This member stands for abnormally large changes in asset prices or foreign exchange rates. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. The amount of accruals classified as current. [Refer: Accruals] The amount of accruals classified as non-current. [Refer: Accruals] The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets] The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] The amount of additional other provisions made. [Refer: Other provisions] The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets] The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] The address at which the entity's office is registered. Adjustments for accrued net income or expenses not yet received or paid to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments of tax expense (income) recognised in the period for current tax of prior periods. Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs] Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used. This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used. The amount of property, plant and equipment representing aircraft used in the entity's operations. This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment] The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] The amounts payable resulting from related party transactions. [Refer: Related parties [member]] The amounts receivable resulting from related party transactions. [Refer: Related parties [member]] Analysis of the change in deferred tax assets. [Refer: Deferred tax assets] Analysis of the change in deferred tax liabilities. [Refer: Deferred tax liabilities] This member stands for announcing or commencing implementation of major restructuring. The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities] The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. The amount of cash balances held at banks. The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] The amount of living animals or plants recognised as assets. This member stands for living animals or plants. The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cost [member]; Biological assets] The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets] The amount of outstanding funds that the entity is obligated to repay. The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of cash on hand and demand deposits. [Refer: Cash on hand] The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities. The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] The amount of cash held by the entity. This does not include demand deposits. The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for changes in tax rates or tax laws enacted or announced. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for the commencement of major litigation. The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used. The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]] The portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest). The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income] The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income] The amount of contractual commitments for the acquisition of intangible assets. The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] The amount of inventories recognised as an expense during the period. [Refer: Inventories] The cost relating to defined benefit plans, comprising cost recognised in profit or loss as an expense, cost recognised as an item of other comprehensive income and cost included in the cost of an asset. [Refer: Other comprehensive income; Defined benefit plans [member]] The amount of cost relating to defined benefit plans for period included in cost of assets. [Refer: Cost relating to defined benefit plans; Defined benefit plans [member]] The country in which the entity is incorporated. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment] The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value] The amount of current borrowings. [Refer: Borrowings] The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost] The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost] The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The amount of current inventories. [Refer: Inventories] A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] The current portion of non-current borrowings. [Refer: Borrowings] The amount of current provisions. [Refer: Provisions] The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] The amount of current receivables arising from accrued income not yet billed. The amount of current receivables due from parties other than related parties. [Refer: Related parties [member]] The amount of current receivables due from related parties. [Refer: Related parties [member]] The amount of current provision for refunds. [Refer: Refunds provision] The amount of current provision for restructuring. [Refer: Restructuring provision] The current amount of current tax assets. [Refer: Current tax assets] The non-current amount of current tax assets. [Refer: Current tax assets] The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The current amount of current tax liabilities. [Refer: Current tax liabilities] The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] The amount of current provision for warranties. [Refer: Warranty provision] The date on which the acquirer obtains control of the acquiree in a business combination. The date on which financial statements are authorised for issue. The date of the end of the reporting period. The date of the end of the reporting period of the financial statements of a subsidiary. The date of the most recent comprehensive actuarial valuation for defined benefit plans. The decrease (increase) in the fair value of reimbursement rights resulting from settlements. [Refer: At fair value [member]; Reimbursement rights, at fair value] The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value] The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. This member stands for the standard value for the 'Creation date' axis if no other member is used. The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue] The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment] The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] The description of the entity's accounting policy for measuring inventories. [Refer: Inventories] The description of the entity's accounting policy for recognising revenue, including the methods to determine the stage of completion of the transactions involving the rendering of services. [Refer: Revenue] The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease. The description of the non-cash acquisition of an entity by means of an equity issue. The description of adjustments made to measure a defined benefit obligation if the date of the most recent comprehensive actuarial valuation was not as of the reporting date. The description of biological assets. [Refer: Biological assets] The description of the non-cash conversion of debt to equity. The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. The description of the currency of the primary economic environment in which the entity operates. The description of the funding of obligations for other long-term employee benefits. [Refer: Other long-term employee benefits] The description of the funding of obligations for termination benefits. [Refer: Termination benefits [member]] The description of the identity of financial statements to which separate financial statements relate. The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill] The description of the cost formulas used to measure inventory. [Refer: Inventories] The description of how the liability was measured for cash-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]] The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] The description of the methods and significant assumptions applied when determining the fair value of a group of agricultural produce at the point of harvest and a group of biological assets. [Refer: Biological assets] The description of the nature and purpose of reserves within equity. [Refer: Other reserves] The description of the nature of accounting errors in prior periods. The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control. The description of the nature of the entity's operations and principal activities. The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]] The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]] The description of the nature of the obligation for other provisions. [Refer: Other provisions] The description of the nature of the obligation for a contingent liability related to termination benefits. [Refer: Contingent liabilities [member]; Termination benefits [member]] The description of the nature of other long-term employee benefits. [Refer: Other long-term employee benefits] The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] The description of the nature of reclassifications or changes in presentation. The description of the nature of the related party relationships. [Refer: Related parties [member]] The description of the nature of risks being hedged. The description of the nature of termination benefits. [Refer: Termination benefits [member]] The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose. The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest] The description of the currency in which the financial statements are presented. The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. The description of the reason for the reclassifications or changes in presentation. The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. The description of the reason why the reclassification of comparative amounts is impracticable. The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]] The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]] The description of related party transactions. [Refer: Related parties [member]] The description of the type of a hedge used by the entity. The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]] The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] This member stands for destruction of a major production plant. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. The entire disclosure for biological assets. The entire disclosure for business combinations. The entire disclosure for a statement of cash flows. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to the changes in accounting estimates. The disclosure of changes in accounting estimates. The entire disclosure for changes in accounting policies, accounting estimates and errors. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to classes of share capital. The disclosure of classes of share capital. [Refer: Share capital [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to comparative information prepared under previous GAAP. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to contingent liabilities. The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to defined benefit plans. The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of business combinations. The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of hedges. The disclosure of detailed information about hedges. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of intangible assets. The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to details of property, plant and equipment. The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] The entire disclosure for the effect of changes in foreign exchange rates. The entire disclosure for employee benefits. The entire disclosure for events after the reporting period. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to finance leases and operating leases by the lessee. The disclosure of finance leases and operating leases by the lessee. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to finance leases and operating leases by the lessor. The disclosure of finance leases and operating leases by the lessor. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to financial assets. The entire disclosure for financial instruments. The entire disclosure for general information about financial statements. The entire disclosure for government grants. The disclosure of hedge accounting. The entire disclosure for financial reporting in hyperinflationary economies. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to impairment loss and the reversal of impairment loss. The entire disclosure for the impairment of assets. The entire disclosure for income taxes. The entire disclosure for intangible assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to intangible assets that are material to the entity. The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] The entire disclosure for interests in joint ventures. The entire disclosure for inventories. The entire disclosure for investments in associates. The entire disclosure for leases. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to non-adjusting events after the reporting period. The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]] The disclosure of notes and other explanatory information as part of a complete set of financial statements. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to other long-term employee benefits. The disclosure of other long-term employee benefits. [Refer: Other long-term employee benefits] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to other provisions. The disclosure of other provisions. [Refer: Other provisions] The entire disclosure for other provisions, contingent liabilities and contingent assets. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to reclassifications or changes in presentation. The disclosure of reclassifications or changes in the presentation of items in the financial statements. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to assets recognised by the lessee under a finance lease. The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets] The entire disclosure for revenue recognised from construction contracts. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] The entire disclosure for related parties. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to reserves within equity. The disclosure of reserves within equity. [Refer: Other reserves [member]] The entire disclosure for revenue. The entire disclosure for share capital, reserves and other equity interest. The entire disclosure for share-based payment arrangements. The entire disclosure for the summary of significant accounting policies applied by the entity. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to termination benefits. The disclosure of termination benefits. [Refer: Termination benefits [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to terms and conditions of share-based payment arrangements. The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to transactions between related parties. The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]] The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern. The disclosure of a voluntary change in accounting policy. The decrease in biological assets resulting from disposals. [Refer: Biological assets] The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] The amount of costs relating to the distribution of goods and services. The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. The amount of dividends and other distributions from associates accounted for by the cost model, recognised as income. The amount of declared dividends that were paid or are payable. The cash outflow for dividends paid by the entity, classified as financing activities. The cash outflow for dividends paid by the entity, classified as operating activities. The amount of dividends recognised as distributions to owners. The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]] This member stands for entities classified as related parties over which the reporting entity has control, joint control or significant influence. [Refer: Related parties [member]] This member stands for entities classified as related parties which have control, joint control or significant influence over the reporting entity. [Refer: Related parties [member]] This member stands for the standard value for the 'Business combinations' axis if no other member is used. This member stands for the standard value for the 'Categories of related parties' axis if no other member is used. The amount of residual interest in the assets of the entity after deducting all its liabilities. This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used. The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. This member stands for equity attributable to the owners of the parent. The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]] The explanation of who authorised the financial statements for issue. The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared. The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue. The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. The explanation of the fact that shares have no par value. [Refer: Par value per share] The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]] The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. The explanation of the measurement basis (or bases) used in preparing the financial statements. The explanation of the measurement of the fair value of goods or services received or the fair value of equity instruments granted in equity-settled share-based payment arrangements. [Refer: Share-based payment arrangements [member]] The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]] The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]] The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]] The explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor. The explanation of the reason why the entity is not regarded as a going concern. The amount of costs associated with financing activities of the entity. The amount of income associated with interest and other financing activities of the entity. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations. This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] This member stands for foreign exchange risks in a net investment in a foreign operation. The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. This member stands for goodwill. [Refer: Goodwill] The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. The amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] The cash flows from income taxes paid or refunded. The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] This member stands for the financial effect of changes in accounting policy. This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. This member stands for the financial effect of corrections of prior period errors. This member stands for the financial effect of voluntary changes in accounting policy. The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. The increase (decrease) in biological assets. [Refer: Biological assets] The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents] The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] The increase (decrease) in equity. [Refer: Equity] The increase (decrease) in goodwill. [Refer: Goodwill] The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] The increase (decrease) in other provisions. [Refer: Other provisions] The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in the fair value of reimbursement rights resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]] The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained earnings] The increase (decrease) in the fair value of reimbursement rights resulting from contributions by the employer. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in the fair value of reimbursement rights resulting from contributions by plan participants. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings] The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions] The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value] The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]] The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]] The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity] The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill] The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] The amount of income arising from interest. The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] The cash outflow for interest paid, classified as financing activities. The cash outflow for interest paid, classified as investing activities. The cash outflow for interest paid, classified as operating activities. The cash inflow from interest received, classified as investing activities. The cash inflow from interest received, classified as operating activities. This member stands for inventories. [Refer: Inventories] The amount of inventories pledged as security for liabilities. [Refer: Inventories] The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]] The increase in equity through the issue of equity instruments. This member stands for a component of equity representing issued capital. This member stands for issues or repurchases of entity's debt or equity instruments. This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] This member stands for a time band of later than five years. This member stands for a time band of later than one year and not later than five years. The amount of payments on leases and subleases recognised as an expense by the lessee. The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]] The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]] Information about the legal structure under which the entity operates. Information about the level of rounding used in the presentation of amounts in the financial statements. The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] This member stands for major business combinations. [Refer: Business combinations [member]] This member stands for major purchases of assets. The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] The description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts] The description of the methods used by the entity to determine the stage of completion of construction contracts in progress. The amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee. The present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. The amount of miscellaneous other provisions. [Refer: Other provisions] This member stands for miscellaneous other provisions. [Refer: Other provisions [member]] The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment] This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]] The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] The name of most senior parent entity producing publicly available financial statements. The name of the reporting entity or other means of identification. The name of the ultimate controlling party of the group. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used. This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. The amount of assets that do not meet the definition of current assets. [Refer: Current assets] The amount of non-current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment] The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value] The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost] The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost] The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] The amount of non-current inventories. [Refer: Inventories] The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] The non-current portion of non-current borrowings. [Refer: Borrowings] The amount of non-current provisions. [Refer: Provisions] The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] The amount of non-current receivables arising from accrued income not yet billed. The amount of non-current receivables due from parties other than related parties. The amount of non-current receivables due from related parties. [Refer: Related parties [member]] The amount of non-current provision for refunds. [Refer: Refunds provision] The amount of non-current provision for restructuring. [Refer: Restructuring provision] The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables] The amount of non-current provision for warranties. [Refer: Warranty provision] This member stands for a time band of not later than one year. The number of share options exercisable 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 forfeited in a share-based payment arrangement. The number of share options granted in a share-based payment arrangement. The number of share options outstanding in a share-based payment arrangement. 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 number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] The number of shares reserved for issue under options and contracts for the sale of shares. This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]] The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions] This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] This member stands for assets that the entity does not separately disclose in the same statement or note. A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]] The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. The amount of employee expenses that the entity does not separately disclose in the same statement or note. The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses. The gains (losses) that the entity does not separately disclose in the same statement or note. Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] The amount of obligation for employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] The amount of provisions other than provisions for employee benefits. [Refer: Provisions] This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions] This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]] A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings] The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note. The nominal value per share. The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]] The amount of payables due to related parties. [Refer: Related parties [member]] The cash outflow for premiums and claims, annuities and other policy benefits. The cash outflow for contracts held for dealing or trading purposes. The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. The cash outflow to acquire or redeem entity's shares. The cash outflow to, and on behalf of, employees. The cash outflow to suppliers for goods and services. The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement). This member stands for price risks of a commodity or firm commitments or highly probable forecast transactions to purchase or sell a commodity. The place where an entity principally conducts operations. The cash inflow from borrowings obtained. [Refer: Borrowings] The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. The cash inflow from issuing shares. The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income] The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)] The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment] The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions] The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]] The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]] 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 royalties, fees, commissions and other revenue. [Refer: Other revenue] The cash inflow from sales of goods and rendering of services. The amount of receivables arising from accrued income not yet billed. The amount of receivables due from parties other than related parties. The amount of receivables due from related parties. [Refer: Related parties [member]] The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used. The amount of assets recognised by the entity, which are leased under finance leases. The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]] The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]] The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions] This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]] A component of equity representing the entity's cumulative undistributed earnings or deficit. This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. The amount of revenue arising from commissions. [Refer: Revenue] The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue] The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent services, equipment and other tangible assets and know-how. [Refer: Revenue] The amount of revenue arising from the rendering of services. [Refer: Revenue] The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]] The amount of revenue arising from the sale of goods. [Refer: Revenue] The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]] The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment] The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]] This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used. The amount of income arising from royalties. The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]] The amount of services received in related party transactions. [Refer: Related parties [member]] The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]] The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]] This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value. This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used. The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment] This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment] 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 class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. Schedule disclosing information related to changes in equity. The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] The amount of obligation in relation to termination benefits. [Refer: Termination benefits [member]] The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]] The amount of payment due to suppliers for goods and services used in the entity's business. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]] The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]] An entity’s own equity instruments, held by the entity or other members of the consolidated group. This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income] The amount reversed for unused other provisions. [Refer: Other provisions] This member stands for tax credits that have been received and are carried forward for use against future taxable profit. This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. The useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The useful lives or depreciation rates used for biological assets. [Refer: Biological assets] The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment] A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]] The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]] Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-controlling interests; Profit (loss)] The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost] The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost] The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]] The description of the components of the cost of a business combination. [Refer: Cost of business combination] 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 entire disclosure for consolidated, separate and combined financial statements. 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. [Refer: Combined [member]] 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 jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The description of assets or of the group of assets and liabilities for which the entity has a binding sale agreement. The description of facts and circumstances of the sale or plan for assets or group of assets and liabilities for which the entity has a binding sale agreement. 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 description of the entity's accounting policy for recognising actuarial gains and losses on defined benefit plans. [Refer: Defined benefit plans [member]] The amount of actuarial gains (losses) on defined benefit plans, recognised in profit or loss. [Refer: Defined benefit plans [member]] The explanation of the uses of any simplifications in measuring defined benefit obligation. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the present value of a defined benefit obligation resulting from employee service in the current period. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the present value of a defined benefit obligation resulting from interest cost. [Refer: Defined benefit obligation, at present value] The increase in the present value of a defined benefit obligation resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Defined benefit obligation, at present value] The decrease (increase) in the present value of a defined benefit obligation resulting from actuarial gains (losses). [Refer: Defined benefit obligation, at present value] The increase in the present value of a defined benefit obligation resulting from contributions by plan participants. [Refer: Defined benefit obligation, at present value] The decrease in the present value of a defined benefit obligation resulting from benefits paid. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the present value of a defined benefit obligation resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. [Refer: Defined benefit obligation, at present value] The decrease (increase) in the present value of a defined benefit obligation resulting from curtailments. [Refer: Defined benefit obligation, at present value] The decrease (increase) in the present value of a defined benefit obligation resulting from settlements. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the present value of a defined benefit obligation resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value] The increase (decrease) in the fair value of reimbursement rights resulting from actuarial gains (losses). [Refer: At fair value [member]; Reimbursement rights, at fair value] This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] This member stands for a class of intangible assets representing service concession arrangements. [Refer: Service concession arrangements, classified as intangible assets; Intangible assets other than goodwill] This member stands for foreign exchange or interest rate risks in a firm commitment or a highly probable forecast transaction. This member stands for interest rate risks of debt instruments measured at amortised cost. Interest rate risk is a type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. This member stands for investments in associates. [Refer: Investments in associates] This member stands for investments in joint ventures. [Refer: Investments in joint ventures] This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]] This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. This member stands for employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. It also represents the standard value for the 'Categories of termination benefits' axis if no other member is used. [Refer: Employee benefits expense] This member stands for the announcement of a plan to discontinue an operation. This member stands for a provision for legal proceedings. [Refer: Other provisions [member]] This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals. The actual return on plan assets, as well as the actual return on any reimbursement right recognised as an asset when it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation. [Refer: Plan assets, at fair value] The amount of expenses that the entity classifies as being administrative. The amount that is reclassified when the entity changes classification or presentation in its financial statements. The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. The amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The decrease (increase) in the fair value of defined benefit plan assets resulting from settlements. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The decrease in the fair value of defined benefit plan assets resulting from benefits paid. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] The amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]] The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] The amount of income tax relating to amounts recognised in other comprehensive income in relation to actuarial gains and losses on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets resulting from actuarial gains (losses). [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets resulting from business combinations. [Refer: At fair value [member]; Business combinations [member]; Plan assets, at fair value; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by the employer. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets resulting from contributions by plan participants. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The increase (decrease) in the fair value of defined benefit plan assets resulting from foreign currency exchange rate changes on plans measured in a currency different from the entity's presentation currency. [Refer: At fair value [member]; Plan assets, at fair value; Defined benefit plans [member]] The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] The nominal value of capital issued. The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] The amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. The amount of operating income that the entity does not separately disclose in the same statement or note. The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] The amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The entity's share of the profit (loss) of associates accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Profit (loss)] The entity's share of the profit (loss) of discontinued operations of associates accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Profit (loss) from discontinued operations] The entity's share of the profit (loss) of discontinued operations of joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of joint ventures accounted for using equity method; Profit (loss) from discontinued operations] The entity's share of the profit (loss) of joint ventures accounted for using the equity method. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in joint ventures; Profit (loss)] The amount of provision for legal proceedings. [Refer: Other provisions] The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] The expected rate of return on any defined benefit plan assets used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Defined benefit obligation, at present value] The percentage that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The percentage that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The percentage that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The percentage that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period. The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] The description of the percentage or amount that each major category of defined benefit plan assets constitutes of the fair value of the total plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. This member stands for accumulated depreciation, amortisation and impairment. [Refer: Depreciation and amortisation expense] This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other sections of IFRS for SMEs. This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used. This member stands for aggregated classes of financial assets. Financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and: (i) under which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or (ii) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments. This member also represents the standard value for the 'Classes of financial assets' axis if no other member is used. This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense] This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Intangible exploration and evaluation assets] This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Tangible exploration and evaluation assets] This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets, class [member]] This member stands for the disposal of a major subsidiary. A subsidiary is an entity that is controlled by another entity. This member stands for expropriation of major assets by government. This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments in associates; Profit (loss)] The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]] The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]] The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]] A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Inventories] The amount of additional goodwill recognised. [Refer: Goodwill] The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]] The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets, class [member]] The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity. The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity. The commitments that the entity has relating to its joint ventures. [Refer: Investments in joint ventures] The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current work in progress] The cash inflow from dividends received, classified as investing activities. The cash inflow from dividends received, classified as operating activities. The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Investments in associates] The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Investments in joint ventures] The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities. [Refer: Contingent liabilities [member]; Financial assets, class [member]] The fair value of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features. The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with sections 11 and 12 of IFRS for SMEs. [Refer: At fair value [member]] The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost] The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. The gains (losses) on hedging instruments in fair value hedges. The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. The amount of impairment loss on financial assets. [Refer: Financial assets, class [member]; Impairment loss recognised in profit or loss] The amount of impairment loss recognised in profit or loss. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Other comprehensive income] The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. A subsidiary is an entity that is controlled by another entity. The amount of exploration and evaluation expenditures recognised as intangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. The amount of expense arising from interest for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]] The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control. The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity. The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs. The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other comprehensive income, before tax] The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other comprehensive income] The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]] The amount of financial liabilities that the entity does not separately disclose in the same statement or note. 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 has been disposed of or is held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. [Refer: Profit (loss)] The amount of raw materials and consumables used in the production process or in the rendering of services. The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] The amount of reversal of impairment loss recognised in profit or loss. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. The increased carrying amount of an asset attributable to the reversal of an impairment loss shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised in prior years. The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income] The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income] The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method] The amount of exploration and evaluation expenditures recognised as tangible assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)] The amount of current trade and other payables. The amount of current trade and other receivables. The amount of non-current trade and other payables. The amount of non-current trade and other receivables. The amount of trade and other payables. The amount of trade and other receivables. The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets, class [member]; Business combinations [member]] The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Business combinations [member]] The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures] The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Investments in joint ventures] The cash outflow for payment of finance lease liabilities, classified as financing activities. The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related parties [member]] The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related parties [member]] The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IFRS for SMEs, because they cannot be accounted for retrospectively. The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value] The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value] Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value] Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value] The number of shares in the entity held by the entity or by its subsidiaries or associates. The description of financial instruments designated as hedging instruments. A hedging instrument is a financial instrument that meets all of the following terms and conditions: (a) it is an interest rate swap, a foreign currency swap, a foreign currency forward exchange contract or a commodity forward exchange contract that is expected to be highly effective in offsetting a risk identified in paragraph 12.17 that is designated as the hedged risk; (b) it involves a party external to the reporting entity (ie external to the group, segment or individual entity being reported on); (c) its notional amount is equal to the designated amount of the principal or notional amount of the hedged item; (d) it has a specified maturity date not later than (i) the maturity of the financial instrument being hedged, (ii) the expected settlement of the commodity purchase or sale commitment, or (iii) the occurrence of the highly probable forecast foreign currency or commodity transaction being hedged; (e) it has no prepayment, early termination or extension features. The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets, class [member]] The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets, class [member]] The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. The description of periods when cash flows are expected to occur for cash flow hedges. The country in which the entity is registered and where it has its legal address or registered office. The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in IFRS for SMEs would be so misleading that it would conflict with the objective of financial statements set out in section 2 of IFRS for SMEs, but the relevant regulatory framework prohibits departure from the requirement. The explanation of the entity's departure from IFRS for SMEs, disclosing that it has complied with IFRS for SMEs except that it has departed from a particular requirement to achieve a fair presentation. The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Related parties [member]] The explanation of the relationships between a parent and its subsidiaries. The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement in IFRS for SMEs. The description of the method used to account for investments in associates. [Refer: Investments in associates] The description of the method used to account for investments in subsidiaries. A subsidiary is an entity that is controlled by another entity. The name of the entity's parent. A parent is an entity that has one or more subsidiaries. An explicit and unreserved statement of compliance with all the requirements of IFRS for SMEs. The description of the entity's accounting policy for investments in associates. [Refer: Investments in associates] The description of the entity's accounting policy for investments in joint ventures. [Refer: Investments in joint ventures] The disclosure of financial assets. [Refer: Financial assets, class [member]] The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] The disclosure of the number and weighted average exercise prices of share options. 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 exercisable in a share-based payment arrangement. The non-current amount of current tax liabilities. [Refer: Current tax liabilities] The amount of deferred income classified as current. [Refer: Deferred income] The amount of deferred income classified as non-current. [Refer: Deferred income] The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax] The amount of income recognised in relation to government grants. [Refer: Government grants] Schedule disclosing information related to the reconciliation of changes in biological assets. The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment] This member stands for measurement based on fair value. Fair value is the amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm's length transaction. This member stands for the bringing together of separate entities or businesses into one reporting entity. This member stands for the amount at which an asset or liability is recognised in the statement of financial position. It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense] This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used. This member stands for the financial effect of the transition from previous GAAP to IFRS for SMEs. [Refer: Previous GAAP [member]; IFRS for SMEs [member]] This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRS for SMEs' axis if no other member is used. This member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refer: IFRS for SMEs [member]] This member stands for property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. This member stands for other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. It also represents the standard value for the 'Categories of other long-term employee benefits' axis if no other member is used. [Refer: Employee benefits expense] This member stands for the basis of accounting that the entity used immediately before adopting IFRS for SMEs. [Refer: IFRS for SMEs [member]] The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]] The amount of other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment] The increase in investment property at fair value through profit or loss resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]] The amount of additions to investment property at fair value through profit or loss other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]] The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]] The amount of financial assets that are debt instruments measured at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]] The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]] The amount of any gain recognised in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination. [Refer: Business combinations [member]] The gains (losses) arising from changes in fair value less costs to sell of biological assets. [Refer: Biological assets] The gains (losses) from changes in the fair value of investment property at fair value through profit or loss. [Refer: Investment property [member]] The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as a liability. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. The increase (decrease) in investment property at fair value through profit or loss. [Refer: Investment property [member]] The increase (decrease) in investment property at fair value through profit or loss resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]] The increase (decrease) in investment property at fair value through profit or loss resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]] The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] The amount of expense recognised related to the impairment of inventories to the selling price less costs to complete and sell. [Refer: Inventories] The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]] The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture. The amount of loans payable in breach of terms or default. The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]] The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]] The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions or to make direct benefit payments to employees if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any impairment of inventories resulting from an increase in the selling price less costs to complete and sell. [Refer: Inventories; Inventory write-down] The amount transferred from (to) inventories and owner-occupied property to (from) investment property at fair value through profit or loss. [Refer: Inventories; Investment property [member]] Adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities. The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. The amount of deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] The description of the basis for preparing and presenting information not required by IFRS for SMEs. The description of details of breaches of terms or defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property [member]] The description of the fact that a multi-employer or state plan is a defined benefit plan that is treated as a defined contribution plan because sufficient information is not available to use defined benefit accounting. [Refer: Multi-employer defined benefit plans [member]] The description of the line item in the statement of comprehensive income in which a gain in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination is recognised. [Refer: Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination] The general description of the lessee's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements. The general description of the lessee's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements. The general description of the lessor's significant leasing arrangements for finance leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements. The general description of the lessor's significant leasing arrangements for operating leases including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements. The description of the basis and, when a valuation technique is used, the assumptions applied when determining the fair values of classes of financial assets or financial liabilities. The description of methods and significant assumptions applied when determining the fair value of investment property. [Refer: Investment property [member]] The description of the nature of government grants recognised in the financial statements. [Refer: Government grants] The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the entity in the form of cash dividends or to repay loans. The explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements. [Refer: Investment property at fair value through profit or loss] The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported cash flows. [Refer: Previous GAAP [member]; IFRS for SMEs [member]] The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRS for SMEs [member]] The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRS for SMEs [member]] The explanation, in the entity's first financial statements that conform to IFRS for SMEs, of the fact that the entity did not present financial statements for previous periods. The explanation of the nature of the requirement in IFRS for SMEs and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in Section 2 of IFRS for SMEs. The explanation of the measurement of share-based payment expense by the entity on the basis of reasonable allocation of expenses recognised for the group. [Refer: Expense from share-based payment transactions] The explanation of the existence of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds on the disposal of investment property at fair value through profit or loss. [Refer: Investment property at fair value through profit or loss] The explanation of whether the breach of terms or default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. The explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets, at cost less accumulated depreciation and impairment; Impairment loss recognised in profit or loss] The description of the period covered by the financial statements. The disclosure of the initial application of an amendment to IFRS for SMEs. [Refer: IFRS for SMEs [member]] The description of the nature of changes in accounting estimates. The disclosure, in the entity's first financial statements that conform to IFRS for SMEs, of comparative information prepared under previous GAAP. The entire disclosure for the entity's first-time adoption of IFRS for SMEs. The entire disclosure for investment property at fair value through profit or loss. The entire disclosure for a binding sale agreement for a major disposal of assets, or a group of assets and liabilities. The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment. The amount of restrictions on the realisability of investment property at fair value through profit or loss or the remittance of income and proceeds of disposal. [Refer: Investment property at fair value through profit or loss] The amount of investments in subsidiaries that are not consolidated at the reporting date. A subsidiary is an entity that is controlled by another entity. The statement that a reliable measure of fair value for financial instruments that would otherwise be required to be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort. The amount of financial assets whose fair value is no longer available or is not available without undue cost or effort. The amount of financial liabilities whose fair value is no longer available or is not available without undue cost or effort. The description of the reasons why a reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort. The statement that the undue cost or effort exemption is applied for associates. [Refer: Investments in associates] The description of the reasons why fair value measurement of associates would involve undue cost or effort. [Refer: Investments in associates] The amount of investments in associates accounted for under the cost model because the undue cost or effort exemption is applied. [Refer: Investments in associates] The statement that the undue cost or effort exemption is applied for jointly controlled entities. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The description of the reasons why fair value measurement of jointly controlled entities would involve undue cost or effort. The amount of investments in jointly controlled entities accounted for under the cost model because the undue cost or effort exemption is applied. A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets or other items that do not qualify for separate recognition. [Refer: Goodwill] The useful lives used for goodwill. [Refer: Goodwill] The statement that an estimate of the financial effect of contingent assets would involve undue cost or effort. The description of the reasons why estimating the financial effect of contingent assets would involve undue cost or effort. The statement that the fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort. The description of the reasons why a reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort. The description of the reasons why using the projected unit credit method to measure the obligation and cost under defined benefit plans would involve undue cost or effort. The identification of amounts in the financial statements that have not been restated at the date of transition to IFRS for SMEs. The description of the omission of disclosures required by IFRS for SMEs. The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, stopped applying IFRS for SMEs. The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, is resuming application of IFRS for SMEs. The description of whether the entity has applied section 35 or section 10 when applying IFRS for SMEs. The decrease in investment property at fair value through profit or loss relating to transfers to investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]] The increase in investment property at fair value through profit or loss relating to transfers from investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value becomes available. [Refer: Investment property [member]] The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus] The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Property, plant and equipment] The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. Reversal of an impairment loss is an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Property, plant and equipment] The measurement bases used for determining the gross carrying amount for investment property at cost less accumulated depreciation and impairment. [Refer: Gross carrying amount [member]; Investment property [member]] The depreciation method used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]] The useful lives or depreciation rates used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]] The disclosure of the reconciliation of investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]] Schedule disclosing information related to the reconciliation of investment property at cost less accumulated depreciation and impairment. Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. The amount of additions to investment property at cost less accumulated depreciation and impairment other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property [member]] The increase in investment property at cost less accumulated depreciation and impairment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property [member]] The decrease in investment property at cost less accumulated depreciation and impairment resulting from disposals. [Refer: Investment property [member]] The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property [member]] The amount of depreciation of investment property at cost less accumulated depreciation and impairment. [Refer: Depreciation and amortisation expense; Investment property [member]] The amount of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Impairment loss recognised in profit or loss; Investment property [member]] The amount of reversal of impairment loss recognised in profit or loss for investment property at cost less accumulated depreciation and impairment. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property [member]] The increase (decrease) in investment property at cost less accumulated depreciation and impairment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property [member]] The decrease in investment property at cost less accumulated depreciation and impairment relating to transfers to investment property at fair value through profit or loss when a reliable measure of fair value becomes available. [Refer: Investment property [member]] The increase in investment property at cost less accumulated depreciation and impairment relating to transfers from investment property at fair value through profit or loss when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]] The increase (decrease) in investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]] The statement that the entity has investment property whose fair value cannot be measured reliably without undue cost or effort. [Refer: Investment property [member]] The description of the reasons why fair value measurement of investment property would involve undue cost or effort. [Refer: Investment property [member]] 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 stated at revalued amounts. [Refer: Property, plant and equipment] The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] The explanation of the revaluation methods and the significant assumptions applied in estimating the fair values for items of property, plant and equipment. [Refer: Property, plant and equipment] The identification of amounts in the financial statements that have not been restated as result of applying amendments to IFRS for SMEs. The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus] The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus] This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income] The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] The amount of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] 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 equity. The explanation of significant differences between the tax expense (income) and accounting profit multiplied by the applicable tax rate. Accounting profit is the profit or loss for a period before deducting tax expense. The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. Accounting profit is the profit or loss for a period before deducting tax expense. The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). Accounting profit is the profit or loss for a period before deducting tax expense. The amount of current tax assets that have not been offset against current tax liabilities because the undue cost or effort exemption is used. The amount of current tax liabilities that have not been offset against current tax assets because the undue cost or effort exemption is used. The amount of deferred tax assets that have not been offset against deferred tax liabilities because the undue cost or effort exemption is used. The amount of deferred tax liabilities that have not been offset against deferred tax assets because the undue cost or effort exemption is used. The description of the reasons why applying the requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort. The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. The description of terms of shares reserved for issue under options and contracts for the sale of shares. The decrease (increase) in investment property at fair value through profit or loss relating to transfers to (from) investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]] The decrease (increase) in investment property at cost less accumulated depreciation and impairment relating to transfers to (from) investment property at fair value through profit or loss. [Refer: Investment property [member]] This member stands for the financial statements of two or more entities under common control. The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree plus costs directly attributable to the business combination. [Refer: Business combinations [member]] The amount of liabilities arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity, (ii) has significant influence over the reporting entity, or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. (viii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). [Refer: Investments in joint ventures; Key management personnel of entity or parent [member]] This member stands for separate financial statements. Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the entity could elect, in accordance with paragraphs 9.25-9.26, to account for its investments in subsidiaries, jointly-controlled entities and associates either at cost less impairment, at fair value with changes in fair value recognised in profit or loss, or using the equity method following the procedures in paragraph 14.8. The amount of expense arising from transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences, or (b) deductible temporary differences. [Refer: Carrying amount [member]]