms and conditions of share-based payment arrangeme
Description of share-based payment arrangement
Description of vesting requirements for share-based payment arran
Description of maximum term of options granted for share-based p
Description of method of settlement for share-based payment arran
Disclosure of number and weighted average exercise prices of share o
Number of share options outstanding in share-based payment arran
Number of share options granted in share-based payment arrangeme

Number of share options forfeited in share-based payment arrangem
Number of share options exercised in share-based payment arrange
Number of share options expired in share-based payment arrangeme
Number of share options outstanding in share-based payment arran
Number of share options exercisable in share-based payment arrang

Weighted average exercise price of share options outstanding in sh
Weighted average exercise price of share options granted in share-

Weighted average exercise price of share options forfeited in shar
Weighted average exercise price of share options exercised in shar
Weighted average exercise price of share options expired in share-
Weighted average exercise price of share options outstanding in sh
Weighted average exercise price of share options exercisable in sh

Explanation of measurement of fair value of goods or services receiv
Description of liability measurement for cash-settled share-based p
Explanation of modifications, modified share-based payment arrang
Explanation of measurement of share-based payment expense on basis
Expense from share-based payment transactions
Liabilities from share-based payment transactions
e-834480
Disclosure of employee benefits [text block]
Disclosure of defined benefit plans [text block]

Description of fact that multi-employer or state plan is defined benefi
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
Multi-employer defined benefit plans [member]
Disclosure of defined benefit plans [line items]
Description of type of plan
Description of accounting policy for recognising actuarial gains and lo
Actuarial gains (losses) recognised in profit or loss, defined benefit pl

Other comprehensive income, before tax, actuarial gains (losses) on d
Explanation of uses of any simplifications in measuring defined benefi

Description of reasons why using projected unit credit method to mea
Date of most recent comprehensive actuarial valuation
Description of adjustments made to measure defined benefit obligati
Reconciliation of changes in present value of defined benefit obligation [abstract]
Defined benefit obligation, at present value
Changes in defined benefit obligation, at present value [abstract]
Increase (decrease) through current service cost, defined benefit obli
Increase (decrease) through interest cost, defined benefit obligation,
Acquisitions through business combinations, defined benefit obligatio
Decrease (increase) through actuarial gains (losses), defined benefit o
Contributions by plan participants, defined benefit obligation, at pres
Decrease through benefits paid, defined benefit obligation, at presen
Increase (decrease) through past service cost, defined benefit obligat
Decrease (increase) through curtailments, defined benefit obligation,
Decrease (increase) through settlements, defined benefit obligation,
Increase (decrease) through net exchange differences, defined benefit
Increase (decrease) in defined benefit obligation, at present value
Defined benefit obligation, at present value
Reconciliation of changes in fair value of plan assets [abstract]
Plan assets, at fair value
Changes in plan assets, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), plan assets, at fai
Increase (decrease) through business combinations, plan assets, at fai
Decrease through benefits paid, plan assets, at fair value
Increase (decrease) through contributions by plan participants, plan as
Increase (decrease) through contributions by employer, plan assets, at
Increase (decrease) through net exchange differences, plan assets, at
Decrease (increase) through settlements, plan assets, at fair value
Increase (decrease) in plan assets, at fair value
Plan assets, at fair value
Reimbursement rights, at fair value
Changes in reimbursement rights, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), reimbursement rig
Increase (decrease) through business combinations, reimbursement rig
Decrease through benefits paid, reimbursement rights, at fair value
Increase (decrease) through contributions by plan participants, reimbu
Increase (decrease) through contributions by employer, reimbursement
Increase (decrease) through net exchange differences, reimbursement r
Decrease (increase) through settlements, reimbursement rights, at fai
Increase (decrease) in reimbursement rights, at fair value
Reimbursement rights, at fair value
Cost relating to defined benefit plans
Cost relating to defined benefit plans for period included in cost of as
Description of percentage or amount which each major category contrib
Equity instruments, amount contributed to fair value of plan assets
Debt instruments, amount contributed to fair value of plan assets
Real estate, amount contributed to fair value of plan assets
Other assets, amount contributed to fair value of plan assets
Equity instruments, percentage contributed to fair value of plan asset
Debt instruments, percentage contributed to fair value of plan assets
Real estate, percentage contributed to fair value of plan assets
Other assets, percentage contributed to fair value of plan assets
Entity's own financial instruments included in fair value of plan assets
Property occupied by entity included in fair value of plan assets
Other assets used by entity included in fair value of plan assets
Actual return on plan assets and reimbursement right recognised as a
Actuarial assumption of discount rates
Actuarial assumption of expected rates of return on plan assets
Actuarial assumption of expected rates of salary increases
Actuarial assumption of medical cost trend rates
Other material actuarial assumptions
Disclosure of other long-term employee benefits [text block]
Disclosure of other long-term employee benefits [abstract]
Disclosure of other long-term employee benefits [table]
Disclosure of other long-term employee benefits [line items]
Description of nature of other long-term employee benefits
Other long-term employee benefit obligation
Description of funding of obligations of other long-term employee ben
Disclosure of termination benefits [text block]
Disclosure of termination benefits [abstract]
Disclosure of termination benefits [table]
Disclosure of termination benefits [line items]
Description of nature of termination benefits
Termination benefit obligation
Description of funding of obligations of termination benefits
Description of nature of obligation, termination benefits contingent lia
e-835110
Disclosure of income tax [text block]
Major components of tax expense (income) [abstract]
Current tax expense (income)
Adjustments for current tax of prior periods
Deferred tax expense (income) relating to origination and reversal of
Deferred tax expense (income) relating to tax rate changes or imposi
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax
Tax benefit arising from previously unrecognised tax loss, tax credit
Deferred tax expense (income) arising from write-down or reversal of
Tax expense (income) relating to changes in accounting policies and err
Adjustments to deferred tax expense (income) arising from change in t
Other components of deferred tax expense (income)
Income tax relating to components of other comprehensive income [abstract]

Income tax relating to exchange differences on translation of other
Income tax relating to cash flow hedges of other comprehensive inc
Income tax relating to defined benefit plans of other comprehensive
Income tax relating to changes in revaluation surplus of other comp
Income tax relating to share of other comprehensive income of assoc
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity
Deferred tax relating to items credited (charged) directly to equity
Current and deferred tax relating to items credited (charged) directly
Explanation of significant differences between tax expense (income) a
Tax effect of revenues exempt from taxation
Tax effect of expense not deductible in determining taxable profit (tax
Explanation of changes in applicable tax rates to previous accounting
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Temporary difference, unused tax losses and unused tax credits [me
Temporary differences [member]
Unused tax losses [member]
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax c
Deferred tax assets and liabilities [abstract]
Deferred tax assets
Deferred tax liability (asset)

Analysis of change in deferred tax liabilities [text block]
Analysis of change in deferred tax assets [text block]
Deductible temporary differences, unused tax losses and unused tax cr
Description of expiry date of deductible temporary differences, unuse
Description of nature of potential income tax consequences that wou
Current tax assets not offset against current tax liabilities because u
Current tax liabilities not offset against current tax assets because u
Deferred tax assets not offset against deferred tax liabilities because
Deferred tax liabilities not offset against deferred tax assets because
Description of reasons why applying requirement to offset current or d
e-842000
Disclosure of effect of changes in foreign exchange rates [text block]
Description of functional currency

Description of reason why presentation currency is different from fun

Description of reason for change in functional currency
Foreign exchange gain (loss)
e-851100
Disclosure of cash flow statement [text block]
Explanation of investing and financing transactions not requiring use
Description of acquisition of assets by assuming directly related liabil
Description of acquisition of entity by means of equity issue
Description of conversion of debt to equity
Cash and cash equivalents if different from statement of financial position [abstract]
Bank overdrafts
Other differences to cash and cash equivalents in statement of cash f
Cash and cash equivalents if different from statement of financial pos
Cash and cash equivalents held by entity unavailable for use by group
Commentary by management on significant cash and cash equivalent ba
Income taxes paid (refund) [abstract]
Income taxes paid (refund)

e-861200
Disclosure of share capital, reserves and other equity interest [text bl
Disclosure of classes of share capital [text block]
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
Disclosure of classes of share capital [line items]
Number of shares authorised
Number of shares issued and fully paid
Number of shares issued but not fully paid
Par value per share
Explanation of fact that shares have no par value
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding
Changes in number of shares outstanding [abstract]
Increase (decrease) in number of shares outstanding
Number of shares outstanding
Rights, preferences and restrictions attaching to class of share capital
Number of shares in entity held by entity or by its subsidiaries or asso
Number of shares reserved for issue under options and contracts for s
Description of terms of shares reserved for issue under options and co
Disclosure of reserves within equity [text block]
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]

Disclosure of reserves within equity [line items]

Description of nature and purpose of reserves within equity
Description of rights, preferences and restrictions attaching to catego
4_role-901000

Increase (decrease) due to changes in accounting policy and correcti
Increase (decrease) due to changes in accounting policy [member]
Increase (decrease) due to changes in accounting policy required by
Increase (decrease) due to voluntary changes in accounting policy [

Increase (decrease) due to corrections of prior period errors [member
4_role-901500
4_role-913000
Combined [member]
Separate [member]
4_role-990000

Assets [member]



Equity [member]
Maturity [axis]

Measurement [axis]
Temporary difference, unused tax losses and unused tax credits [me
Transferred financial assets that are not derecognised in their entir
Risks [member]
Documentation label Guidance label
The entire disclosure for general information about financial statements.
The name of the reporting entity or other means of identification.

The explanation of the change in either the name of the reporting entity or any other means of identificatio
The description of the nature of financial statements (for example, whether the financial statements are of an
The date of the end of the reporting period.

The description of the period covered by the financial statements.
The description of the currency in which the financial statements are presented.
Information about the level of rounding used in the presentation of amounts in the financial statements.
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for
The amount of investment property at cost less accumulated depreciation and impairment, because the fair
The amount of investment property at fair value through profit or loss. [Refer: Investment property [member
The amount of assets representing the future economic benefits arising from other assets acquired in a busi
The amount of identifiable non-monetary assets without physical substance. This amount does not include go
The amount of investments in associates. An associate is an entity, including an unincorporated entity such as
The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or mor
The amount of non-current biological assets measured at cost less accumulated depreciation and impairment.
The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological
The amount of non-current trade and other receivables.
The amount of non-current inventories. [Refer: Inventories]

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differenc
The non-current amount of current tax assets. [Refer: Current tax assets]
The amount of non-current financial assets that the entity does not separately disclose in the same statement
The amount of non-current non-financial assets that the entity does not separately disclose in the same stat
The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transf
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
The amount of current inventories. [Refer: Inventories]
The amount of current trade and other receivables.
The current amount of current tax assets. [Refer: Current tax assets]
The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Ref
The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological asset
The amount of current financial assets that the entity does not separately disclose in the same statement or n
The amount of current non-financial assets that the entity does not separately disclose in the same statement
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are re
The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operatin
The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future e
The nominal value of capital issued.

A component of equity representing the entity's cumulative undistributed earnings or deficit.
The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
The amount of equity interest of an entity without share capital that the entity does not separately disclose
A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained
The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling inte
The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an ent
The amount of residual interest in the assets of the entity after deducting all its liabilities.
The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current prov
The amount of non-current provisions. [Refer: Provisions]
The amount of non-current trade and other payables.
The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer
The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
The amount of non-current financial liabilities that the entity does not separately disclose in the same stateme
The non-current portion of non-current borrowings. [Refer: Borrowings]
The amount of non-current non-financial liabilities that the entity does not separately disclose in the same sta
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
The amount of current provisions. [Refer: Provisions]
The amount of current trade and other payables.
The current amount of current tax liabilities. [Refer: Current tax liabilities]
The amount of current financial liabilities that the entity does not separately disclose in the same statement or
The amount of current borrowings. [Refer: Borrowings]
The current portion of non-current borrowings. [Refer: Borrowings]
The amount of current non-financial liabilities that the entity does not separately disclose in the same stateme
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity h
The amount of present obligations of the entity arising from past events, the settlement of which is expecte
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
The amount of financial assets that the entity does not separately disclose in the same statement or note. [R
The amount of non-financial assets that the entity does not separately disclose in the same statement or note
The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cos
The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets]
The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production
The excess of amount paid for current tax in respect of current and prior periods over the amount due for thos
The amount of trade and other receivables.
The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for wh
The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future e
The nominal value of capital issued.

The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
The amount of equity interest of an entity without share capital that the entity does not separately disclose
The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling inte
The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an ent
The amount of trade and other payables.
The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present oblig
The amount of financial liabilities that the entity does not separately disclose in the same statement or note.
The amount of outstanding funds that the entity is obligated to repay.
The amount of non-financial liabilities that the entity does not separately disclose in the same statement or not
The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of inc
The amount of present obligations of the entity arising from past events, the settlement of which is expecte
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an
The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, wh
The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
The amount of operating income that the entity does not separately disclose in the same statement or note.
The amount of costs relating to the distribution of goods and services.
The amount of expenses that the entity classifies as being administrative.
The amount of expenses that the entity does not separately disclose in the same statement or note when the e
The gains (losses) that the entity does not separately disclose in the same statement or note.
The amount of income associated with interest and other financing activities of the entity.
The amount of costs associated with financing activities of the entity.
The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method.
The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax an
The profit (loss) from continuing operations. [Refer: Profit (loss)]

The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either h
The total of income less expenses, excluding the components of other comprehensive income. [Refer: Othe
The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
The amount of operating income that the entity does not separately disclose in the same statement or note.
The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current w
The amount of the entity's own work capitalised from items originally classified as costs that the entity does
The amount of raw materials and consumables used in the production process or in the rendering of services
The expense of all forms of consideration given by an entity in exchange for a service rendered by employee
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic alloc
The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment l
The amount of expenses that the entity does not separately disclose in the same statement or note when the e
The gains (losses) that the entity does not separately disclose in the same statement or note.
The amount of income associated with interest and other financing activities of the entity.
The amount of costs associated with financing activities of the entity.
The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method.
The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]
The profit (loss) from continuing operations. [Refer: Profit (loss)]

The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either h
The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]
The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
t be reclassified to profit or loss, net of tax [abstract]

The amount of other comprehensive income, net of tax, related to exchange differences when financial stat
The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benef
The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in t
reclassified to profit or loss, net of tax [abstract]

The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other compreh
The entity's share of the other comprehensive income of associates and joint ventures accounted for using th
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or
The amount of change in equity resulting from transactions and other events, other than those changes resul
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive incom
t be reclassified to profit or loss, before tax [abstract]

The amount of other comprehensive income, before tax, related to exchange differences on translation of fi
The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benef
The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in t
reclassified to profit or loss, before tax [abstract]

The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other compreh
The entity's share of the other comprehensive income of associates and joint ventures accounted for using th
The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other c
The amount of income tax relating to an entity's share of other comprehensive income of associates and joi
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive incom
The cash inflow from sales of goods and rendering of services.

The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
The cash inflow from contracts held for dealing or trading purposes.
The cash inflow from premiums and claims, annuities and other policy benefits.
The cash inflow from operating activities that the entity does not separately disclose in the same statement
The cash outflow to suppliers for goods and services.

The cash outflow for contracts held for dealing or trading purposes.
The cash outflow to, and on behalf of, employees.
The cash outflow for premiums and claims, annuities and other policy benefits.
The cash outflow for operating activities that the entity does not separately disclose in the same statement o
The cash outflow for dividends paid by the entity, classified as operating activities.
The cash inflow from dividends received, classified as operating activities.
The cash outflow for interest paid, classified as operating activities.
The cash inflow from interest received, classified as operating activities.
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes pa
Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in
The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the
The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing
The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing a
The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instr
The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instru
The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered
The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered t
The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Prope
The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Ref
The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets oth
The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible a
The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statemen
The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same
The amount of cash advances and loans made to other parties (other than advances and loans made by a financia
The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when th
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the
The cash inflow from dividends received, classified as investing activities.
The cash outflow for interest paid, classified as investing activities.
The cash inflow from interest received, classified as investing activities.
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes pai
Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in t
The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets
The cash inflow from issuing shares.

The cash inflow from issuing equity instruments that the entity does not separately disclose in the same sta
The cash outflow to acquire or redeem entity's shares.
The cash outflow for payments for equity instruments that the entity does not separately disclose in the sa
The cash inflow from borrowings obtained. [Refer: Borrowings]
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
The cash outflow for payment of finance lease liabilities, classified as financing activities.
The cash outflow for dividends paid by the entity, classified as financing activities.
The cash outflow for interest paid, classified as financing activities.
The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes pa
Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in
The cash flows from (used in) financing activities, which are activities that result in changes in the size and
The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and
ents [abstract]
The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer:
The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operati
Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating acti
Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activitie
Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Re
Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) oper
Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from
Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow fr
Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (u
Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from
Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used i
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (
Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used
Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activi
Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activ
Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) ope
Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating act
Adjustments for accrued net income or expenses not yet received or paid to reconcile profit (loss) to net cash f
Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities t
Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effec
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity doe
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
The cash outflow for dividends paid by the entity, classified as operating activities.
The cash inflow from dividends received, classified as operating activities.
The cash outflow for interest paid, classified as operating activities.
The cash inflow from interest received, classified as operating activities.
Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in
The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the
The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing
The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing a
The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instr
The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instru
The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered
The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered t
The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Prope
The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Ref
The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets oth
The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible a
The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statemen
The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same
The amount of cash advances and loans made to other parties (other than advances and loans made by a financia
The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when th
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the
The cash inflow from dividends received, classified as investing activities.
The cash outflow for interest paid, classified as investing activities.
The cash inflow from interest received, classified as investing activities.
Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in t
The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets
The cash inflow from issuing shares.

The cash inflow from issuing equity instruments that the entity does not separately disclose in the same sta
The cash outflow to acquire or redeem entity's shares.
The cash outflow for payments for equity instruments that the entity does not separately disclose in the sa
The cash inflow from borrowings obtained. [Refer: Borrowings]
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
The cash outflow for payment of finance lease liabilities, classified as financing activities.
The cash outflow for dividends paid by the entity, classified as financing activities.
The cash outflow for interest paid, classified as financing activities.
Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in
The cash flows from (used in) financing activities, which are activities that result in changes in the size and
The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and
ents [abstract]
The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer:
The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Schedule disclosing information related to changes in equity.

The axis of a table defines the relationship between the domain members or categories in the table and the
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It
This member stands for equity attributable to the owners of the parent.
This member stands for a component of equity representing issued capital.
This member stands for the amount received or receivable from issuance of the entity's shares in excess of
This member stands for the entity’s own equity instruments, held by the entity or other members of the con
This member stands for equity interest of an entity without share capital that the entity does not separately
This member stands for a component of equity representing reserves within equity, not including retained earn
This member stands for a component of equity representing accumulated exchange differences on the transl
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedg
This member stands for a component of equity representing accumulated revaluation surplus on the revalua
This member stands for a component of equity representing an entity's cumulative undistributed earnings or
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
This member stands for the information currently stated in the financial statements. It also represents the s
This member stands for the information previously stated in the financial statements (ie before retrospective
This member stands for the financial effect of changes in accounting policy and corrections of prior period er
This member stands for the financial effect of changes in accounting policy.
This member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refe
This member stands for the financial effect of voluntary changes in accounting policy.
This member stands for the financial effect of corrections of prior period errors.
Line items represent concepts included in a table. These concepts are used to disclose reportable informat
The increase in equity through the issue of equity instruments.

The amount of dividends recognised as distributions to owners.
The increase in equity through other contributions by owners that the entity does not separately disclose in
The decrease in equity through distributions to owners that the entity does not separately disclose in the s
The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the
The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in l
The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
The increase (decrease) in equity. [Refer: Equity]
sclosures [abstract]
The amount of declared dividends that were paid or are payable.

The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings]
The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained
The amount of property, plant and equipment representing land held by the entity for use in operations. [Re
The amount of property, plant and equipment representing depreciable buildings and similar structures for u
The amount of property, plant and equipment representing land and depreciable buildings and similar structu
The amount of property, plant and equipment representing long-lived, depreciable machinery used in operat
The amount of property, plant and equipment representing seafaring or other maritime vessels used in the en
The amount of property, plant and equipment representing aircraft used in the entity's operations.
The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity'
The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer:
The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operation
The amount of property, plant and equipment representing equipment used to support office functions, not s
The amount of exploration and evaluation expenditures recognised as tangible assets in accordance with the e
The amount of expenditure capitalised during the construction of non-current assets that are not yet availabl
The amount of property, plant and equipment that the entity does not separately disclose in the same state
The amount of intangible assets representing rights to a group of complementary assets such as a trademark (
The amount of exploration and evaluation expenditures recognised as intangible assets in accordance with the
The amount of intangible assets representing rights acquired through registration to use mastheads and publis
The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwi
The amount of intangible assets representing the right to use certain intangible assets owned by another ent
The amount of intangible assets representing copyrights, patents and other industrial property rights, service
The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Inta
The amount of intangible assets representing such assets under development. [Refer: Intangible assets other
The amount of intangible assets representing service concession arrangements. Service concession arrangemen
The amount of intangible assets that the entity does not separately disclose in the same statement or note. [
The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other th
A classification of current inventory representing the amount of inventories held for sale in the ordinary cour
A classification of current inventory representing the amount of assets currently in production, which require
A classification of current inventory representing the amount of materials and supplies to be consumed in a p
The amount of current inventories. [Refer: Inventories]
The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
The amount of non-current receivables due from parties other than related parties.
The amount of non-current receivables arising from accrued income not yet billed.
The amount of non-current trade and other receivables.
The amount of current receivables due from related parties. [Refer: Related parties [member]]
The amount of current receivables due from parties other than related parties. [Refer: Related parties [mem
The amount of current receivables arising from accrued income not yet billed.
The amount of current trade and other receivables.
The amount of receivables due from related parties. [Refer: Related parties [member]]
The amount of receivables due from parties other than related parties.
The amount of receivables arising from accrued income not yet billed.
The amount of trade and other receivables.
The amount of cash held by the entity. This does not include demand deposits.
The amount of cash balances held at banks.
The amount of cash on hand and demand deposits. [Refer: Cash on hand]
A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]

A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
A classification of cash equivalents representing banking arrangements that the entity does not separately d
The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and
The amount of cash and cash equivalents that the entity does not separately disclose in the same statement
The amount of non-current provision for warranties. [Refer: Warranty provision]

The amount of current provision for warranties. [Refer: Warranty provision]
The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Prov
The amount of non-current provision for restructuring. [Refer: Restructuring provision]

The amount of current provision for restructuring. [Refer: Restructuring provision]
The amount of provision for restructuring, such as the sale or termination of a line of business; closure of b
The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
The amount of provision for legal proceedings. [Refer: Other provisions]
The amount of non-current provision for refunds. [Refer: Refunds provision]

The amount of current provision for refunds. [Refer: Refunds provision]
The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable c
The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
The amount of miscellaneous other provisions. [Refer: Other provisions]
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current prov
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
The non-current amount of payment due to suppliers for goods and services used in the entity's business. [R
The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to re
The amount of deferred income classified as non-current. [Refer: Deferred income]
The amount of accruals classified as non-current. [Refer: Accruals]
The amount of non-current trade and other payables.
The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Curre
The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related
The amount of deferred income classified as current. [Refer: Deferred income]
The amount of accruals classified as current. [Refer: Accruals]
The amount of current trade and other payables.
The amount of payment due to suppliers for goods and services used in the entity's business.
The amount of payables due to related parties. [Refer: Related parties [member]]
The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
The amount of liabilities to pay for goods or services that have been received or supplied but have not been
The amount of trade and other payables.
t financial liabilities [abstract]

The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial asse
The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Fin
The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Ref
The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial li
The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amo
The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member];
l liabilities [abstract]
The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at
The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financi
The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer:
The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabili
The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortise
The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan
The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in p
The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is t
The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost
The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised i
The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial li
The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
A component of equity representing exchange differences on translation of financial statements of foreign
A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is
A component of equity representing the accumulated revaluation surplus on the revaluation of assets reco
The amount of revenue arising from the sale of goods. [Refer: Revenue]
The amount of revenue arising from the rendering of services. [Refer: Revenue]
The amount of revenue arising from construction contracts. Construction contracts are contracts specifically
The amount of income arising from royalties.

The amount of income arising from interest.
The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity inves
The amount of revenue arising from commissions. [Refer: Revenue]
The amount of income recognised in relation to government grants. [Refer: Government grants]
The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent s
The amount of revenue arising from sources that the entity does not separately disclose in the same statem
A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense
A class of employee benefits expense that represents social security contributions. [Refer: Employee benefit
The amount of expense from employee benefits (other than termination benefits), which are expected to be s
The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution p
The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit
The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]]
The amount of other long-term employee benefits, which are employee benefits (other than post-employment b
The amount of employee expenses that the entity does not separately disclose in the same statement or not
The expense of all forms of consideration given by an entity in exchange for a service rendered by employee
The disclosure of notes and other explanatory information as part of a complete set of financial statements.
The name of the reporting entity or other means of identification.
The country in which the entity is registered and where it has its legal address or registered office.
Information about the legal structure under which the entity operates.
The country in which the entity is incorporated.
The address at which the entity's office is registered.
The place where an entity principally conducts operations.
The description of the nature of the entity's operations and principal activities.
The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
The name of the ultimate controlling party of the group.
An explicit and unreserved statement of compliance with all the requirements of IFRS for SMEs.
The conclusion by management that the financial statements present fairly the entity's financial position, f
The explanation of the entity's departure from IFRS for SMEs, disclosing that it has complied with IFRS for S
The explanation of the nature of the requirement in IFRS for SMEs and the reason why management has conclud
The explanation of the adjustments to items in the financial statements that management has concluded woul
The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon t
The explanation of the fact that the entity has not prepared financial statements on a going concern basis a
The explanation of the reason why the entity is not regarded as a going concern.
The description of the reason for using a longer or shorter reporting period when the entity changes the end
The description of the fact that amounts presented in the financial statements are not entirely comparable w
The disclosure of reclassifications or changes in the presentation of items in the financial statements.
Schedule disclosing information related to reclassifications or changes in presentation.

This member stands for items that have been reclassified when the entity changes their presentation or classifi
The description of the nature of reclassifications or changes in presentation.
The amount that is reclassified when the entity changes classification or presentation in its financial stateme
The description of the reason for the reclassifications or changes in presentation.
The description of the reason why the reclassification of comparative amounts is impracticable.
The entire disclosure for the summary of significant accounting policies applied by the entity.
The explanation of the measurement basis (or bases) used in preparing the financial statements.
The description of accounting policies relevant to an understanding of financial statements, which the entity
The explanation of judgements, apart from those involving estimations, that management has made in the proc
The description of the basis for preparing and presenting information not required by IFRS for SMEs.
The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a mate
The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within t
material adjustment [abstract]
Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilitie
The description of the nature of assets that are subject to assumptions that have a significant risk of resulti
The description of the nature of liabilities that are subject to assumptions that have a significant risk of resu
The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment
The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustme
The statement that the fair value of assets other than cash to be distributed to owners cannot be measured r
The description of the reasons why a reliable fair value measurement of assets other than cash to be distrib
The entire disclosure for changes in accounting policies, accounting estimates and errors.
The disclosure of the initial application of an amendment to IFRS for SMEs. [Refer: IFRS for SMEs [member]]
The disclosure of a voluntary change in accounting policy.
The explanation of the reason why it is impracticable to determine amounts of adjustments related to change
The disclosure of changes in accounting estimates.
Schedule disclosing information related to the changes in accounting estimates.

This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments tha
The description of the nature of changes in accounting estimates.
The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to h
The description of the fact that the amount of the effect in future periods due to changes in accounting estim
The description of the nature of accounting errors in prior periods.
The explanation of the reason why it is impracticable to determine amounts for corrections related to prior p
The entire disclosure for events after the reporting period.
The explanation of who authorised the financial statements for issue.

The date on which financial statements are authorised for issue.
The explanation of the fact that the entity's owners or others have the power to amend financial statements
The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after report
Schedule disclosing information related to non-adjusting events after the reporting period.
This member stands for events that occur between the end of the reporting period and the date when the financ
This member stands for major business combinations. [Refer: Business combinations [member]]
This member stands for the disposal of a major subsidiary. A subsidiary is an entity that is controlled by anot
This member stands for the announcement of a plan to discontinue an operation.
This member stands for major purchases of assets.
This member stands for disposals of assets that the entity does not separately disclose in the same statemen
This member stands for expropriation of major assets by government.
This member stands for destruction of a major production plant.
This member stands for announcing or commencing implementation of major restructuring.
This member stands for issues or repurchases of entity's debt or equity instruments.
This member stands for abnormally large changes in asset prices or foreign exchange rates.
This member stands for changes in tax rates or tax laws enacted or announced.
This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent lia
This member stands for the commencement of major litigation.
The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting eve
The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting p
The entire disclosure for financial reporting in hyperinflationary economies.
The explanation of the fact that financial statements and the corresponding figures for previous periods have
The description of the identity of the general price index used to restate financial statement information of
The value of the level of the general price index used to restate financial statement information of an entit
The movements in the general price index used to restate financial statement information of an entity whose
The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners
The entire disclosure for business combinations.
The disclosure of detailed information about business combinations. [Refer: Business combinations [member
ation [abstract]
Schedule disclosing information related to details of business combinations.
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
This member stands for the bringing together of separate entities or businesses into one reporting entity.
The name of the business or businesses that the acquirer obtains control of in a business combination. [Re
The description of the business or businesses that the acquirer obtains control of in a business combinatio
The date on which the acquirer obtains control of the acquiree in a business combination.
The percentage of voting equity interests acquired in a business combination. [Refer: Business combination
The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, an
The description of the components of the cost of a business combination. [Refer: Cost of business combinati
class of assets acquired and liabilities assumed [abstract]
The amount recognised as of the acquisition date for financial assets acquired in a business combination. [R
The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer:
The amount recognised as of the acquisition date for plant, property and equipment acquired in a business
The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business c
The amount recognised as of the acquisition date for financial liabilities assumed in a business combination
The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer
The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed
The amount of any gain recognised in a business combination where the acquirer's interest in the net fair valu
The description of the line item in the statement of comprehensive income in which a gain in a business combinat
The qualitative description of the factors that make up the goodwill recognised, such as expected synergies f
The useful lives used for goodwill. [Refer: Goodwill]
The amount of additional goodwill recognised. [Refer: Goodwill]

The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the
The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in t
The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in
The amount of amortisation of goodwill. [Refer: Depreciation and amortisation expense; Goodwill]
The decrease in goodwill through the disposal of previously acquired businesses. [Refer: Goodwill]
The increase (decrease) in goodwill. [Refer: Goodwill]
The entire disclosure for related parties.
The name of the entity's parent. A parent is an entity that has one or more subsidiaries.
The name of the ultimate controlling party of the group.
The name of most senior parent entity producing publicly available financial statements.
The explanation of the relationships between a parent and its subsidiaries.
The amount of compensation to key management personnel. [Refer: Key management personnel of entity o
The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
Schedule disclosing information related to transactions between related parties.

This member stands for the standard value for the 'Categories of related parties' axis if no other member is
This member stands for related parties. Related parties are persons or entities that are related to the entity t
This member stands for entities classified as related parties which have control, joint control or significant
This member stands for entities classified as related parties over which the reporting entity has control, joint
This member stands for those persons having authority and responsibility for planning, directing and controlling
This member stands for related parties that the entity does not separately disclose in the same statement or
The description of related party transactions. [Refer: Related parties [member]]
The description of the nature of the related party relationships. [Refer: Related parties [member]]
The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]
The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Relate
The amount of property and other assets purchased by the entity in related party transactions. [Refer: Rela
The amount of property and other assets sold by the entity in related party transactions. [Refer: Related pa
The amount of services received in related party transactions. [Refer: Related parties [member]]
The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue
The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties
The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties
The amount of transfers of research and development from the entity in related party transactions. [Refer:
The amount of transfers of research and development to the entity in related party transactions. [Refer: Re
The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Rel
The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Relate
The amount of transfers under finance agreements from the entity in related party transactions, including loa
The amount of transfers under finance agreements to the entity in related party transactions, including loans
The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related
The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related
The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Ref
The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Ref
The amount of participation by the entity in a defined benefit plan that shares risks between group entities
The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer:
The explanation of the details of guarantees given or received for outstanding balances for related party tra
The amount of provisions for doubtful debts related to the amount of outstanding balances in related party t
The amount of expense recognised during the period in respect of bad or doubtful debts due from related pa
The entire disclosure for the entity's first-time adoption of IFRS for SMEs.
The identification of amounts in the financial statements that have not been restated at the date of transitio
The description of the omission of disclosures required by IFRS for SMEs.
The identification of amounts in the financial statements that have not been restated as result of applying
The disclosure, in the entity's first financial statements that conform to IFRS for SMEs, of comparative inf
evious GAAP [abstract]
Schedule disclosing information related to comparative information prepared under previous GAAP.
This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of tran
This member stands for the basis of accounting that the entity used immediately before adopting IFRS for S
This member stands for the financial effect of the transition from previous GAAP to IFRS for SMEs. [Refer:
The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported f
The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported
The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported
The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period,
The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, b
The description of whether the entity has applied section 35 or section 10 when applying IFRS for SMEs.
The explanation, in the entity's first financial statements that conform to IFRS for SMEs, of the fact that the
The entire disclosure for property, plant and equipment and investment property at cost less accumulated
The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and eq
and equipment [abstract]
Schedule disclosing information related to details of property, plant and equipment.
This member stands for property, plant and equipment. It also represents the standard value for the 'Classe
This member stands for a class of property, plant and equipment representing land and depreciable buildings
This member stands for a class of property, plant and equipment representing land held by the entity for use
This member stands for a class of plant, property and equipment representing depreciable buildings and simil
This member stands for a class of property, plant and equipment representing long-lived, depreciable machi
This member stands for a class of property, plant and equipment representing vehicles used in the entity's o
This member stands for a class of property, plant and equipment representing seafaring vessels used in the e
This member stands for a class of property, plant and equipment representing aircraft used in entity's opera
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles
This member stands for a class of property, plant and equipment representing fixtures and fittings that are
This member stands for a class of property, plant and equipment representing equipment used to support offi
This member stands for a class of property, plant and equipment representing tangible exploration and evalua
This member stands for expenditure capitalised during the construction of items of property, plant and equip
This member stands for a class of property, plant and equipment representing property, plant and equipment
This member stands for the amount at which an asset or liability is recognised in the statement of financial
This member stands for the amount at which an asset is recognised before deducting any accumulated depre
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and a
The measurement bases used for determining the gross carrying amount for a class of property, plant and
The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and e
nt [abstract]
The amount of additions to property, plant and equipment other than those acquired through business comb
The increase in property, plant and equipment resulting from acquisitions through business combinations.
The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on t
The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expen
The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, pla
The amount of impairment loss recognised in other comprehensive income for property, plant and equipment.
The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and
The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impair
The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Re
The increase (decrease) in property, plant and equipment resulting from changes that the entity does not se
The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipm
The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
The effective date of the revaluation of property, plant and equipment stated at revalued amounts.
The explanation of whether an independent valuer was involved for items of property, plant and equipment
The explanation of the revaluation methods and the significant assumptions applied in estimating the fair va
The amount of property, plant and equipment that would have been recognised had the revalued assets been
The measurement bases used for determining the gross carrying amount for investment property at cost le
The depreciation method used for investment property at cost less accumulated depreciation and impairme
The useful lives or depreciation rates used for investment property at cost less accumulated depreciation
The disclosure of the reconciliation of investment property at cost less accumulated depreciation and impa
t less accumulated depreciation and impairment [abstract]
Schedule disclosing information related to the reconciliation of investment property at cost less accumulat
depreciation and impairment [abstract]

The amount of additions to investment property at cost less accumulated depreciation and impairment oth
The increase in investment property at cost less accumulated depreciation and impairment resulting from
gh profit or loss [abstract]
The decrease in investment property at cost less accumulated depreciation and impairment relating to transf
The increase in investment property at cost less accumulated depreciation and impairment relating to transfe
The decrease (increase) in investment property at cost less accumulated depreciation and impairment relating
The increase (decrease) in investment property at cost less accumulated depreciation and impairment resultin
The amount of depreciation of investment property at cost less accumulated depreciation and impairment.
The amount of impairment loss recognised in profit or loss for investment property at cost less accumulated
The amount of reversal of impairment loss recognised in profit or loss for investment property at cost less
The increase (decrease) in investment property at cost less accumulated depreciation and impairment result
The decrease in investment property at cost less accumulated depreciation and impairment resulting from d
The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Ref
The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and eq
The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Prope
The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and
The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Prope
The statement that the entity has investment property whose fair value cannot be measured reliably withou
The description of the reasons why fair value measurement of investment property would involve undue cost
The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant an
The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, pla
The description of any restrictions on the distribution to shareholders of the balance of the revaluation sur
The entire disclosure for financial instruments.
The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in p
The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is t
The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost
The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised i
The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial li
The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]
The description of the basis and, when a valuation technique is used, the assumptions applied when determining
The statement that a reliable measure of fair value for financial instruments that would otherwise be required
The amount of financial assets whose fair value is no longer available or is not available without undue cost o
The amount of financial liabilities whose fair value is no longer available or is not available without undue cos
The description of the reasons why a reliable fair value measurement of financial instruments that would oth
The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred
ecognised in their entirety [abstract]
Schedule disclosing information related to transferred financial assets that are not derecognised in their enti
This member stands for transferred financial assets that are not derecognised in their entirety. It also repres
The description of the nature of transferred financial assets that are not derecognised in their entirety. [Ref
The description of the nature of the risks and rewards of ownership of transferred financial assets that are no
The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial ass
The amount of liabilities associated with transferred financial assets that the entity continues to recognise in
The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities
The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or co
The description of details of breaches of terms or defaults during the period of principal, interest, sinking
The amount of loans payable in breach of terms or default.
The explanation of whether the breach of terms or default on loans payable was remedied, or terms of the l
The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value
The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair
The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets that are debt inst
The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised
or financial liabilities not at fair value through profit or loss [abstract]
The amount of income arising from interest for financial assets that are not at fair value through profit or los
The amount of expense arising from interest for financial liabilities that are not at fair value through profit o
The disclosure of financial assets. [Refer: Financial assets, class [member]]
Schedule disclosing information related to financial assets.

This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (
The amount of impairment loss on financial assets. [Refer: Financial assets, class [member]; Impairment loss r
The disclosure of hedge accounting.
The disclosure of detailed information about hedges.
Schedule disclosing information related to details of hedges.

This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis i
This member stands for interest rate risks of debt instruments measured at amortised cost. Interest rate risk is
This member stands for foreign exchange or interest rate risks in a firm commitment or a highly probable for
This member stands for price risks of a commodity or firm commitments or highly probable forecast transact
This member stands for foreign exchange risks in a net investment in a foreign operation.
The description of the type of a hedge used by the entity.
The description of financial instruments designated as hedging instruments. A hedging instrument is a financia
The fair value of financial instruments designated as hedging instruments. A hedging instrument is a financial
The description of the nature of risks being hedged.
The gains (losses) on hedging instruments in fair value hedges.
The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk.
The description of periods when cash flows are expected to occur for cash flow hedges.
The description of periods when cash flows are expected to affect profit or loss for cash flow hedges.
The description of forecast transactions for which hedge accounting had previously been used but which are
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax.
The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax.
The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustm
The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustm
The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss.
The entire disclosure for intangible assets.
The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
Schedule disclosing information related to details of intangible assets.

This member stands for intangible assets other than goodwill. It also represents the standard value for the 'C
This member stands for a class of intangible assets representing rights to a group of complementary assets su
This member stands for a class of intangible assets representing intangible exploration and evaluation assets.
This member stands for a class of intangible assets representing rights acquired through registration to use m
This member stands for a class of intangible assets representing computer software. [Refer: Intangible asset
This member stands for a class of intangible assets representing the right to use certain intangible assets
This member stands for a class of intangible assets representing copyrights, patents and other industrial prope
This member stands for a class of intangible assets representing recipes, formulae, models, designs and proto
This member stands for a class of intangible assets representing such assets under development. [Refer: Inta
This member stands for a class of intangible assets representing service concession arrangements. [Refer: Ser
This member stands for a class of intangible assets that the entity does not separately disclose in the same s
The description of the line item(s) of the statement of comprehensive income in which amortisation of intang
The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Inta
The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible asset
goodwill [abstract]
The amount of additions to intangible assets other than goodwill, other than those acquired through busine
The increase in intangible assets other than goodwill resulting from acquisitions through business combinati
The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arisi
The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation
The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer:
The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwil
The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does
The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets othe
The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwil
The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
Schedule disclosing information related to intangible assets that are material to the entity.
This member stands for intangible assets material to the entity. It also represents the standard value for the '
The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible
The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible asse
The remaining amortisation period of individual intangible assets that are material to the entity’s financial
The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member
The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible
The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwi
The amount of contractual commitments for the acquisition of intangible assets.
The amount of expenditure directly attributable to research or development activities, recognised in profit or
The entire disclosure for biological assets.
The description of biological assets. [Refer: Biological assets]
The description of the methods and significant assumptions applied when determining the fair value of a group
The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
Schedule disclosing information related to the reconciliation of changes in biological assets.

This member stands for all types of measurement. It also represents the standard value for the 'Measurement
This member stands for measurement based on fair value. Fair value is the amount for which an asset could b
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the
The amount of living animals or plants recognised as assets.
The gains (losses) arising from changes in fair value less costs to sell of biological assets. [Refer: Biological as
The amount of additions to biological assets, other than those acquired through business combinations. [Ref
The decrease in biological assets due to the detachment of produce from the assets or the cessation of the asse
The increase in biological assets resulting from acquisitions through business combinations. [Refer: Busines
The increase (decrease) in biological assets resulting from net exchange differences arising on the translation
The increase (decrease) in biological assets resulting from changes that the entity does not separately disclo
The decrease in biological assets resulting from disposals. [Refer: Biological assets]
The increase (decrease) in biological assets. [Refer: Biological assets]
The amount of living animals or plants recognised as assets.
The explanation of why fair value cannot be reliably measured without undue cost or effort for biological as
The depreciation method used for biological assets measured at their cost less any accumulated depreciatio
The useful lives or depreciation rates used for biological assets. [Refer: Biological assets]
The entire disclosure for investment property at fair value through profit or loss.
The description of methods and significant assumptions applied when determining the fair value of investm
The description of the extent to which the fair value of investment property (as measured or disclosed in t
The explanation of the existence of restrictions on the realisability of investment property at fair value thro
The amount of restrictions on the realisability of investment property at fair value through profit or loss or
The explanation of contractual obligations to purchase, construct or develop investment property at fair valu
alue through profit or loss [abstract]
fit or loss [abstract]

The amount of additions to investment property at fair value through profit or loss other than those acqu
The increase in investment property at fair value through profit or loss resulting from acquisitions throu
The gains (losses) from changes in the fair value of investment property at fair value through profit or loss
ulated depreciation and impairment [abstract]
The decrease in investment property at fair value through profit or loss relating to transfers to investment
The increase in investment property at fair value through profit or loss relating to transfers from investm
The decrease (increase) in investment property at fair value through profit or loss relating to transfers to
The amount transferred from (to) inventories and owner-occupied property to (from) investment property at f
The increase (decrease) in investment property at fair value through profit or loss resulting from net exchang
The increase (decrease) in investment property at fair value through profit or loss resulting from changes t
The increase (decrease) in investment property at fair value through profit or loss. [Refer: Investment prop
The entire disclosure for consolidated, separate and combined financial statements.
The description of significant judgements and assumptions made when the entity determines that it controls a
The date of the end of the reporting period of the financial statements of a subsidiary.
The description of the nature and extent of any significant restrictions (for example, resulting from borrowin
The description of the nature of financial statements (for example, whether the financial statements are of an
The amount of investments in subsidiaries that are not consolidated at the reporting date. A subsidiary is an e
The explanation of the reasons why combined financial statements are prepared. [Refer: Combined [member
The description of the basis for determining which entities are included in combined financial statements.
The description of the basis of preparation of combined financial statements. [Refer: Combined [member]]
The description of the method used to account for investments in subsidiaries. A subsidiary is an entity that i
The description of the method used to account for investments in jointly controlled entities. A jointly control
The description of the method used to account for investments in associates. [Refer: Investments in associat
The description of the identity of financial statements to which separate financial statements relate.
The entire disclosure for interests in joint ventures.
The description of the entity's accounting policy for investments in joint ventures. [Refer: Investments in joi
The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer:
The commitments that the entity has relating to its joint ventures. [Refer: Investments in joint ventures]
The entity's share of the profit (loss) of joint ventures accounted for using the equity method. The equity me
The entity's share of the profit (loss) of discontinued operations of joint ventures accounted for using the eq
The statement that the undue cost or effort exemption is applied for jointly controlled entities. A jointly con
The description of the reasons why fair value measurement of jointly controlled entities would involve undue
The amount of investments in jointly controlled entities accounted for under the cost model because the undue
The entire disclosure for investments in associates.
The description of the entity's accounting policy for investments in associates. [Refer: Investments in associa
The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Inve
The amount of dividends and other distributions from associates accounted for by the cost model, recognise
The entity's share of the profit (loss) of associates accounted for using the equity method. The equity method
The entity's share of the profit (loss) of discontinued operations of associates accounted for using the equit
The statement that the undue cost or effort exemption is applied for associates. [Refer: Investments in assoc
The description of the reasons why fair value measurement of associates would involve undue cost or effort.
The amount of investments in associates accounted for under the cost model because the undue cost or effor
The entire disclosure for a binding sale agreement for a major disposal of assets, or a group of assets and liabi
The description of assets or of the group of assets and liabilities for which the entity has a binding sale agre
The description of facts and circumstances of the sale or plan for assets or group of assets and liabilities for
The amount of assets for which the entity has a binding sale agreement.
The amount of liabilities for which the entity has a binding sale agreement.
The entire disclosure for inventories.
The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
The description of the cost formulas used to measure inventory. [Refer: Inventories]
The amount of expense recognised related to the impairment of inventories to the selling price less costs to
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the revers
The amount of inventories recognised as an expense during the period. [Refer: Inventories]
The amount of inventories pledged as security for liabilities. [Refer: Inventories]
The entire disclosure for other provisions, contingent liabilities and contingent assets.
The disclosure of other provisions. [Refer: Other provisions]
Schedule disclosing information related to other provisions.

This member stands for provisions other than provisions for employee benefits. It also represents the standard
This member stands for a provision for estimated costs of making good under warranties for products sold.
This member stands for a provision for restructuring, such as the sale or termination of a line of business;
This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other pro
This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
The amount of additional other provisions made. [Refer: Other provisions]

The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisio
The amount reversed for unused other provisions. [Refer: Other provisions]
The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisi
The increase (decrease) in other provisions resulting from transfers and changes that the entity does not sep
The increase (decrease) in other provisions. [Refer: Other provisions]
The description of the nature of the obligation for other provisions. [Refer: Other provisions]
The description of the expected timing of outflows of economic benefits related to other provisions. [Refer:
The description of an indication of the uncertainties relating to the amount or timing of outflows of economic
The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer
The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer:
The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Schedule disclosing information related to contingent liabilities.

This member stands for possible obligations that arise from past events and whose existence will be confirmed
This member stands for a contingent liability for estimated costs of making good under warranties for product
This member stands for a contingent liability for restructuring, such as the sale or termination of a line of
This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in wh
This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation cost
This member stands for contingent liabilities that the entity does not separately disclose in the same stateme
The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [membe
The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [memb
The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liab
The description of an indication of the uncertainties relating to the amount or timing of any outflow of econom
The description of the nature of possible assets that arise from past events and whose existence will be con
The explanation of the estimated financial effect of possible assets that arise from past events and whose e
The amount of the estimated financial effect of possible assets that arise from past events and whose existe
The statement that an estimate of the financial effect of contingent assets would involve undue cost or effor
The description of the reasons why estimating the financial effect of contingent assets would involve undue c
Information about the fact that the disclosure of information related to contingent liabilities is not practicab
The explanation of the general nature of the dispute with other parties on the subject matter of a provision a
The explanation of the general nature of the dispute with other parties on the subject matter of a contingent l
The explanation of the general nature of the dispute with other parties on the subject matter of a contingen
The entire disclosure for revenue.
The description of the entity's accounting policy for recognising revenue, including the methods to determine
The entire disclosure for government grants.
The description of the nature of government grants recognised in the financial statements. [Refer: Governm
The amount of assistance by government in the form of transfers of resources to an entity in return for past
The amount of income recognised in relation to government grants. [Refer: Government grants]
The description of an indication of forms of government assistance from which the entity has directly benef
The explanation of unfulfilled conditions and other contingencies attaching to government assistance that h
The entire disclosure for revenue recognised from construction contracts.

The amount of revenue arising from construction contracts. Construction contracts are contracts specifically
The description of the methods used by the entity to determine the construction contract revenue recognise
The description of the methods used by the entity to determine the stage of completion of construction cont
The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of
The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum
The entire disclosure for the impairment of assets.
The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss recognised in pr
loss [abstract]
Schedule disclosing information related to impairment loss and the reversal of impairment loss.
This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which f
This member stands for inventories. [Refer: Inventories]
This member stands for goodwill. [Refer: Goodwill]

This member stands for investments in associates. [Refer: Investments in associates]

This member stands for investments in joint ventures. [Refer: Investments in joint ventures]
The amount of impairment loss recognised in profit or loss. Impairment loss is a reduction of the carrying a
The description of line item(s) of the statement of comprehensive income in which impairment losses recognised
The amount of reversal of impairment loss recognised in profit or loss. Reversal of an impairment loss is a
The description of line item(s) of the statement of comprehensive income in which impairment losses recognise
The entire disclosure for leases.
The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised
Schedule disclosing information related to assets recognised by the lessee under a finance lease.
This member stands for property (land or a building - or part of a building - or both) held (by the owner or by
This member stands for living animals or plants.
This member stands for assets that the entity does not separately disclose in the same statement or note.
The amount of assets recognised by the entity, which are leased under finance leases.
The disclosure of finance leases and operating leases by the lessee.
Schedule disclosing information related to finance leases and operating leases by the lessee.
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis
This member stands for a time band of not later than one year.
This member stands for a time band of later than one year and not later than five years.
This member stands for a time band of later than five years.
The amount of payments over the finance lease term that the lessee is or can be required to make, excluding
The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease paym
The amount of payments on leases and subleases recognised as an expense by the lessee.
The general description of the lessee's significant leasing arrangements for finance leases including, for e
The general description of the lessee's significant leasing arrangements for operating leases including, for
The disclosure of finance leases and operating leases by the lessor.
Schedule disclosing information related to finance leases and operating leases by the lessor.
This member stands for a time band of not later than one year.
This member stands for a time band of later than one year and not later than five years.
This member stands for a time band of later than five years.
The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any un
The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment
The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the le
The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease p
The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognise
The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recogni
The portion of lease payments recognised as income that is not fixed in amount but is based on the future amo
The explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual va
The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payment
The general description of the lessor's significant leasing arrangements for finance leases including, for e
The general description of the lessor's significant leasing arrangements for operating leases including, for
The entire disclosure for share-based payment arrangements.
The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-
nt arrangement [abstract]
Schedule disclosing information related to terms and conditions of share-based payment arrangements.
This member stands for an agreement between the entity or another group entity or any shareholder of the grou
The description of a share-based payment arrangement that existed at any time during the reporting peri
The description of the vesting requirements for a type of share-based payment arrangement that existed at
The description of the maximum term of options granted for a type of share-based payment arrangement tha
The description of the method of settlement (for example, whether in cash or equity) for a type of share-
The disclosure of the number and weighted average exercise prices of share options.
The number of share options outstanding in a share-based payment arrangement.
The number of share options granted in a share-based payment arrangement.

The number of share options forfeited in a share-based payment arrangement.
The number of share options exercised in a share-based payment arrangement.
The number of share options expired in a share-based payment arrangement.
The number of share options outstanding in a share-based payment arrangement.
The number of share options exercisable in a share-based payment arrangement.

The weighted average exercise price of share options outstanding in a share-based payment arrangement.
The weighted average exercise price of share options granted in a share-based payment arrangement.
The weighted average exercise price of share options forfeited in a share-based payment arrangement.
The weighted average exercise price of share options exercised in a share-based payment arrangement.
The weighted average exercise price of share options expired in a share-based payment arrangement.
The weighted average exercise price of share options outstanding in a share-based payment arrangement.
The weighted average exercise price of share options exercisable in a share-based payment arrangement.
The explanation of the measurement of the fair value of goods or services received or the fair value of e
The description of how the liability was measured for cash-settled share-based payment arrangements. [R
The explanation of the modifications for share-based payment arrangements. [Refer: Share-based paymen
The explanation of the measurement of share-based payment expense by the entity on the basis of reasonabl
The amount of expense arising from transactions in which the entity: (a) receives goods or services from t
The amount of liabilities arising from transactions in which the entity: (a) receives goods or services fro
The entire disclosure for employee benefits.
The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
The description of the fact that a multi-employer or state plan is a defined benefit plan that is treated as a
Schedule disclosing information related to defined benefit plans.

This member stands for post-employment benefit plans other than defined contribution plans. Defined contribut
This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed
The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
The description of the entity's accounting policy for recognising actuarial gains and losses on defined benefi
The amount of actuarial gains (losses) on defined benefit plans, recognised in profit or loss. [Refer: Defined
The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benef
The explanation of the uses of any simplifications in measuring defined benefit obligation. [Refer: Defined be
The description of the reasons why using the projected unit credit method to measure the obligation and cos
The date of the most recent comprehensive actuarial valuation for defined benefit plans.
The description of adjustments made to measure a defined benefit obligation if the date of the most recent
efit obligation [abstract]
The present value, without deducting any plan assets, of expected future payments required to settle the oblig
The increase (decrease) in the present value of a defined benefit obligation resulting from employee service i
The increase (decrease) in the present value of a defined benefit obligation resulting from interest cost. [Ref
The increase in the present value of a defined benefit obligation resulting from acquisitions through busine
The decrease (increase) in the present value of a defined benefit obligation resulting from actuarial gains (los
The increase in the present value of a defined benefit obligation resulting from contributions by plan particip
The decrease in the present value of a defined benefit obligation resulting from benefits paid. [Refer: Defined
The increase (decrease) in the present value of a defined benefit obligation resulting from past service cost.
The decrease (increase) in the present value of a defined benefit obligation resulting from curtailments. [Ref
The decrease (increase) in the present value of a defined benefit obligation resulting from settlements. [Refe
The increase (decrease) in the present value of a defined benefit obligation resulting from foreign currency
The increase (decrease) in the present value of a defined benefit obligation. [Refer: Defined benefit obligatio
The present value, without deducting any plan assets, of expected future payments required to settle the oblig
The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benef
The increase (decrease) in the fair value of defined benefit plan assets resulting from actuarial gains (losses)
The increase (decrease) in the fair value of defined benefit plan assets resulting from business combinations
The decrease in the fair value of defined benefit plan assets resulting from benefits paid. [Refer: At fair val
The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by plan p
The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by the e
The increase (decrease) in the fair value of defined benefit plan assets resulting from foreign currency exch
The decrease (increase) in the fair value of defined benefit plan assets resulting from settlements. [Refer: At
The increase (decrease) in the fair value of defined benefit plan assets. [Refer: At fair value [member]; Plan
The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benef
The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure req
The increase (decrease) in the fair value of reimbursement rights resulting from actuarial gains (losses). [Ref
The increase (decrease) in the fair value of reimbursement rights resulting from business combinations. [Re
The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [m
The increase (decrease) in the fair value of reimbursement rights resulting from contributions by plan partici
The increase (decrease) in the fair value of reimbursement rights resulting from contributions by the employe
The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange ra
The decrease (increase) in the fair value of reimbursement rights resulting from settlements. [Refer: At fair
The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimburseme
The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure req
The cost relating to defined benefit plans, comprising cost recognised in profit or loss as an expense, cost
The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit
The amount of cost relating to defined benefit plans for period included in cost of assets. [Refer: Cost relat
The description of the percentage or amount that each major category of defined benefit plan assets constitute
The amount that instruments representing equity (rather than debt) constitute of the fair value of defined ben
The amount that instruments representing debt (rather than equity) constitute of the fair value of defined ben
The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets,
The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit
The percentage that instruments representing equity (rather than debt) constitute of the fair value of defined
The percentage that instruments representing debt (rather than equity) constitute of the fair value of defined
The percentage that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan asse
The percentage that other types of assets not separately disclosed constitute of the fair value of defined bene
The fair value of the entity's own transferable financial instruments that are included in the fair value of def
The fair value of property occupied by the entity that are included in the fair value of defined benefit plan as
The fair value of other assets used by the entity that are included in the fair value of defined benefit plan as
The actual return on plan assets, as well as the actual return on any reimbursement right recognised as an asset
The discount rate used as the significant actuarial assumption to determine the present value of a defined b
The expected rate of return on any defined benefit plan assets used as a significant actuarial assumption to
The expected rate of salary increases used as a significant actuarial assumption to determine the present va
Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined
Any other material assumption used as a significant actuarial assumption to determine the present value of a
The disclosure of other long-term employee benefits. [Refer: Other long-term employee benefits]
Schedule disclosing information related to other long-term employee benefits.

This member stands for other long-term employee benefits, which are employee benefits (other than post-empl
The description of the nature of other long-term employee benefits. [Refer: Other long-term employee benef
The amount of obligation for employee benefits (other than post-employment benefits and termination benefi
The description of the funding of obligations for other long-term employee benefits. [Refer: Other long-ter
The disclosure of termination benefits. [Refer: Termination benefits [member]]
Schedule disclosing information related to termination benefits.

This member stands for employee benefits provided in exchange for the termination of an employee's employme
The description of the nature of termination benefits. [Refer: Termination benefits [member]]
The amount of obligation in relation to termination benefits. [Refer: Termination benefits [member]]
The description of the funding of obligations for termination benefits. [Refer: Termination benefits [member
The description of the nature of the obligation for a contingent liability related to termination benefits. [R
The entire disclosure for income taxes.
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. De
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. Defe
tax credit or temporary difference of prior period used to reduce tax expense [abstract]
The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference o
The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of
The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference o
The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-dow
The amount of tax expense or income relating to changes in accounting policies and errors that are included
Adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its share
The amount of components of deferred tax expense or income that the entity does not separately disclose in th
ve income [abstract]
The amount of income tax relating to amounts recognised in other comprehensive income in relation to excha
The amount of income tax relating to amounts recognised in other comprehensive income in relation to cas
The amount of income tax relating to amounts recognised in other comprehensive income in relation to actu
The amount of income tax relating to amounts recognised in other comprehensive income in relation to chan
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other c
The amount of income tax relating to an entity's share of other comprehensive income of associates and joi
dited directly to equity [abstract]
The amount of current tax relating to particular items that are charged or credited directly to equity.
The amount of deferred tax relating to particular items that are charged or credited directly to equity.
The aggregate current and deferred tax relating to particular items that are charged or credited directly to e
The explanation of significant differences between the tax expense (income) and accounting profit multiplied b
The amount that represents the difference between the tax expense (income) and the product of the accounting
The amount that represents the difference between the tax expense (income) and the product of the accounting
The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accoun
The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unuse
d unused tax credits [abstract]
Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
This member stands for temporary differences, unused tax losses and unused tax credits. It also represents
This member stands for differences between the carrying amount of an asset or liability in the statement of
This member stands for tax losses that have been incurred and are carried forward for use against future taxa
This member stands for tax credits that have been received and are carried forward for use against future tax
The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
Analysis of the change in deferred tax liabilities. [Refer: Deferred tax liabilities]
Analysis of the change in deferred tax assets. [Refer: Deferred tax assets]
The amount of deductible temporary differences, unused tax losses and unused tax credits for which no defe
The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unuse
The description of the nature of the potential income tax consequences that would result from the payment of d
The amount of current tax assets that have not been offset against current tax liabilities because the undue
The amount of current tax liabilities that have not been offset against current tax assets because the undue
The amount of deferred tax assets that have not been offset against deferred tax liabilities because the undu
The amount of deferred tax liabilities that have not been offset against deferred tax assets because the undu
The description of the reasons why applying the requirement to offset current or deferred tax assets and liabi
The entire disclosure for the effect of changes in foreign exchange rates.
The description of the currency of the primary economic environment in which the entity operates.
The description of the currency in which the financial statements are presented.
The description of the reason why the currency in which the financial statements are presented is different
The description of the reason for a change in the entity's functional currency. The functional currency is t
The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions
A component of equity representing exchange differences on translation of financial statements of foreign
The entire disclosure for a statement of cash flows.

The explanation of the relevant information about investing and financing transactions that do not require th
The description of the non-cash acquisition of assets either by assuming directly related liabilities or by mean
The description of the non-cash acquisition of an entity by means of an equity issue.
The description of the non-cash conversion of debt to equity.
financial position [abstract]
The amount that has been withdrawn from an account in excess of existing cash balances. This is considered
The amount of differences between cash and cash equivalents in the statement of cash flows and the statemen
The amount of cash and cash equivalents in the statement of cash flows when different from the amount of ca
The amount of significant cash and cash equivalent balances held by the entity that are not available for use
The commentary by management on significant cash and cash equivalent balances held by the entity that are
The cash flows from income taxes paid or refunded.
The entire disclosure for share capital, reserves and other equity interest.
The disclosure of classes of share capital. [Refer: Share capital [member]]
Schedule disclosing information related to classes of share capital.

This member stands for share capital of the entity. It also represents the standard value for the 'Classes of sh
The number of shares authorised.
The number of shares issued by the entity, for which full payment has been received.
The number of shares issued by the entity, for which full payment has not been received.
The nominal value per share.
The explanation of the fact that shares have no par value. [Refer: Par value per share]
The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasu
The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasu
The description of the rights, preferences and restrictions attaching to a class of share capital including res
The number of shares in the entity held by the entity or by its subsidiaries or associates.
The number of shares reserved for issue under options and contracts for the sale of shares.
The description of terms of shares reserved for issue under options and contracts for the sale of shares.
The disclosure of reserves within equity. [Refer: Other reserves [member]]
Schedule disclosing information related to reserves within equity.

This member stands for a component of equity representing accumulated exchange differences on the transl
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedg
This member stands for a component of equity representing accumulated revaluation surplus on the revalua
The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
The description of the rights, preferences and restrictions that are attached to a category of equity interest
This member stands for the information previously stated in the financial statements (ie before retrospective
This member stands for the financial effect of changes in accounting policy and corrections of prior period er
This member stands for the financial effect of changes in accounting policy.
This member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refe
This member stands for the financial effect of voluntary changes in accounting policy.
This member stands for the financial effect of corrections of prior period errors.
This member stands for the standard value for the 'Creation date' axis if no other member is used.
This member stands for the financial statements of a group in which the assets, liabilities, equity, income, e
This member stands for the financial statements of two or more entities under common control.
This member stands for separate financial statements. Separate financial statements are those presented by a pa
This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments tha
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilitie
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
This member stands for other long-term employee benefits, which are employee benefits (other than post-empl
This member stands for the standard value for the 'Categories of related parties' axis if no other member is
This member stands for employee benefits provided in exchange for the termination of an employee's employme
This member stands for possible obligations that arise from past events and whose existence will be confirmed
This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (
This member stands for provisions other than provisions for employee benefits. It also represents the standard
This member stands for share capital of the entity. It also represents the standard value for the 'Classes of sh
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It
This member stands for the financial statements of a group in which the assets, liabilities, equity, income, e
This member stands for the standard value for the 'Creation date' axis if no other member is used.
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribut
This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of tran
This member stands for intangible assets material to the entity. It also represents the standard value for the '
This member stands for all types of measurement. It also represents the standard value for the 'Measurement
This member stands for events that occur between the end of the reporting period and the date when the financ
This member stands for items that have been reclassified when the entity changes their presentation or classifi
This member stands for temporary differences, unused tax losses and unused tax credits. It also represents
This member stands for transferred financial assets that are not derecognised in their entirety. It also repres
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis i
This member stands for an agreement between the entity or another group entity or any shareholder of the grou
Type References
Text block IFRS for SMEs - 3 Identification of the financial statements Disclosure
Text IFRS for SMEs 3.23 a Disclosure

Text IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure, IFRS for SME
Date IFRS for SMEs 3.23 c Disclosure

Text IFRS for SMEs 3.23 c Disclosure
Text IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure
Text IFRS for SMEs 3.23 e Disclosure
MonetaryInstant, Debit IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.11 a Disclosure, IFRS for SMEs 4.2 e Disclosure
MonetaryInstant, Debit IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
MonetaryInstant, Debit IFRS for SMEs 16.10 e Disclosure, IFRS for SMEs 4.2 f Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.3 Common practice

MonetaryInstant, Debit IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 4.2 g Disclosure
MonetaryInstant, Debit IFRS for SMEs 14.12 b Disclosure, IFRS for SMEs 4.2 j Disclosure
MonetaryInstant, Debit IFRS for SMEs 15.19 b Disclosure, IFRS for SMEs 4.2 k Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.2 h Disclosure

MonetaryInstant, Debit IFRS for SMEs 4.2 i Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.2 d Disclosure

MonetaryInstant, Debit IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.2 n Disclosure

MonetaryInstant, Debit IFRS for SMEs 4.2 c Disclosure
MonetaryInstant, Debit IFRS for SMEs 11.35 a Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.6 Disclosure
MonetaryInstant, Debit IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 4.2 d Disclosure

MonetaryInstant, Debit IFRS for SMEs 4.2 a Disclosure, IFRS for SMEs 7.20 Disclosure

MonetaryInstant, Credit IFRS for SMEs 4.11 f Disclosure

MonetaryInstant, Credit IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 6.5 e Disclosure

(Monetary)Instant, Debit IFRS for SMEs 4.11 f Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.2 r Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.2 q Disclosure
MonetaryInstant, Credit IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 6.3 c Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.11 e Disclosure

MonetaryInstant, Credit IFRS for SMEs 4.2 p Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.11 d Disclosure, IFRS for SMEs 4.2 l Disclosure
MonetaryInstant, Credit IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.2 n Disclosure

MonetaryInstant, Credit IFRS for SMEs 4.2 m Common practice
MonetaryInstant, Credit IFRS for SMEs 4.3 Common practice
MonetaryInstant, Credit IFRS for SMEs 4.8 Disclosure


MonetaryInstant, Credit IFRS for SMEs 4.2 m Common practice



MonetaryInstant, Debit IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure



(Monetary)Instant, Debit IFRS for SMEs 4.11 f Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.2 r Disclosure
MonetaryInstant, Credit IFRS for SMEs 4.2 q Disclosure

MonetaryInstant, Credit IFRS for SMEs 21.14 a (i) Disclosure, IFRS for SMEs 4.11 e Disclosure

MonetaryInstant, Credit IFRS for SMEs 4.2 m Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
(Monetary)Duration, Debit IFRS for SMEs 5.11 b Disclosure

MonetaryDuration, Credit IFRS for SMEs 5.11 b Common practice
MonetaryDuration, Credit IFRS for SMEs 5.9 Common practice
(Monetary)Duration, Debit IFRS for SMEs 5.11 b Common practice
MonetaryDuration, Credit IFRS for SMEs 5.5 c Disclosure
(Monetary)Duration, Debit IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure

MonetaryDuration, Credit IFRS for SMEs 5.5 e Disclosure
MonetaryDuration, Credit IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 5.5 f Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SME
MonetaryDuration, Credit IFRS for SMEs 5.6 a (ii) Disclosure

MonetaryDuration, Credit IFRS for SMEs 5.6 a (i) Disclosure

(Monetary)Duration, Debit IFRS for SMEs 5.11 a Common practice
MonetaryDuration, Credit IFRS for SMEs 5.11 a Common practice
(Monetary)Duration, Debit IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure


MonetaryDuration, Credit IFRS for SMEs 5.4 b (i) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (iv) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (iii) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.5 h Disclosure

MonetaryDuration, Credit IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.5 i Disclosure, IFRS for SMEs 6.3 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.6 b (ii) Disclosure, IFRS for SMEs 6.3 a Disclosure

MonetaryDuration, Credit IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (i) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (iv) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.4 b (iii) Disclosure, IFRS for SMEs 5.5 g Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.5 h Disclosure

(Monetary)Duration IFRS for SMEs 29.40 a Disclosure
(Monetary)Duration, Debit IFRS for SMEs 29.40 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.6 b (ii) Disclosure, IFRS for SMEs 6.3 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
MonetaryDuration, Debit IFRS for SMEs 7.4 a Example

MonetaryDuration, Debit IFRS for SMEs 7.4 b Example
MonetaryDuration, Debit IFRS for SMEs 7.4 f Example
MonetaryDuration, Debit IFRS for SMEs 7.4 Example
MonetaryDuration, Debit IFRS for SMEs 7.4 Example
(Monetary)Duration, Credit IFRS for SMEs 7.4 c Example

(Monetary)Duration, Credit IFRS for SMEs 7.4 f Example
(Monetary)Duration, Credit IFRS for SMEs 7.4 d Example
(Monetary)Duration, Credit IFRS for SMEs 7.4 Example
(Monetary)Duration, Credit IFRS for SMEs 7.4 Example
(Monetary)Duration, Credit IFRS for SMEs 7.15 Disclosure
MonetaryDuration, Debit IFRS for SMEs 7.15 Disclosure
(Monetary)Duration, Credit IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example

MonetaryDuration IFRS for SMEs 7.4 Disclosure
MonetaryDuration, Debit IFRS for SMEs 7.5 d Disclosure

(Monetary)Duration, Credit IFRS for SMEs 7.5 c Disclosure
MonetaryDuration, Debit IFRS for SMEs 7.5 d Example
(Monetary)Duration, Credit IFRS for SMEs 7.5 a Example
(Monetary)Duration, Credit IFRS for SMEs 7.5 e Example
(Monetary)Duration, Credit IFRS for SMEs 7.5 g Example
MonetaryDuration, Debit IFRS for SMEs 7.5 h Example


(Monetary)Duration, Credit IFRS for SMEs 7.6 b Example
(Monetary)Duration, Credit IFRS for SMEs 7.6 Common practice
MonetaryDuration, Debit IFRS for SMEs 7.6 c Example


MonetaryDuration, Debit IFRS for SMEs F5 Example

MonetaryDuration, Debit IFRS for SMEs F5 Example
MonetaryDuration, Debit IFRS for SMEs 7.8 c Common practice
MonetaryDuration, Debit IFRS for SMEs 7.8 a Common practice
MonetaryDuration, Debit IFRS for SMEs 7.8 b Common practice
(Monetary)Duration, Credit IFRS for SMEs 7.8 b Common practice
(Monetary)Duration, Credit IFRS for SMEs 7.8 b Common practice
MonetaryDuration, Debit IFRS for SMEs 7.8 c Common practice


(Monetary)Duration, Credit IFRS for SMEs 7.5 g Example


(Monetary)Duration, Credit IFRS for SMEs 7.6 b Example
(Monetary)Duration, Credit IFRS for SMEs 7.6 Common practice


Table IFRS for SMEs 6.3 Disclosure

Axis IFRS for SMEs 6.3 Disclosure
Member[default] IFRS for SMEs 6.3 Disclosure
Member IFRS for SMEs 6.3 Disclosure
Member IFRS for SMEs 4.12 b Disclosure, IFRS for SMEs 6.3 Disclosure
Member IFRS for SMEs 6.3 Common practice

Member IFRS for SMEs 17.15C Disclosure, IFRS for SMEs 6.3 Common practice

Axis IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for S
Member[default] IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for S
Member IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for S
Member IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Member IFRS for SMEs 10.14 c Disclosure

Line items
MonetaryDuration, Credit IFRS for SMEs 6.3 c (iii) Disclosure

(Monetary)Duration, Debit IFRS for SMEs 6.3 c (iii) Disclosure
(Monetary)Duration, Debit IFRS for SMEs 6.3 c (iii) Disclosure

MonetaryDuration, Credit IFRS for SMEs 6.5 d Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.11 a Common practice



MonetaryInstant, Debit IFRS for SMEs 4.11 c (i) Disclosure

MonetaryInstant, Debit IFRS for SMEs 4.11 c (ii) Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.11 c (iii) Disclosure
MonetaryInstant, Debit IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 4.2 d Disclosure
MonetaryInstant, Debit IFRS for SMEs 4.11 b Disclosure





MonetaryInstant, Credit IFRS for SMEs 21A.4 Example





MonetaryInstant, Credit IFRS for SMEs 4.11 e Common practice

MonetaryInstant, Credit IFRS for SMEs 4.11 d Disclosure





MonetaryInstant, Credit IFRS for SMEs 30.25 b Disclosure, IFRS for SMEs 4.3 Common practice

MonetaryInstant, Credit IFRS for SMEs 17.15C Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (i) Disclosure

MonetaryDuration, Credit IFRS for SMEs 23.30 b (ii) Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (iv) Disclosure

MonetaryDuration, Credit IFRS for SMEs 23.30 b (iii) Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (v) Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (vi) Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 23A.25 Example

MonetaryDuration, Credit IFRS for SMEs 23.30 b (viii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.4 Common practice

MonetaryDuration, Debit IFRS for SMEs 28.41 g (i) Disclosure
Text block IFRS for SMEs 3.17 e Disclosure
Text IFRS for SMEs 3.24 b Disclosure
Text IFRS for SMEs 33.5 Disclosure
Text block IFRS for SMEs 3.3 Disclosure, IFRS for SMEs 8.4 a Disclosure

Text IFRS for SMEs 3.5 b Disclosure, IFRS for SMEs 3.5 c Disclosure

Text block IFRS for SMEs 3.9 Disclosure
Text IFRS for SMEs 3.10 a Disclosure, IFRS for SMEs 3.10 b Disclosure


Line items
MonetaryDuration IFRS for SMEs 3.12 b Disclosure
Text block IFRS for SMEs 8.4 b Disclosure
Text block IFRS for SMEs 8.5 a Disclosure

Line items
MonetaryInstant, Credit IFRS for SMEs 8.7 b Disclosure
Text block IFRS for SMEs - 10 Scope of this section Disclosure

Text IFRS for SMEs 10.13 d Disclosure, IFRS for SMEs 10.14 d Disclosure

Line items
Text IFRS for SMEs 10.23 d Disclosure
Text block IFRS for SMEs - 32 Disclosure Disclosure

Date IFRS for SMEs 32.9 Disclosure

Member IFRS for SMEs 32.11 a Example
Member IFRS for SMEs 32.11 a Example
Member IFRS for SMEs 32.11 b Example
Member IFRS for SMEs 32.11 c Example
Member IFRS for SMEs 32.11 d Example
Member IFRS for SMEs 32.11 e Example
Member IFRS for SMEs 32.11 f Example
Member IFRS for SMEs 32.11 g Example
Member IFRS for SMEs 32.11 h Example
Member IFRS for SMEs 32.11 i Example
Member IFRS for SMEs 32.11 j Example
Line items
Text block IFRS for SMEs - 31 Disclosures Disclosure

Pure IFRS for SMEs 31.15 b Disclosure
Pure IFRS for SMEs 31.15 b Disclosure
Text block IFRS for SMEs 19.25 Example

Line items
Date IFRS for SMEs 19.25 b Disclosure
Percent IFRS for SMEs 19.25 c Disclosure
MonetaryInstant, Debit IFRS for SMEs 19.25 e Example

(Monetary)Instant, Credit IFRS for SMEs 19.25 e Example
(Monetary)Instant, Credit IFRS for SMEs 19.25 e Example
MonetaryDuration, Credit IFRS for SMEs 19.25 f Disclosure
Text IFRS for SMEs 19.25 f Disclosure
Text IFRS for SMEs 19.25 g Disclosure
MonetaryDuration, Debit IFRS for SMEs 19.26 a Disclosure

(Monetary)Duration IFRS for SMEs 19.26 b Disclosure
(Monetary)Duration IFRS for SMEs 19.26 d Disclosure


Member IFRS for SMEs 33.10 a Disclosure
Member IFRS for SMEs 33.10 b Disclosure
Member IFRS for SMEs 33.10 d Disclosure
Line items

MonetaryDuration, Credit IFRS for SMEs 33.12 a Example
MonetaryDuration, Credit IFRS for SMEs 33.12 b Example
MonetaryDuration, Credit IFRS for SMEs 33.12 c Example
MonetaryDuration IFRS for SMEs 33.12 d Example
MonetaryDuration IFRS for SMEs 33.12 d Example
MonetaryDuration IFRS for SMEs 33.12 e Example
MonetaryDuration IFRS for SMEs 33.12 e Example
MonetaryDuration IFRS for SMEs 33.12 f Example
MonetaryDuration IFRS for SMEs 33.12 g Example
MonetaryDuration IFRS for SMEs 33.12 g Example
MonetaryDuration IFRS for SMEs 33.12 h Example
MonetaryDuration IFRS for SMEs 33.12 h Example
MonetaryDuration IFRS for SMEs 33.12 i Example
MonetaryDuration IFRS for SMEs 33.12 i Example
MonetaryDuration IFRS for SMEs 33.12 j Example

Text IFRS for SMEs 33.9 b (i) Disclosure
Text IFRS for SMEs 33.9 b (ii) Disclosure
MonetaryInstant, Credit IFRS for SMEs 33.9 c Disclosure

Text IFRS for SMEs A3 Disclosure

Line items

Text IFRS for SMEs 35.12A a Disclosure
Text IFRS for SMEs 35.12A b Disclosure
Text IFRS for SMEs 35.12A c Disclosure

Member[default] IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.33 b Disclosure

Axis IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for S
Member[default] IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SM
Member IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SM
Line items
MonetaryDuration, Debit IFRS for SMEs 17.31 e (i) Disclosure

MonetaryDuration, Debit IFRS for SMEs 17.31 e (iii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e (viii) Common practice
(Monetary)Duration IFRS for SMEs 17.31 e (vii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
(Monetary)Duration IFRS for SMEs 17.31 e (iv) Disclosure

MonetaryDuration IFRS for SMEs 17.31 e (iv) Disclosure
(Monetary)Duration IFRS for SMEs 17.31 e (vi) Disclosure
MonetaryDuration IFRS for SMEs 17.31 e (vi) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e (viii) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 17.31 e (ii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e Disclosure
Date IFRS for SMEs 17.33 a Disclosure


Line items
(Monetary)Duration, Credit IFRS for SMEs 17.31 e (v) Disclosure

MonetaryDuration, Debit IFRS for SMEs 17.31 e (v) Disclosure
MonetaryDuration, Credit IFRS for SMEs 17.31 e (v) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e (viii) Common practice
(Monetary)Duration IFRS for SMEs 17.31 e (vii) Disclosure
(Monetary)Duration IFRS for SMEs 17.31 e (vi) Disclosure
MonetaryDuration IFRS for SMEs 17.31 e (vi) Disclosure
MonetaryDuration, Debit IFRS for SMEs 17.31 e (viii) Disclosure

MonetaryDuration, Debit IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
Text IFRS for SMEs 17.33 e Disclosure


Line items

MonetaryDuration, Credit IFRS for SMEs 11.48 a (iii) Disclosure
MonetaryDuration, Credit IFRS for SMEs 11.48 a (iv) Disclosure
MonetaryDuration, Credit IFRS for SMEs 11.48 b Disclosure

MonetaryDuration, Debit IFRS for SMEs 11.48 b Disclosure
Text block IFRS for SMEs 11.48 c Disclosure
Table IFRS for SMEs 11.48 c Disclosure

Axis IFRS for SMEs 11.48 c Disclosure
Member[default] IFRS for SMEs 11.48 c Disclosure
Line items
MonetaryDuration, Debit IFRS for SMEs 11.48 c Disclosure

Member IFRS for SMEs 12.17 d Disclosure
Line items
Monetaryinstant IFRS for SMEs 12.27 b Disclosure
MonetaryDuration, Credit IFRS for SMEs 12.28 a Disclosure

Member[default] IFRS for SMEs 18.27 Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.33 d Disclosure

Line items

MonetaryDuration, Debit IFRS for SMEs 18.27 e (vi) Disclosure
(Monetary)Duration IFRS for SMEs 18.27 e (iv) Disclosure
(Monetary)Duration IFRS for SMEs 18.27 e (v) Disclosure
MonetaryDuration IFRS for SMEs 18.27 e (v) Disclosure
MonetaryDuration, Debit IFRS for SMEs 18.27 e (vi) Disclosure
Table IFRS for SMEs 18.28 a Disclosure

Axis IFRS for SMEs 18.28 a Disclosure
Member[default] IFRS for SMEs 18.28 a Disclosure
Line items
Decimalinstant IFRS for SMEs 18.28 a Disclosure
MonetaryInstant, Debit IFRS for SMEs 18.28 b (i) Disclosure
MonetaryInstant, Debit IFRS for SMEs 18.28 b (ii) Disclosure
Text block IFRS for SMEs - 34 Agriculture Disclosure
Text IFRS for SMEs 34.10 a Disclosure, IFRS for SMEs 34.7 a Disclosure

Text block IFRS for SMEs 34.7 c Disclosure

Line items
MonetaryDuration IFRS for SMEs 34.7 c (i) Disclosure

MonetaryDuration, Debit IFRS for SMEs 34.7 c (ii) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 34.7 c (iii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 34.7 c (iv) Disclosure
MonetaryDuration, Debit IFRS for SMEs 34.7 c (v) Disclosure
MonetaryDuration, Debit IFRS for SMEs 34.7 c (vi) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 34.7 c (vi) Disclosure

Monetaryinstant IFRS for SMEs 16.10 c Disclosure

MonetaryDuration IFRS for SMEs 16.10 e (ii) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 16.10 e (iii) Disclosure

MonetaryDuration, Credit IFRS for SMEs 16.10 e (iii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 16.10 e (iv) Disclosure
Text block IFRS for SMEs - 9 Separate financial statements Disclosure, IFRS for SMEs - 9 Combined financial stat

Date IFRS for SMEs 9.23 c Disclosure
Text IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure, IFRS for SME
MonetaryInstant, Debit IFRS for SMEs 9.23A Disclosure

Text block IFRS for SMEs 15.19 a Disclosure, IFRS for SMEs 8.5 b Disclosure

MonetaryDuration, Credit IFRS for SMEs 15.20 Disclosure



MonetaryDuration IFRS for SMEs 13.22 d Disclosure
MonetaryDuration IFRS for SMEs 13.22 d Disclosure
MonetaryInstant, Debit IFRS for SMEs 13.22 e Disclosure

Member IFRS for SMEs 21A.4 Example
Line items

(Monetary)Duration, Debit IFRS for SMEs 21.14 a (iii) Disclosure
(Monetary)Duration, Debit IFRS for SMEs 21.14 a (iv) Disclosure


Line items
Monetaryinstant IFRS for SMEs 21.15 a Disclosure
Monetaryinstant IFRS for SMEs 21.16 Disclosure

MonetaryInstant, Credit IFRS for SMEs 24.6 a Disclosure
MonetaryDuration, Credit IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure


MonetaryDuration, Credit IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure


Axis IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure
Member[default] IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure

Member IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.33 b Disclosure

Member IFRS for SMEs 18.27 Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.33 d Disclosure
Member IFRS for SMEs 27.33 e Disclosure

Member IFRS for SMEs 27.33 f Disclosure
Line items
Text block IFRS for SMEs - 20 Scope of this section Disclosure

Member[default] IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure

Line items
Text block IFRS for SMEs - 20 Financial statements of lessees—finance leases Disclosure, IFRS for SMEs - 20 Fina
Table IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure
Axis IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for S
Member[default] IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for S
Member IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, I
Member IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure, IFRS for SMEs 20.23 a (ii) Disclosure,
Member IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosu
Line items
MonetaryInstant, Credit IFRS for SMEs 20.16 a Disclosure
Text block IFRS for SMEs - 20 Financial statements of lessors—operating leases Disclosure, IFRS for SMEs - 20 F
Table IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.30 a Disclosure
Member[default] IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for S
Member IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, I
Member IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure, IFRS for SMEs 20.23 a (ii) Disclosure,
Member IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosu
Line items
MonetaryInstant, Debit IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.23 b Disclosure



Line items
Decimalinstant IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
DecimalDuration IFRS for SMEs 26.18 b (ii) Disclosure

DecimalDuration IFRS for SMEs 26.18 b (iii) Disclosure
DecimalDuration IFRS for SMEs 26.18 b (iv) Disclosure
DecimalDuration IFRS for SMEs 26.18 b (v) Disclosure
Decimalinstant IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Decimalinstant IFRS for SMEs 26.18 b (vii) Disclosure

Monetaryinstant IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
MonetaryDuration IFRS for SMEs 26.18 b (ii) Disclosure

MonetaryDuration IFRS for SMEs 26.18 b (iii) Disclosure
MonetaryDuration IFRS for SMEs 26.18 b (iv) Disclosure
MonetaryDuration IFRS for SMEs 26.18 b (v) Disclosure
Monetaryinstant IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Monetaryinstant IFRS for SMEs 26.18 b (vii) Disclosure



Line items
Text block IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 8.5 b Disclosure

MonetaryDuration, Credit IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 5.5 g Disclosure

Date IFRS for SMEs 28.41 d Disclosure

(Monetary)Duration, Debit IFRS for SMEs 28.41 e Disclosure
MonetaryInstant, Debit IFRS for SMEs 28.41 f Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 f (iii) Disclosure

(Monetary)Duration, Credit IFRS for SMEs 28.41 f (ii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 f (i) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 28.41 f (iii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 f Disclosure

(Monetary)Duration, Credit IFRS for SMEs 28.41 f (ii) Disclosure
(Monetary)Duration, Credit IFRS for SMEs 28.41 f (iii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 f Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 g Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 g (i) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 g (ii) Disclosure
Text block IFRS for SMEs 28.41 h Disclosure
Percent IFRS for SMEs 28.41 h Disclosure
MonetaryInstant, Debit IFRS for SMEs 28.41 i (i) Disclosure
MonetaryInstant, Debit IFRS for SMEs 28.41 i (ii) Disclosure
MonetaryInstant, Debit IFRS for SMEs 28.41 i (ii) Disclosure
MonetaryDuration, Debit IFRS for SMEs 28.41 j Disclosure
Percent IFRS for SMEs 28.41 k (i) Disclosure
Percent IFRS for SMEs 28.41 k (ii) Disclosure
Percent IFRS for SMEs 28.41 k (iii) Disclosure
Percent IFRS for SMEs 28.41 k (iv) Disclosure
Percent IFRS for SMEs 28.41 k (v) Disclosure

Line items

Line items

(Monetary)Duration, Credit IFRS for SMEs 29.39 e Common practice

(Monetary)Duration, Credit IFRS for SMEs 29.39 e Common practice
(Monetary)Duration, Credit IFRS for SMEs 29.39 e Disclosure
MonetaryDuration, Debit IFRS for SMEs 29.39 g Example
MonetaryDuration, Debit IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
MonetaryDuration IFRS for SMEs 29.40 a Disclosure

MonetaryDuration, Credit IFRS for SMEs 29.40 c Example
Text block IFRS for SMEs 29.40 e Disclosure
Table IFRS for SMEs 29.40 e Disclosure

Axis IFRS for SMEs 29.40 e Disclosure
Member[default] IFRS for SMEs 29.40 e Disclosure
Line items
(Monetary)Instant, Debit IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
MonetaryInstant, Credit IFRS for SMEs 29.40 e (i) Disclosure

Text block IFRS for SMEs 29.40 e (ii) Disclosure
Text block IFRS for SMEs 29.40 e (ii) Disclosure
Monetaryinstant IFRS for SMEs 29.40 f Disclosure
Text IFRS for SMEs 29.40 g Disclosure

Text IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure

MonetaryInstant, Credit IFRS for SMEs 30.25 b Disclosure, IFRS for SMEs 4.3 Common practice

Text IFRS for SMEs 7.19 a Common practice
Text IFRS for SMEs 7.19 b Common practice
Text IFRS for SMEs 7.19 c Common practice
(Monetary)Instant, Credit IFRS for SMEs 7.20 Common practice

(Monetary)Instant, Credit IFRS for SMEs 7.20 Common practice
MonetaryDuration, Credit IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example


Line items
Shares IFRS for SMEs 4.12 a (i) Disclosure
Shares IFRS for SMEs 4.12 a (ii) Disclosure
Shares IFRS for SMEs 4.12 a (ii) Disclosure
Per share IFRS for SMEs 4.12 a (iii) Disclosure
Text IFRS for SMEs 4.12 a (iii) Disclosure
Shares IFRS for SMEs 4.12 a (iv) Disclosure

Text IFRS for SMEs 4.12 a (v) Disclosure
Shares IFRS for SMEs 4.12 a (vi) Disclosure
Shares IFRS for SMEs 4.12 a (vii) Disclosure
Text IFRS for SMEs 4.12 a (vii) Disclosure
Table IFRS for SMEs 4.12 b Disclosure

Axis IFRS for SMEs 4.12 b Disclosure
Member[default] IFRS for SMEs 4.12 b Disclosure, IFRS for SMEs 6.3 Disclosure

Member IFRS for SMEs 17.15C Disclosure, IFRS for SMEs 6.3 Common practice
Line items
Member[default] IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for S




Member IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SM

Member IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure

Axis IFRS for SMEs 11.48 c Disclosure


Member IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for S
Axis IFRS for SMEs 4.12 b Disclosure
Member IFRS for SMEs 4.12 b Disclosure, IFRS for SMEs 6.3 Disclosure
Axis IFRS for SMEs 29.40 e Disclosure

Reference Links
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&doctype=Standard&dita_xref=IFRS for SMES_

3.24__IFRS_FOR_SMES_g3.23-3.24_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_3.23_a&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_3.23_b&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_3.23_c&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_3.23_d&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_30.26&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_3.23_e&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_ea&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_f&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_g&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_j&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_k&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_h&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_29.40_e_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_o&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_n&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_r&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_q&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_p&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_l&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_m&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.2_r&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_21.14_a_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_6.3_c_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.6_a_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.4_b_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.4_b_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.4_b_iv&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.4_b_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_6.3_c_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_IEF5&doctype=Illustrative%20Ex
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_IEF5&doctype=Illustrative%20Ex
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.15C&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_6.3_c_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_21A.4&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_23.30_b_viii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_23.30_b_v&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_23.30_b_vi&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_23.30_b_vii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_g_i&doctype=Standard



31.15__IFRS_FOR_SMES_g31.15-31.15_TI

19.26__IFRS_FOR_SMES_g19.25-19.26_TI


35.15__IFRS_FOR_SMES_g35.12-35.15_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_A3&doctype=Appendix&subtyp
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_35.12A_a&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_35.12A_b&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_35.12A_c&doctype=Standard

17.33__IFRS_FOR_SMES_g17.31-17.33_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_viii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_vii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_iv&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_vi&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_v&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_17.31_e_vii&doctype=Standard

11.48__IFRS_FOR_SMES_g11.39-11.48_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_11.48_a_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_11.48_a_iv&doctype=Standard

18.29__IFRS_FOR_SMES_g18.27-18.29_TI

https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_34.7_c_iv&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_34.7_c_v&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_34.7_c_vi&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_34.7_c_vi&doctype=Standard

16.11__IFRS_FOR_SMES_g16.10-16.11_TI

9.23A__IFRS_FOR_SMES_g9.23-9.23A_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_9.23A&doctype=Standard

15.21__IFRS_FOR_SMES_g15.19-15.21_TI
14.15__IFRS_FOR_SMES_g14.12-14.15_TI

13.22__IFRS_FOR_SMES_g13.22-13.22_TI

21.17__IFRS_FOR_SMES_g21.14-21.17_TI

23.32__IFRS_FOR_SMES_g23.30-23.32_TI


27.33__IFRS_FOR_SMES_g27.32-27.33_TI

20.16__IFRS_FOR_SMES_g20.15-20.16_TI
20.31__IFRS_FOR_SMES_g20.24-20.31_TI
20.23__IFRS_FOR_SMES_g20.17-20.23_TI

26.23__IFRS_FOR_SMES_g26.18-26.23_TI
28.44__IFRS_FOR_SMES_g28.39-28.44_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_f_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_f_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_f_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_f_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_g_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_g_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_i_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_i_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_i_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_i&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_ii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_iii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_iv&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_v&doctype=Standard
30.27__IFRS_FOR_SMES_g30.24-30.27_TI
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.12_a_v&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.12_a_vi&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.12_a_vii&doctype=Standard
https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_4.12_a_vii&doctype=Standard

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IFRS® Taxonomy Illustrated is published by the IFRS Foundation (Foundation).

Disclaimer: To the extent permitted by applicable law, the International Accounting

Copyright © 2022 IFRS Foundation

[420000] Statement of comprehensive income, OCI components presented befo

[510000] Statement of cash flows, direct method

[520000] Statement of cash flows, indirect method

[610000] Statement of changes in equity

[650000] Statement of income and retained earnings, additional disclosures

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

[825480] Notes - Consolidated, combined and separate financial statements

[831400] Notes - Government grants

[851100] Notes - Cash flow statement

[901500] Axis - Creation date

Name of reporting entity or other means of identification

Date of end of reporting period

Level of rounding used in financial statements

Investment property at cost less accumulated depreciation and

Investment property at fair value through profit or loss

Investments in joint ventures

Non-current biological assets, at cost less accumulated depreci

Current tax assets, non-current

Trade and other current receivables

Current tax assets, current

Current non-cash assets pledged as collateral for which transferee

Current tax liabilities, non-current

Current tax liabilities, current

Investment property at cost less accumulated depreciation and i

Investment property at fair value through profit or loss

Other financial assets

Investments in joint ventures

Trade and other receivables

Cash and cash equivalents

Non-cash assets pledged as collateral for which transferee has righ

Profit (loss) from continuing operations

Profit (loss), attributable to [abstract]

Profit (loss) from continuing operations

Profit (loss), attributable to [abstract]

Other comprehensive income [abstract]

Other comprehensive income, net of tax, actuarial gains (losses)

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

Components of other comprehensive income that will be reclassified

Share of other comprehensive income of associates and joint vent

Total comprehensive income

Comprehensive income attributable to [abstract]

Components of other comprehensive income that will not be reclassifi

Other comprehensive income, before tax, actuarial gains (losses)

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

Components of other comprehensive income that will be reclassified t

Share of other comprehensive income of associates and joint ventur

Total comprehensive income

Comprehensive income attributable to [abstract]

Comprehensive income, attributable to non-controlling interests

Other inflows (outflows) of cash

Other inflows (outflows) of cash

Other inflows (outflows) of cash

Cash and cash equivalents at end of period

Adjustments to reconcile profit (loss) [abstract]

Other inflows (outflows) of cash

Other inflows (outflows) of cash

Other inflows (outflows) of cash

Cash and cash equivalents at end of period

Reserve of exchange differences on translation [member]

Retained earnings [member]