Acquisitions through business combinations, biological assets Acquisitions through business combinations, intangible assets other than goodwill Acquisitions through business combinations, property, plant and equipment Actuarial assumption of discount rates Actuarial assumption of expected rates of salary increases Actuarial assumption of medical cost trend rates Additional provisions, other provisions Additional recognition, goodwill Additions other than through business combinations, biological assets Additions other than through business combinations, intangible assets other than goodwill Additions other than through business combinations, property, plant and equipment Address of entity's registered office Adjustments for decrease (increase) in inventories Adjustments for decrease (increase) in other operating receivables Adjustments for decrease (increase) in trade accounts receivable Adjustments for increase (decrease) in other operating payables Adjustments for increase (decrease) in trade accounts payable Adjustments for losses (gains) on disposal of non-current assets Adjustments for provisions Adjustments to reconcile profit (loss) Adjustments to reconcile profit (loss) [abstract] Adjustments for undistributed profits of associates Adjustments for unrealised foreign exchange losses (gains) Administrative expenses Amortisation, intangible assets other than goodwill Amortisation method, intangible assets other than goodwill Analysis of income and expense [abstract] Assets Assets [abstract] Balances with banks Other banking arrangements, classified as cash equivalents Bank overdrafts Biological assets Biological assets [member] Biological assets, at fair value Brand names Brand names [member] Cash advances and loans made to other parties, classified as investing activities Cash and cash equivalents Cash and cash equivalents [abstract] Cash flows from losing control of subsidiaries or other businesses, classified as investing activities Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities Cash flows from (used in) financing activities Cash flows from (used in) financing activities [abstract] Cash flows from (used in) investing activities Cash flows from (used in) investing activities [abstract] Cash flows from (used in) operating activities Cash flows from (used in) operating activities [abstract] Cash on hand Cash receipts from repayment of advances and loans made to other parties, classified as investing activities Increase (decrease) in biological assets Changes in biological assets [abstract] Increase (decrease) in equity Changes in equity [abstract] Increase (decrease) in goodwill Changes in goodwill [abstract] Increase (decrease) in intangible assets other than goodwill Changes in intangible assets other than goodwill [abstract] Decrease (increase) in inventories of finished goods and work in progress Increase (decrease) in other provisions Changes in other provisions [abstract] Increase (decrease) in property, plant and equipment Changes in property, plant and equipment [abstract] Increase (decrease) in reimbursement rights, at fair value Changes in reimbursement rights, at fair value [abstract] Classes of cash receipts from operating activities [abstract] Classes of employee benefits expense [abstract] Classes of other provisions [abstract] Comprehensive income Comprehensive income [abstract] Comprehensive income attributable to [abstract] Comprehensive income, attributable to non-controlling interests Comprehensive income, attributable to owners of parent Computer software Computer software [member] Construction in progress Construction in progress [member] Contingent rents recognised as income Contingent rents recognised as income [abstract] Contingent rents recognised as income, classified as finance lease Contingent rents recognised as income, classified as operating lease Copyrights, patents and other industrial property rights, service and operating rights Copyrights, patents and other industrial property rights, service and operating rights [member] Cost of inventories recognised as expense during period Cost of sales Country of incorporation Current assets Current assets [abstract] Current liabilities Current liabilities [abstract] Current provisions for employee benefits Current tax assets Current tax expense (income) Current tax liabilities Decrease due to harvest, biological assets Decrease through benefits paid, reimbursement rights, at fair value Decrease (increase) through settlements, reimbursement rights, at fair value Deferred tax assets Deferred tax assets and liabilities [abstract] Deferred tax expense (income) relating to origination and reversal of temporary differences Deferred tax expense (income) relating to tax rate changes or imposition of new taxes Deferred tax liabilities Deferred tax liability (asset) Defined benefit obligation, at present value Depreciation and amortisation expense Depreciation method, biological assets, at cost Depreciation method, property, plant and equipment Depreciation, property, plant and equipment Description of accounting policy for measuring inventories [text block] Description of accounting policy for recognition of revenue [text block] Description of acquisition of assets by assuming directly related liabilities or means of finance lease Description of acquisition of entity by means of equity issue Actual return on plan assets and reimbursement right recognised as asset Description of biological assets Description of conversion of debt to equity Description of fact that amount of change in accounting estimate is impracticable [text block] Fair value of investments in associates for which there are quoted market prices Financial assets pledged as collateral for liabilities or contingent liabilities Description of financial instruments designated as hedging instruments Description of functional currency Key management personnel compensation Description of nature of accounting errors in prior periods [text block] Description of nature and purpose of reserves within equity Description of nature of contingent assets Description of nature of entity's operations and principal activities Description of nature of financial statements Description of nature of non-adjusting event after reporting period Description of nature of obligation, termination benefits contingent liability Description of nature of reclassifications or changes in presentation Description of nature of risks being hedged Description of other accounting policies relevant to understanding of financial statements [text block] Description of percentage or amount which each major category contributes to fair value of total plan assets [text block] Description of periods when cash flows affect profit or loss Description of periods when cash flows expected to occur Description of presentation currency Description of reason for change in functional currency Description of reason for reclassifications or changes in presentation Description of reason for using longer or shorter reporting period Description of fact that amounts presented in financial statements are not entirely comparable Description of reason why presentation currency is different from functional currency Description of reason why reclassification of comparative amounts is impracticable Share of profit (loss) of discontinued operations of associates accounted for using equity method Description of type of hedge Description of type of plan Disclosure of biological assets [text block] Disclosure of business combinations [text block] Disclosure of cash flow statement [text block] Disclosure of changes in accounting policies, accounting estimates and errors [text block] Disclosure of classes of share capital [text block] Disclosure of comparative information prepared under previous GAAP [text block] Disclosure of contingent liabilities [text block] Disclosure of defined benefit plans [text block] Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled share-based payments Disclosure of effect of changes in foreign exchange rates [text block] Disclosure of events after reporting period [text block] Disclosure of finance lease and operating lease by lessee [text block] Disclosure of finance lease and operating lease by lessor [text block] Disclosure of transferred financial assets that are not derecognised in their entirety [text block] Disclosure of general information about financial statements [text block] Disclosure of government grants [text block] Disclosure of hedge accounting [text block] Disclosure of hyperinflationary reporting [text block] Disclosure of impairment loss and reversal of impairment loss [text block] Disclosure of income tax [text block] Disclosure of intangible assets [text block] Disclosure of interests in joint ventures [text block] Disclosure of inventories [text block] Disclosure of investment in associates [text block] Description of nature of potential income tax consequences that would result from payment of dividend Disclosure of non-adjusting events after reporting period [text block] Disclosure of notes and other explanatory information [text block] Disclosure of number and weighted average exercise prices of share options [text block] Disclosure of other provisions, contingent liabilities and contingent assets [text block] Disclosure of recognised revenue from construction contracts [text block] Disclosure of related party [text block] Disclosure of reserves within equity [text block] Disclosure of revenue [text block] Disclosure of share-based payment arrangements [text block] Disclosure of share capital, reserves and other equity interest [text block] Cash and cash equivalents held by entity unavailable for use by group Disclosure of summary of significant accounting policies [text block] Disclosure of transactions between related parties [text block] Disposals, biological assets Disposals, intangible assets other than goodwill Disposals, property, plant and equipment Distribution costs Dividends recognised as distributions to owners Dividends paid, classified as financing activities Dividends paid, classified as operating activities Dividends received, classified as investing activities Dividends received, classified as operating activities Domicile of entity Effect of exchange rate changes on cash and cash equivalents Effect of exchange rate changes on cash and cash equivalents [abstract] Employee benefits expense Equity Equity [abstract] Equity and liabilities Equity and liabilities [abstract] Equity attributable to owners of parent Accumulated allowance for uncollectible minimum lease payments receivable Explanation of sources of estimation uncertainty with significant risk of causing material adjustment Explanation of body of authorisation Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period Explanation of changes in applicable tax rates to previous accounting period Contractual commitments for acquisition of intangible assets Contractual commitments for acquisition of property, plant and equipment Explanation of effect of transition on reported cash flows Explanation of effect of transition on reported financial performance Explanation of effect of transition on reported financial position Explanation of estimated financial effect of contingent assets Inventories pledged as security for liabilities Explanation of investing and financing transactions not requiring use of cash or cash equivalents Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts Explanation of fact that entity's owners or others have power to amend financial statements after issue Property, plant and equipment, pledged as security Explanation of relationships between parent and subsidiaries Explanation of unfulfilled conditions and other contingencies attaching to government assistance Explanation of unguaranteed residual values accruing to benefit of lessor Explanation of why entity not regarded as going concern Finance costs Financial instruments designated as hedging instruments, at fair value Financial liabilities at amortised cost Financial liabilities at fair value through profit or loss Fixtures and fittings Fixtures and fittings [member] Gains (losses) on cash flow hedges, before tax Gains (losses) on cash flow hedges, net of tax Foreign exchange gain (loss) Gains (losses) on fair value adjustment, biological assets Gains (losses) on financial instruments [abstract] Gains (losses) on financial liabilities at amortised cost Gains (losses) on hedged item attributable to hedged risk, fair value hedges Gains (losses) on hedging instrument, fair value hedges Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss Gains (losses) on net monetary position Goodwill Gross amount due from customers for contract work as asset Gross amount due to customers for contract work as liability Gross investment in finance lease Gross profit Description of identity of price index Disclosure of impairment loss and reversal of impairment loss [abstract] Impairment loss recognised in profit or loss Impairment loss recognised in profit or loss, goodwill Impairment loss recognised in profit or loss, intangible assets other than goodwill Impairment loss recognised in profit or loss, property, plant and equipment Impairment loss on financial assets Impairment loss (reversal of impairment loss) recognised in profit or loss Reversal of impairment loss recognised in profit or loss Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill Reversal of impairment loss recognised in profit or loss, property, plant and equipment Income, expense, gains or losses of financial instruments [abstract] Income taxes paid (refund), classified as financing activities Income taxes paid (refund), classified as investing activities Income taxes paid (refund), classified as operating activities Tax expense (income), continuing operations Income tax relating to cash flow hedges of other comprehensive income Income tax relating to components of other comprehensive income Income tax relating to components of other comprehensive income [abstract] Income tax relating to exchange differences on translation of other comprehensive income Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method Increase (decrease) in cash and cash equivalents Increase (decrease) through business combinations, reimbursement rights, at fair value Increase (decrease) through changes in accounting policies, retained earnings Increase (decrease) through contributions by employer, reimbursement rights, at fair value Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value Increase (decrease) through corrections of errors, retained earnings Increase (decrease) through net exchange differences, biological assets Increase (decrease) through net exchange differences, goodwill Increase (decrease) through net exchange differences, intangible assets other than goodwill Increase (decrease) through net exchange differences, other provisions Increase (decrease) through net exchange differences, property, plant and equipment Increase (decrease) through net exchange differences, reimbursement rights, at fair value Increase (decrease) through other changes, biological assets Increase (decrease) through other changes, goodwill Increase (decrease) through transfers and other changes, other provisions Indication of other forms of government assistance with direct benefits for entity Information about contingent liabilities that disclosure is not practicable Intangible assets other than goodwill Intangible assets other than goodwill [abstract] Intangible assets under development Intangible assets under development [member] Intangible exploration and evaluation assets Intangible exploration and evaluation assets [member] Interest expense for financial liabilities not at fair value through profit or loss Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] Interest income for financial assets not at fair value through profit or loss Interest paid, classified as financing activities Interest paid, classified as operating activities Interest received, classified as investing activities Interest received, classified as operating activities Current inventories Description of inventory cost formulas Inventory write-down Investments in associates Investments in joint ventures Issued capital Issue of equity Land and buildings Land and buildings [member] Lease and sublease payments recognised as expense Legal form of entity Legal proceedings provision Legal proceedings provision [abstract] Level of price index Level of rounding used in financial statements Liabilities Liabilities [abstract] Liabilities from share-based payment transactions Licences and franchises Licences and franchises [member] Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included Non-current legal proceedings provision Non-current miscellaneous other provisions Non-current onerous contracts provision Non-current restructuring provision Non-current warranty provision Machinery Machinery [member] Major components of tax expense (income) [abstract] Management conclusion on fair presentation as consequence of departure Mastheads and publishing titles Mastheads and publishing titles [member] Measurement bases, property, plant and equipment Methods used to determine construction contract revenue recognised Methods used to determine stage of completion of construction in progress Minimum finance lease payments payable Minimum finance lease payments receivable, at present value Minimum lease payments payable under non-cancellable operating lease Minimum lease payments receivable under non-cancellable operating lease Miscellaneous other provisions Miscellaneous other provisions [abstract] Name of most senior parent entity producing publicly available financial statements Name of parent entity Name of reporting entity or other means of identification Name of ultimate parent of group Non-controlling interests Non-current assets Non-current assets [abstract] Non-current liabilities Non-current liabilities [abstract] Non-current provisions for employee benefits Office equipment Office equipment [member] Onerous contracts provision Onerous contracts provision [abstract] Other adjustments for non-cash items Other adjustments for which cash effects are investing or financing cash flow Other cash and cash equivalents Other cash payments from operating activities Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities Other cash payments to acquire interests in joint ventures, classified as investing activities Other cash receipts from operating activities Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities Other cash receipts from sales of interests in joint ventures, classified as investing activities Other components of deferred tax expense (income) Other comprehensive income, before tax, cash flow hedges Other comprehensive income, before tax, exchange differences on translation Other comprehensive income Other comprehensive income, before tax Other comprehensive income [abstract] Other comprehensive income, net of tax, cash flow hedges Other comprehensive income, net of tax, exchange differences on translation Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax Other current financial assets Other current financial liabilities Other current non-financial assets Other current non-financial liabilities Other employee expense Other equity interest Other expense, by function Other expenses, by nature Other financial assets Other financial liabilities Other gains (losses) Other income Other inflows (outflows) of cash, classified as financing activities Other inflows (outflows) of cash, classified as investing activities Other inflows (outflows) of cash, classified as operating activities Other intangible assets Other intangible assets [member] Other non-current provisions Other material actuarial assumptions Other non-current financial assets Other non-current financial liabilities Other non-current non-financial assets Other non-current non-financial liabilities Other non-financial assets Other non-financial liabilities Other property, plant and equipment Other property, plant and equipment [member] Other provisions Other provisions [abstract] Other reserves Other revenue Other short-term employee benefits Other current provisions Payments for premiums and claims, annuities and other policy benefits Payments from contracts held for dealing or trading purpose Payments of finance lease liabilities, classified as financing activities Payments of other equity instruments Payments to acquire or redeem entity's shares Payments to and on behalf of employees Payments to suppliers for goods and services Period covered by financial statements Plan assets, at fair value Post-employment benefit expense, defined benefit plans Post-employment benefit expense, defined contribution plans Price index movements Proceeds from issuing other equity instruments Proceeds from issuing shares Proceeds from sales of other long-term assets, classified as investing activities Proceeds from sales of intangible assets, classified as investing activities Proceeds from sales of property, plant and equipment, classified as investing activities Profit (loss) Profit (loss) [abstract] Profit (loss), attributable to [abstract] Profit (loss), attributable to non-controlling interests Profit (loss), attributable to owners of parent Profit (loss) before tax Profit (loss) from continuing operations Profit (loss) from discontinued operations Property, plant and equipment Property, plant and equipment [abstract] Provisions for employee benefits Provision used, other provisions Purchase of intangible assets, classified as investing activities Purchase of other long-term assets, classified as investing activities Purchase of property, plant and equipment, classified as investing activities Raw materials and consumables used Receipts from contracts held for dealing or trading purposes Receipts from premiums and claims, annuities and other policy benefits Receipts from royalties, fees, commissions and other revenue Receipts from sales of goods and rendering of services Recipes, formulae, models, designs and prototypes Recipes, formulae, models, designs and prototypes [member] Reclassification adjustments on cash flow hedges, before tax Reclassification adjustments on cash flow hedges, net of tax Recognised finance lease as assets Disclosure of recognised finance lease as assets by lessee [abstract] Reconciliation of changes in biological assets [abstract] Reconciliation of changes in goodwill [abstract] Reconciliation of changes in intangible assets other than goodwill [abstract] Reconciliation of changes in other provisions [abstract] Reconciliation of changes in property, plant and equipment [abstract] Reimbursement rights, at fair value Repayments of borrowings, classified as financing activities Restructuring provision Restructuring provision [abstract] Retained earnings Revenue Revenue [abstract] Revenue from construction contracts Dividend income Interest income Revenue from rendering of services Royalty income Revenue from sale of goods Reversal of inventory write-down Profit or loss [abstract] Expense from share-based payment transactions Share of profit (loss) of associates and joint ventures accounted for using equity method Share premium Short-term deposits, classified as cash equivalents Short-term investments, classified as cash equivalents Current legal proceedings provision Current miscellaneous other provisions Current onerous contracts provision Current restructuring provision Current warranty provision Statement of cash flows [abstract] Statement of changes in equity [abstract] Statement of comprehensive income [abstract] Statement of financial position [abstract] Tangible exploration and evaluation assets Tangible exploration and evaluation assets [member] Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense Tax expense (income) relating to changes in accounting policies and errors included in profit or loss Termination benefits expense Trade and other payables Trade and other payables [abstract] Trade and other receivables Trade and other receivables [abstract] Treasury shares Unearned finance income on finance lease Unused provision reversed, other provisions Useful lives or amortisation rates, intangible assets other than goodwill Useful lives or depreciation rates, biological assets, at cost Useful lives or depreciation rates, property, plant and equipment Vehicles Vehicles [member] Wages and salaries Warranty provision Warranty provision [abstract] Other work performed by entity and capitalised Finance income Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Trade and other non-current receivables Trade and other current receivables Previously stated [member] Increase (decrease) due to corrections of prior period errors [member] Increase (decrease) due to changes in accounting policy [member] Currently stated [member] Previous GAAP [member] Consolidated [member] Separate [member] Consolidated and separate financial statements [axis] Retrospective application and retrospective restatement [axis] Borrowings Current borrowings Current portion of non-current borrowings Trade and other current payables Trade and other non-current payables Proceeds from borrowings, classified as financing activities Gains (losses) on financial assets at fair value through profit or loss Gains (losses) on financial liabilities at fair value through profit or loss Description of methods and significant assumptions applied in determining fair value of investment property Description of extent to which fair value of investment property is based on valuation by independent valuer Reserve of cash flow hedges Reserve of exchange differences on translation Disclosure of detailed information about business combination [table] Business combinations [axis] Name of acquiree Description of acquiree Percentage of voting equity interests acquired Business combinations [member] Disclosure of detailed information about business combination [abstract] Number of shares authorised Number of shares issued and fully paid Number of shares issued but not fully paid Par value per share Rights, preferences and restrictions attaching to class of share capital Number of shares in entity held by entity or by its subsidiaries or associates Number of shares reserved for issue under options and contracts for sale of shares Adjustments for income tax expense Adjustments for depreciation and amortisation expense Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss Adjustments for share-based payments Adjustments for fair value losses (gains) Current provisions Non-current provisions Provisions Dividends declared and paid or payable Revenue from commissions Disclosure of temporary difference, unused tax losses and unused tax credits [text block] Description of accounting policy for investment in associates [text block] Share of profit (loss) of associates accounted for using equity method Description of accounting policy for investments in joint ventures [text block] Fair value of investments in joint ventures for which there are quoted market prices Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method Description of adjustments made to measure defined benefit obligation Gains (losses) on financial assets at amortised cost Categories of financial assets and financial liabilities [abstract] Financial assets that are equity instruments, at cost Disclosure of comparative information prepared under previous GAAP [abstract] Disclosure of comparative information prepared under previous GAAP [table] Non-current receivables due from related parties Non-current receivables due from other parties Non-current receivables arising from accrued income not yet billed Receivables due from related parties Receivables due from other parties Receivables arising from accrued income not yet billed Current receivables due from related parties Current receivables due from other parties Current receivables arising from accrued income not yet billed Trade payables Payables to related parties Deferred income Current trade payables Current payables to related parties Deferred income classified as current Non-current trade payables Non-current payables to related parties Deferred income classified as non-current Trade and other non-current receivables [abstract] Trade and other current payables [abstract] Trade and other non-current payables [abstract] Trade and other current receivables [abstract] Principal place of business Income taxes paid (refund) Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy Income taxes paid (refund) [abstract] Explanation of adjustments that would be necessary to achieve fair presentation Accruals classified as current Accruals classified as non-current Accruals Description of nature of transferred financial assets that are not derecognised in their entirety Description of nature of risks and rewards of ownership to which entity is exposed Assets that entity continues to recognise Cost relating to defined benefit plans for period included in cost of assets Cost relating to defined benefit plans Current provisions [abstract] Non-current provisions [abstract] Provisions [abstract] Share of profit (loss) of joint ventures accounted for using equity method Issued capital [member] Share premium [member] Treasury shares [member] Other equity interest [member] Retained earnings [member] Equity attributable to owners of parent [member] Non-controlling interests [member] Components of equity [axis] Statement of changes in equity [table] Disclosure of detailed information about property, plant and equipment [abstract] Disclosure of detailed information about property, plant and equipment [table] Classes of property, plant and equipment [axis] Disclosure of detailed information about intangible assets [abstract] Disclosure of detailed information about intangible assets [table] Classes of intangible assets other than goodwill [axis] Disclosure of reconciliation of changes in biological assets [abstract] Disclosure of reconciliation of changes in biological assets [table] Measurement [axis] Disclosure of other provisions [abstract] Disclosure of other provisions [table] Classes of other provisions [axis] Description of nature of obligation, other provisions Description of expected timing of outflows, other provisions Indication of uncertainties of amount or timing of outflows, other provisions Asset recognised for expected reimbursement, other provisions Expected reimbursement, other provisions Disclosure of finance lease and operating lease by lessee [abstract] Disclosure of finance lease and operating lease by lessee [table] Disclosure of finance lease and operating lease by lessor [abstract] Disclosure of finance lease and operating lease by lessor [table] Disclosure of defined benefit plans [abstract] Disclosure of defined benefit plans [table] Defined benefit plans [axis] Disclosure of impairment loss and reversal of impairment loss [table] Goodwill [member] Disclosure of financial assets [abstract] Disclosure of financial assets [table] Inventories [member] Investments in associates [member] Investments in joint ventures [member] Financial assets at fair value through profit or loss Equity [member] Property, plant and equipment [member] Intangible assets other than goodwill [member] Other provisions [member] Investment property [member] Defined benefit plans [member] Warranty provision [member] Restructuring provision [member] Legal proceedings provision [member] Onerous contracts provision [member] Miscellaneous other provisions [member] At cost [member] At fair value [member] Other reserves [abstract] Disclosure of recognised finance lease as assets by lessee [table] Classes of assets [axis] Assets [member] Other assets [member] Description of nature of obligation, contingent liabilities Explanation of estimated financial effect of contingent liabilities Explanation of possibility of reimbursement, contingent liabilities Indication of uncertainties of amount or timing of outflows, contingent liabilities Disclosure of contingent liabilities [table] Classes of contingent liabilities [axis] Contingent liabilities [member] Warranty contingent liability [member] Restructuring contingent liability [member] Legal proceedings contingent liability [member] Onerous contracts contingent liability [member] Contingent liability for decommissioning, restoration and rehabilitation costs [member] Other contingent liabilities [member] Description of transactions with related party Description of nature of related party relationship Provisions for doubtful debts related to outstanding balances of related party transaction Expense recognised during period for bad and doubtful debts for related party transaction Disclosure of transactions between related parties [table] Categories of related parties [axis] Related parties [member] Key management personnel of entity or parent [member] Other related parties [member] Creation date [axis] Default financial statements date [member] Disclosure of classes of share capital [table] Classes of share capital [axis] Share capital [member] Disclosure of reserves within equity [table] Reserves within equity [axis] Number of shares outstanding Description of share-based payment arrangement Disclosure of reconciliation of changes in biological assets [text block] Disclosure of financial assets [text block] Disclosure of transactions between related parties [abstract] Disclosure of contingent liabilities [abstract] Disclosure of other provisions [text block] Disclosure of classes of share capital [abstract] Disclosure of reserves within equity [abstract] Disclosure of recognised finance lease as assets by lessee [text block] Explanation of fact that shares have no par value Disclosure of non-adjusting events after reporting period [abstract] Disclosure of non-adjusting events after reporting period [table] Non-adjusting events after reporting period [axis] Non-adjusting events after reporting period [member] Major business combination [member] Disposal of major subsidiary [member] Announcement of plan to discontinue operation [member] Major purchases of assets [member] Other disposals of assets [member] Expropriation of major assets by government [member] Destruction of major production plant [member] Announcing or commencing implementation of major restructuring [member] Abnormally large changes in asset prices or foreign exchange rates [member] Changes in tax rates or tax laws enacted or announced [member] Entering into significant commitments or contingent liabilities [member] Commencement of major litigation [member] Issues or repurchases of entity's debt or equity instruments [member] Land [member] Ships [member] Aircraft [member] Motor vehicles [member] Land Ships Aircraft Motor vehicles Vehicles [abstract] Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency Disclosure of impairment of assets [text block] Aggregated measurement [member] Explanation of terms and conditions of outstanding balances for related party transaction Explanation of details of guarantees given or received of outstanding balances for related party transaction Current biological assets, at fair value Non-current biological assets, at fair value Adjustments for non-cash income tax expense Adjustments for non-cash finance costs Adjustments for finance costs Other adjustments to reconcile profit (loss) Interest paid, classified as investing activities Cash [abstract] Cash Cash equivalents [abstract] Cash equivalents Description of liability measurement for cash-settled share-based payment arrangements Social security contributions Entities over which entity has control, joint control or significant influence [member] Entities with control, joint control or significant influence over entity [member] Disclosure of detailed information about hedges [abstract] Disclosure of detailed information about hedges [table] Disclosure of detailed information about hedges [line items] Types of risks [axis] Risks [member] Interest rate risks of debt instruments measured at amortised cost [member] Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member] Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member] Foreign exchange risks in net investment in foreign operations [member] Disclosure of comparative information prepared under previous GAAP [line items] Disclosure of reconciliation of changes in biological assets [line items] Disclosure of defined benefit plans [line items] Disclosure of detailed information about business combination [line items] Disclosure of financial assets [line items] Disclosure of transactions between related parties [line items] Disclosure of contingent liabilities [line items] Disclosure of detailed information about intangible assets [line items] Disclosure of detailed information about property, plant and equipment [line items] Disclosure of other provisions [line items] Disclosure of classes of share capital [line items] Statement of changes in equity [line items] Disclosure of reserves within equity [line items] Disclosure of recognised finance lease as assets by lessee [line items] Disclosure of finance lease and operating lease by lessee [line items] Disclosure of finance lease and operating lease by lessor [line items] Disclosure of impairment loss and reversal of impairment loss [line items] Disclosure of non-adjusting events after reporting period [line items] Buildings [member] Buildings Land and buildings [abstract] Disclosure of leases [text block] Classes of financial assets [axis] Associated liabilities that entity continues to recognise Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] Disclosure of transferred financial assets that are not derecognised in their entirety [table] Disclosure of transferred financial assets that are not derecognised in their entirety [line items] Transferred financial assets that are not derecognised in their entirety [axis] Transferred financial assets that are not derecognised in their entirety [member] Reserve of exchange differences on translation [member] Reserve of cash flow hedges [member] Disclosure of financial instruments [text block] Multi-employer defined benefit plans [member] Intangible assets acquired by way of government grant Intangible assets whose title is restricted Intangible assets pledged as security for liabilities Subclassifications of assets, liabilities and equities [abstract] Disclosure of employee benefits [text block] Disclosure of termination benefits [text block] Disclosure of termination benefits [abstract] Disclosure of termination benefits [table] Disclosure of termination benefits [line items] Categories of termination benefits [axis] Termination benefits [member] Termination benefit obligation Description of funding of obligations of termination benefits Description of nature of termination benefits Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] Disclosure of temporary difference, unused tax losses and unused tax credits [table] Disclosure of temporary difference, unused tax losses and unused tax credits [line items] Temporary difference, unused tax losses and unused tax credits [axis] Temporary difference, unused tax losses and unused tax credits [member] Temporary differences [member] Unused tax losses [member] Unused tax credits [member] Government grants Service concession arrangements, classified as intangible assets [member] Service concession arrangements, classified as intangible assets Explanation of fact and basis for preparation of financial statements when not going concern basis Research and development expense Description of vesting requirements for share-based payment arrangement Description of maximum term of options granted for share-based payment arrangement Description of method of settlement for share-based payment arrangement Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] Identifiable assets acquired (liabilities assumed) Financial assets recognised as of acquisition date Inventory recognised as of acquisition date Property, plant and equipment recognised as of acquisition date Identifiable intangible assets recognised as of acquisition date Financial liabilities recognised as of acquisition date Contingent liabilities recognised as of acquisition date Maturity [axis] Aggregated time bands [member] Later than five years [member] Current tax assets, non-current Current tax liabilities, non-current Assets and liabilities [axis] Assets and liabilities [member] Disclosure of terms and conditions of share-based payment arrangement [text block] Disclosure of terms and conditions of share-based payment arrangement [abstract] Disclosure of terms and conditions of share-based payment arrangement [table] Types of share-based payment arrangements [axis] Share-based payment arrangements [member] Disclosure of terms and conditions of share-based payment arrangement [line items] Explanation of modifications, modified share-based payment arrangements Current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss Categories of non-current financial assets and non-current financial liabilities [abstract] Non-current financial assets that are equity instruments, at cost Non-current financial liabilities at fair value through profit or loss Non-current financial liabilities at amortised cost Categories of current financial assets and current financial liabilities [abstract] Current financial assets that are equity instruments, at cost Current financial liabilities at fair value through profit or loss Current financial liabilities at amortised cost Current tax assets, current Current tax liabilities, current Other reserves [member] Disclosure of detailed information about business combinations [text block] Disclosure of detailed information about property, plant and equipment [text block] Disclosure of detailed information about intangible assets [text block] Disclosure of detailed information about hedges [text block] Disclosure of reclassifications or changes in presentation [text block] Disclosure of reclassifications or changes in presentation [abstract] Disclosure of reclassifications or changes in presentation [table] Reclassified items [axis] Reclassified items [member] Disclosure of reclassifications or changes in presentation [line items] Amount of reclassifications or changes in presentation Adjustments for accrued income (expenses) not yet received (paid) Refunds provision [member] Refunds provision [abstract] Non-current refunds provision Current refunds provision Refunds provision Revenue from franchise fees Method used to account for investments in subsidiaries Method used to account for investments in associates Explanation of fact that financial statements for previous periods not presented Related party transactions [abstract] Purchases of goods, related party transactions Revenue from sale of goods, related party transactions Purchases of property and other assets, related party transactions Sales of property and other assets, related party transactions Services received, related party transactions Revenue from rendering of services, related party transactions Leases as lessor, related party transactions Leases as lessee, related party transactions Transfers of research and development from entity, related party transactions Transfers of research and development to entity, related party transactions Transfers under license agreements from entity, related party transactions Transfers under license agreements to entity, related party transactions Transfers under finance agreements from entity, related party transactions Transfers under finance agreements to entity, related party transactions Provision of guarantees or collateral by entity, related party transactions Provision of guarantees or collateral to entity, related party transactions Settlement of liabilities by entity on behalf of related party, related party transactions Settlement of liabilities on behalf of entity by related party, related party transactions Participation in defined benefit plan that shares risks between group entities, related party transactions Outstanding balances for related party transactions [abstract] Amounts payable, related party transactions Amounts receivable, related party transactions Non-current inventories Inventories Cash and cash equivalents if different from statement of financial position [abstract] Other differences to cash and cash equivalents in statement of cash flows Cash and cash equivalents if different from statement of financial position Analysis of change in deferred tax liabilities [text block] Analysis of change in deferred tax assets [text block] Equity instruments, amount contributed to fair value of plan assets Debt instruments, amount contributed to fair value of plan assets Other assets, amount contributed to fair value of plan assets Equity instruments, percentage contributed to fair value of plan assets Debt instruments, percentage contributed to fair value of plan assets Other assets, percentage contributed to fair value of plan assets Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] Increase (decrease) due to voluntary changes in accounting policy [member] Carrying amount [member] Gross carrying amount [member] Accumulated depreciation, amortisation and impairment [member] Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Intangible assets and goodwill [abstract] Intangible assets and goodwill Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax Entity's total for business combinations [member] Reconciliation of number of shares outstanding [abstract] Changes in number of shares outstanding [abstract] Increase (decrease) in number of shares outstanding Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group Description of existence of restrictions on title, property, plant and equipment Property, plant and equipment, restrictions on title Later than one year and not later than five years [member] Disclosure of assets and liabilities with significant risk of material adjustment [text block] Disclosure of assets and liabilities with significant risk of material adjustment [abstract] Disclosure of assets and liabilities with significant risk of material adjustment [table] Disclosure of assets and liabilities with significant risk of material adjustment [line items] Description of nature of assets with significant risk of material adjustments within next financial year Description of nature of liabilities with significant risk of material adjustments within next financial year Assets with significant risk of material adjustments within next financial year Liabilities with significant risk of material adjustments within next financial year Not later than one year [member] Description of identification of financial statements to which separate financial statements relate Commitments in relation to joint ventures Description of fact that multi-employer or state plan is defined benefit plan Real estate, amount contributed to fair value of plan assets Real estate, percentage contributed to fair value of plan assets Increase (decrease) through other changes, equity Explanation of measurement bases used in preparing financial statements [text block] Disclosure of uncertainties of entity's ability to continue as going concern [text block] Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed Estimated financial effect of contingent liabilities Estimated financial effect of contingent assets Adjustments for current tax of prior periods Description of nature of change in accounting estimate [text block] Increase (decrease) in accounting estimate Non-current portion of non-current borrowings Explanation of financial effect of non-adjusting event after reporting period [text block] Entity's total for related parties [member] Non-current biological assets, at cost less accumulated depreciation and impairment Current biological assets, at cost less accumulated depreciation and impairment Biological assets, at cost less accumulated depreciation and impairment Description of intangible assets material to entity Intangible assets material to entity Remaining amortisation period of intangible assets material to entity Disclosure of voluntary change in accounting policy [text block] Increase (decrease) through other changes, property, plant and equipment Increase (decrease) through other changes, intangible assets other than goodwill Income from government grants Financial assets, class [member] Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities Disclosure of first-time adoption [text block] Entity's own financial instruments included in fair value of plan assets Property occupied by entity included in fair value of plan assets Other assets used by entity included in fair value of plan assets Description of nature and extent of significant restrictions on transfer of funds to entity Increase through other contributions by owners, equity Decrease through other distributions to owners, equity Increase (decrease) through treasury share transactions, equity Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Increase (decrease) through share-based payment transactions, equity Classes of cash payments from operating activities [abstract] Financial assets that are debt instruments, at amortised cost Current financial assets that are debt instruments, at amortised cost Non-current financial assets that are debt instruments, at amortised cost Dividends and other distributions from associates accounted for by cost model recognised as income Intangible assets acquired by way of government grant, fair value initially recognised Number of share options outstanding in share-based payment arrangement Number of share options granted in share-based payment arrangement Number of share options forfeited in share-based payment arrangement Number of share options exercised in share-based payment arrangement Number of share options expired in share-based payment arrangement Number of share options exercisable in share-based payment arrangement Weighted average exercise price of share options outstanding in share-based payment arrangement Weighted average exercise price of share options granted in share-based payment arrangement Weighted average exercise price of share options forfeited in share-based payment arrangement Weighted average exercise price of share options exercised in share-based payment arrangement Weighted average exercise price of share options expired in share-based payment arrangement Weighted average exercise price of share options exercisable in share-based payment arrangement Disclosure of changes in accounting estimates [text block] Disclosure of changes in accounting estimates [abstract] Disclosure of changes in accounting estimates [table] Accounting estimates [axis] Accounting estimates [member] Disclosure of changes in accounting estimates [line items] Current work in progress Current inventories held for sale Current materials and supplies to be consumed in production process or rendering services Classes of current inventories [abstract] Disclosure of other long-term employee benefits [text block] Disclosure of other long-term employee benefits [abstract] Disclosure of other long-term employee benefits [table] Categories of other long-term employee benefits [axis] Other long-term employee benefits [member] Other long-term employee benefits Other long-term employee benefit obligation Disclosure of other long-term employee benefits [line items] Description of nature of other long-term employee benefits Description of funding of obligations of other long-term employee benefits Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological assets Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset Disclosure of intangible assets material to entity [text block] Disclosure of intangible assets material to entity [abstract] Disclosure of intangible assets material to entity [table] Intangible assets material to entity [axis] Intangible assets material to entity [member] Disclosure of intangible assets material to entity [line items] Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits Date of acquisition Date of authorisation for issue of financial statements Date of end of reporting period Date of most recent comprehensive actuarial valuation Date of end of reporting period of financial statements of subsidiary Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur Acquisitions through business combinations, defined benefit obligation, at present value Actuarial assumption of expected rates of return on plan assets Actuarial gains (losses) recognised in profit or loss, defined benefit plan Changes in defined benefit obligation, at present value [abstract] Increase (decrease) in defined benefit obligation, at present value Increase (decrease) in plan assets, at fair value Changes in plan assets, at fair value [abstract] Contributions by plan participants, defined benefit obligation, at present value Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Decrease through benefits paid, plan assets, at fair value Decrease (increase) through curtailments, defined benefit obligation, at present value Decrease (increase) through settlements, defined benefit obligation, at present value Decrease (increase) through settlements, plan assets, at fair value Description of accounting policy for recognising actuarial gains and losses [text block] Income tax relating to defined benefit plans of other comprehensive income Increase (decrease) through actuarial gains (losses), plan assets, at fair value Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value Increase (decrease) through business combinations, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Increase (decrease) through net exchange differences, defined benefit obligation, at present value Increase (decrease) through net exchange differences, plan assets, at fair value Increase (decrease) through past service cost, defined benefit obligation, at present value Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans Reconciliation of changes in fair value of plan assets [abstract] Reconciliation of changes in present value of defined benefit obligation [abstract] Statement of income and retained earnings, additional disclosures [abstract] Cost of business combination Description of components of cost of business combination Amortisation, goodwill Explanation of uses of any simplifications in measuring defined benefit obligation Loan commitments, at cost Explanation of reasons why combined financial statements are prepared Description of basis for determining which entities are included in combined financial statements Description of basis of preparation of combined financial statements Combined [member] Decrease through disposal of previously acquired businesses, goodwill Description of basis for preparing and presenting information not required by IFRS for SMEs Non-current loan commitments, at cost Current loan commitments, at cost Adjustments for non-controlling interests Description of assets or group of assets and liabilities if entity has binding sale agreement Description of facts and circumstances of sale or plan Assets for which entity has binding sale agreement Liabilities for which entity has binding sale agreement Method used to account for investments in jointly controlled entities Disclosure of consolidated, separate and combined financial statements [text block] Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital Investments in subsidiaries not consolidated at reporting date Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort Financial assets whose fair value is no longer available or is not available without undue cost or effort Financial liabilities whose fair value is no longer available or is not available without undue cost or effort Description of reasons why 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 Statement that undue cost or effort exemption is applied for associates Description of reasons why fair value measurement of associates would involve undue cost or effort Investments in associates accounted for under cost model because undue cost or effort exemption is applied Statement that undue cost or effort exemption is applied for jointly controlled entities Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied Description of factors that make up goodwill recognised Useful lives, goodwill Statement that estimate of financial effect of contingent assets would involve undue cost or effort Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would involve undue cost or effort Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost Identification of amounts that have not been restated at date of transition to IFRS for SMEs Description of omission of disclosures required by IFRS for SMEs Description of reason why entity stopped applying IFRS for SMEs Description of reason why entity is resuming application of IFRS for SMEs Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs Disclosure of investment property at fair value through profit or loss [text block] Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements Reconciliation of changes in investment property at fair value through profit or loss [abstract] Investment property at fair value through profit or loss Changes in investment property at fair value through profit or loss [abstract] Additions other than through business combinations, investment property at fair value through profit or loss Acquisitions through business combinations, investment property at fair value through profit or loss Gains (losses) on fair value adjustment, investment property at fair value through profit or loss Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss Increase (decrease) through net exchange differences, investment property at fair value through profit or loss Increase (decrease) through other changes, investment property at fair value through profit or loss Increase (decrease) in investment property at fair value through profit or loss Transfer to investment property at cost less accumulated depreciation and impairment Transfer from investment property at cost less accumulated depreciation and impairment Revaluation increase (decrease), property, plant and equipment Impairment loss recognised in other comprehensive income, property, plant and equipment Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment Investment property at cost less accumulated depreciation and impairment Measurement bases, investment property at cost less accumulated depreciation and impairment Depreciation method, investment property at cost less accumulated depreciation and impairment Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block] Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract] Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table] Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items] Changes in investment property at cost less accumulated depreciation and impairment [abstract] Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment Disposals, investment property at cost less accumulated depreciation and impairment Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment Depreciation, investment property at cost less accumulated depreciation and impairment Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment Transfer to investment property at fair value through profit or loss Transfer from investment property at fair value through profit or loss Increase (decrease) in investment property at cost less accumulated depreciation and impairment Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort Description of reasons why fair value measurement of investment property would involve undue cost or effort Effective date of revaluation, property, plant and equipment Explanation of involvement of independent valuer in revaluation, property, plant and equipment Property, plant and equipment, revalued assets, at cost Property, plant and equipment, revaluation surplus Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment Explanation of revaluation methods and significant assumptions, property, plant and equipment Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] Other comprehensive income, net of tax, gains (losses) on revaluation Other comprehensive income, before tax, gains (losses) on revaluation Revaluation surplus [member] Revaluation surplus Income tax relating to changes in revaluation surplus of other comprehensive income Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense [abstract] Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised Current and deferred tax relating to items charged or credited directly to equity [abstract] Current tax relating to items credited (charged) directly to equity Deferred tax relating to items credited (charged) directly to equity Current and deferred tax relating to items credited (charged) directly to equity Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate Tax effect of revenues exempt from taxation Tax effect of expense not deductible in determining taxable profit (tax loss) Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue cost or effort Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral Description of terms of shares reserved for issue under options and contracts for sale of shares Effect of transition to IFRS for SMEs [member] IFRS for SMEs [member] Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member] 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 Loans payable in breach of terms or default Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable Description of line item in statement of comprehensive income in which gain 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 is recognised Description of significant leasing arrangements by lessee classified as finance lease Description of significant leasing arrangements by lessee classified as operating lease Description of significant leasing arrangements by lessor classified as finance lease Description of significant leasing arrangements by lessor classified as operating lease Description of basis and assumptions to determine fair value Description of nature of government grants recognised in financial statements Explanation of departure from IFRS for SMEs Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue Financial effect of transition from previous GAAP to IFRS for SMEs [axis] Statement of compliance with IFRS for SMEs [text block] Disclosure of initial application of amendment to IFRS for SMEs [text block] Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block] Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] Transfer to (from) investment property at cost less accumulated depreciation and impairment Transfer to (from) investment property at fair value through profit or loss [abstract] Transfer to (from) investment property at fair value through profit or loss Adjustments for undistributed profits of associates Administrative expenses Amortisation, intangible assets other than goodwill Bank overdrafts Increase (decrease) in inventories of finished goods and work in progress Cost of sales Decrease due to harvest, biological assets Decrease through benefits paid, reimbursement rights, at fair value Increase (decrease) through settlements, reimbursement rights, at fair value Deferred tax assets Depreciation and amortisation expense Depreciation, property, plant and equipment Disposals, biological assets Disposals, intangible assets other than goodwill Disposals, property, plant and equipment Distribution costs Dividends recognised as distributions to owners Employee benefits expense Finance costs Impairment loss recognised in profit or loss, goodwill Impairment loss recognised in profit or loss, intangible assets other than goodwill Impairment loss recognised in profit or loss, property, plant and equipment Reversal of impairment loss (impairment loss) recognised in profit or loss Income tax relating to components of other comprehensive income Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method Other cash payments from operating activities Payments for premiums and claims, annuities and other policy benefits Payments from contracts held for dealing or trading purpose Payments of other equity instruments Payments to acquire or redeem entity's shares Payments to and on behalf of employees Payments to suppliers for goods and services Provision used, other provisions Raw materials and consumables used Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense Treasury shares Unused provision reversed, other provisions Dividends declared and paid or payable Financial liabilities recognised as of acquisition date Contingent liabilities recognised as of acquisition date Adjustments for accrued expenses (income) not yet paid (received) Other differences to cash and cash equivalents in statement of cash flows Decrease through other distributions to owners, equity Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through curtailments, defined benefit obligation, at present value Increase (decrease) through settlements, defined benefit obligation, at present value Increase (decrease) through settlements, plan assets, at fair value Amortisation, goodwill Decrease through disposal of previously acquired businesses, goodwill Transfer to investment property at cost less accumulated depreciation and impairment Impairment loss recognised in other comprehensive income, property, plant and equipment Disposals, investment property at cost less accumulated depreciation and impairment Depreciation, investment property at cost less accumulated depreciation and impairment Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment Transfer to investment property at fair value through profit or loss Biological assets at beginning of period Cash and cash equivalents at beginning of period Defined benefit obligation, at present value at beginning of period Equity at beginning of period Goodwill at beginning of period Intangible assets other than goodwill at beginning of period Other provisions at beginning of period Plan assets, at fair value at beginning of period Property, plant and equipment at beginning of period Reimbursement rights, at fair value at beginning of period Retained earnings at beginning of period Number of shares outstanding at beginning of period Number of share options outstanding in share-based payment arrangement at beginning of period Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period Investment property at fair value through profit or loss at beginning of period Investment property at cost less accumulated depreciation and impairment at beginning of period Biological assets at end of period Cash and cash equivalents at end of period Defined benefit obligation, at present value at end of period Equity at end of period Goodwill at end of period Intangible assets other than goodwill at end of period Other provisions at end of period Plan assets, at fair value at end of period Property, plant and equipment at end of period Reimbursement rights, at fair value at end of period Retained earnings at end of period Number of shares outstanding at end of period Number of share options outstanding in share-based payment arrangement at end of period Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period Investment property at fair value through profit or loss at end of period Investment property at cost less accumulated depreciation and impairment at end of period Total adjustments to reconcile profit (loss) Total assets Total cash and cash equivalents Total increase (decrease) in biological assets Total increase (decrease) in equity Total increase (decrease) in goodwill Total increase (decrease) in intangible assets other than goodwill Total increase (decrease) in other provisions Total increase (decrease) in property, plant and equipment Total increase (decrease) in reimbursement rights, at fair value Total comprehensive income Total contingent rents recognised as income Total current assets Total current liabilities Total employee benefits expense Total equity Total equity and liabilities Total equity attributable to owners of parent Total tax expense (income) Aggregated income tax relating to components of other comprehensive income Total intangible assets other than goodwill Total current inventories Total land and buildings Total legal proceedings provision Total liabilities Total miscellaneous other provisions Total non-current assets Total non-current liabilities Total onerous contracts provision Total other comprehensive income Total other comprehensive income, before tax Total other provisions Total other reserves Profit (loss) Profit (loss) before tax Profit (loss) from continuing operations Total property, plant and equipment Total restructuring provision Total revenue Total trade and other payables Total trade and other receivables Total vehicles Total warranty provision Total trade and other non-current receivables Total trade and other current receivables Total trade and other current payables Total trade and other non-current payables Total current provisions Total non-current provisions Total provisions Total income taxes paid (refund) Total cash Total cash equivalents Total refunds provision Total cash and cash equivalents if different from statement of financial position Total intangible assets and goodwill Total increase (decrease) in number of shares outstanding Total increase (decrease) in defined benefit obligation, at present value Total increase (decrease) in plan assets, at fair value Total increase (decrease) in investment property at fair value through profit or loss Total increase (decrease) in investment property at cost less accumulated depreciation and impairment Aggregate current and deferred tax relating to items credited (charged) directly to equity Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce tax expense Cash flows from losing control of subsidiaries or other businesses Cash receipts from repayment of advances and loans made to other parties Dividends received Dividends received Interest received Interest received Other cash receipts from sales of equity or debt instruments of other entities Other cash receipts from sales of interests in joint ventures Other inflows (outflows) of cash Other inflows (outflows) of cash Other inflows (outflows) of cash Proceeds from sales of other long-term assets Proceeds from sales of intangible assets Proceeds from sales of property, plant and equipment Proceeds from borrowings Cash receipts from futures contracts, forward contracts, option contracts and swap contracts Cash advances and loans made to other parties Cash flows used in obtaining control of subsidiaries or other businesses Dividends paid Dividends paid Income taxes refund (paid) Income taxes refund (paid) Income taxes refund (paid) Tax income (expense) Interest paid Interest paid Other cash payments to acquire equity or debt instruments of other entities Other cash payments to acquire interests in joint ventures Other expense Other expenses Payments of finance lease liabilities Purchase of intangible assets Purchase of other long-term assets Purchase of property, plant and equipment Repayments of borrowings Interest paid Cash payments for futures contracts, forward contracts, option contracts and swap contracts Net cash flows from (used in) financing activities Net cash flows from (used in) investing activities Net cash flows from (used in) operating activities Net deferred tax liability (asset) Gross profit Net increase (decrease) in cash and cash equivalents Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Net identifiable assets acquired (liabilities assumed) Net transfer to (from) investment property at cost less accumulated depreciation and impairment Net transfer to (from) investment property at fair value through profit or loss